CIMA F3 Financial Strategy - F3 Valid Dumps

Updated: Aug 19, 2026
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About CIMA F3 Exam

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Reference: https://planner.cimaglobal.com/proqual/2019/strategic/F3

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CIMA F3 Exam Syllabus Topics:

SectionWeightObjectives
Business Valuation40%- Impairment testing and value management
- Investment appraisal
  • 1. NPV, IRR, payback, discounted payback
  • 2. Adjusted present value (APV)
- Mergers, acquisitions and divestments
  • 1. Valuation of target companies
  • 2. Financing and post-deal integration
- Valuation methods
  • 1. Discounted cash flow (DCF)
  • 2. Relative valuation: P/E, EV/EBITDA
  • 3. Asset-based valuation
Financial Risks20%- Risk measurement and assessment
  • 1. Value-at-Risk, sensitivity analysis
- Risk reporting and governance
- Risk management techniques
  • 1. Hedging strategies
  • 2. Derivatives: futures, forwards, swaps, options
- Types of financial risk
  • 1. Interest rate risk
  • 2. Credit and liquidity risk
  • 3. Foreign exchange risk
Sources of Long-term Funds25%- Debt finance
  • 1. Leasing and sale-and-leaseback
  • 2. Bonds, loans, convertible instruments
- Equity finance
  • 1. Ordinary shares, preference shares, rights issues
  • 2. Flotation and listing methods
- Dividend policy and distribution strategies
- Capital structure theories and WACC
  • 1. Cost of capital calculation
  • 2. Modigliani-Miller propositions
Financial Policy Decisions15%- Strategic financial objectives and stakeholder impact
  • 1. Taxation and regulatory framework
  • 2. ESG and ethical influences
  • 3. Financial objective setting
- Interaction between investment, financing and dividend decisions

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