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CIMA CIMAPRA19-F03-1 exam : F3 Financial Strategy

CIMAPRA19-F03-1 Exam Simulator
  • Exam Code: CIMAPRA19-F03-1
  • Exam Name: F3 Financial Strategy
  • Updated: Aug 07, 2026
  • Q & A: 435 Questions and Answers
  • CIMA CIMAPRA19-F03-1 Q&A - in .pdf

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Format of the CIMA F3: Financial Strategy Exam

  • Passing score: 70 percent
  • Length of Examination: 90 minutes
  • Format: Numerous choices, multiple responses
  • Language: English
  • Number of questions: 60

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

CIMA CIMAPRA19-F03-1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Sources of Long-Term Funds25%- Capital Structure and Dividend Policy
  • 1. Cost of capital
  • 2. Capital structure theories
  • 3. Dividend policy theories
- Equity Finance
  • 1. Ordinary shares
  • 2. Private placements
  • 3. Rights issues
- Debt Finance
  • 1. Lease finance
  • 2. Bank borrowing
  • 3. Loan notes and bonds
Topic 2: Financial Policy Decisions15%- Strategic Financial Objectives
  • 1. Financial and non-financial objectives
  • 2. Shareholder wealth maximization
  • 3. Stakeholder objectives
- Development of Financial Strategy
  • 1. Financing decisions
  • 2. Dividend decisions
  • 3. Investment decisions
Topic 3: Business Valuation40%- Business Valuation Techniques
  • 1. Discounted cash flow valuation
  • 2. Asset-based valuation
  • 3. Earnings and market-based valuation
- Mergers and Acquisitions
  • 1. Strategic rationale
  • 2. Financial implications
  • 3. Acquisition financing
- Post-Transaction Issues
  • 1. Value realization
  • 2. Performance monitoring
  • 3. Integration planning
Topic 4: Financial Risks20%- Currency Risk Management
  • 1. Hedging techniques
  • 2. Translation exposure
  • 3. Transaction exposure
- Interest Rate Risk Management
  • 1. Interest rate derivatives
  • 2. Interest rate exposure
  • 3. Forward rate agreements
- Risk Identification and Assessment
  • 1. Credit risk
  • 2. Market risk
  • 3. Liquidity risk

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