CFA二级培训项目：前导班_框架介绍_财报理财权益其他衍生.docx

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1、CFA二级培训项目讲师：ToM空,8相依行56ysW中Uio哽WTopicWeightingsinCFALevelIISessionNO.ContentWeightingsIStudySession1Ethics&ProfessionalStandards10-15StudySession2-3QuantitativeMethods5-10StudySession4Economics5-10StudySession5-6FinancialReportingandAnalysis10-15StudySession7-8CorporateFinance5-10StudySession9-11Equ

2、ityValuation10-15StudySession12-13FixedIncome10-15StudySession14Derivatives5-10StudySession15AlternativeInvestments5-10StudySession16-17PortfolioManagement10-153-74专业.创新ISIi三三-iwS-SeuvPUe6三rodx-.suue三u.Ss.I.三wSUoDn七一SUl-BPUBUizO-s-BUUIoooml(I)夏一euPUe6*三tod-.三vueuizSSSSnbE-slS-BUZlBU-PBBH(Z)SM-EUVPUe

3、6三rod-raucmcz9SSVaU-OMEeltAm三-W9IJJpueLUdsUoAeu-qluoSS三sn00SPolE一o:PajLLlSIUUJISu-lsJIu-6=。IUoU、SamIUluor、9PPoSS、6SHLLI一SIssui、M0SIUIUISUIleOd-OUaUImIaa-SA-euPUB6*三todH-BPIIBUHSSSAOMEeltM三I套三=l加寸EUo-IBsUBdIJUOU-v-、FISOPS-PUo万Ud、uo+3BlUSaJd一2U、M0udCUJ(DJJsod、SCUOUOAB-QSn=I-oroPUBIUUJAo-duuujJS0d-Uo-W

4、SUdujouAo-dluuj寸IHa-SA-euPUB6ujodVEQCZSSSAoi三sM三I套三=l加寸ZSjS一uU6-JojPUBBnSS-UlMO-IBSSUoABJdo-BUOAeUR-PIEOsu04B-dE-XB1、AuJoUo2-euo-l-JUH3d-c-B-S-lUJouo。、su-AuuDU-OJOU04SUB=、AUUaLIrDJoUO4B2三SSBDSUoWPSUBIAuunuCO-OV-OM-S020-o-SIa(T)-SA-euvPUB6ujoda-eplleuZSSSAo三sFrameworkASS5FinancialReportingandAnalysis

5、(1)R16AnalysisofFinancialInstitutions/Thedifferencebetweenfinancialinstitutionsandothercompanies/CAMELSapproachtoanalyzeabank/Otherfactorsconsideredtoanalyzeabank/Keyratiosandotherfactorsconsideredtoanalyzeaninsurancecompany#袈.添花留X-OI/F户noqpUonP,I4wooSjalpojP.sp11bABOqSUPpgwoepnbMeg0Sjo+-EOJP.S,SMUP

6、JJBgsodaWUPUyAQypnbOqJwoaRJDURIy昌Pno,M-sroZIMSSISAfeUVPUPupJEod七dupu9gs00MUm工FrameworkSS6FinancialReportingandAnalysis(2)R18IntegrationofFinancialStatementAnalysisTechniques/DefineaPurposefortheAnalysis/Collectinput/Processdata/Analyzeorinterpretthedata/Developandcommunicateconclusionsandrecommendat

7、ions/Followup/CasestudyCategorizationofInvestment:OverviewFinancialassetsAssociatesBusinesscombinationsJointventuresDegreeofinfluenceNosignificantSignificantControllingSharedcontrolTypicalownership%50%VariesInvesteeN/AAssociateSubsidiaryN/ANewfinancialreporting(postIFRS9takingeffect)FVthroughP/LFVth

8、roughOCIAmortizedcostEquitymethodConsolidationEquitymethodU.S.GAAPTradingsecurityAFSHTMAPercentageofinterestsheldbyinvestorsisnotthesolecriterion,degreeofinfluenceismorepersuasive.Otherfactorsshouldbeconsidered,suchas,involvementinpolicyanddecisionmaking.12-741.M专业创新憎值AssociateAAssociates:significan

9、tinfluenced(20%-50%)AEquitymethod-basicRecognizethecostofinvestmentatinception;One-lineconsolidation;B/S:carryingamountofinvestment=costofinvestment+(adj.accumulatednetprofitoftheinvestee-accumulateddividendsdeclaredbytheinvestee)*percentageofinterestowned;adj.accumulatednetprofitoftheinvestee/FVapp

10、reciation;/Inter-transaction.AI/S:againisrecognized=currentyear,snetprofitoftheinvestee*percentageofinterestowned;(usuallyseparatedfromoperatingincome)ControllinginterestinvestmentAAcquisitionmethod:frameworkTheB/SandI/Softhesubsidiaryandparentareincludedintheconsolidatedfinancialstatements;InVeStme

11、ntintheSUbSidiarieS(itemonParentsB/S)areeliminated;Alltransactionsamongtheentitiesconsolidateareeliminated.MinorityIntereStS(MI)arerecognizedbothintheincomestatementsandbalancewhichaccountsforthenetprofitsandnetassetsofthesubsidiariesownedbytheminorityshareholders;/MIisregardedasanisolateditem.Goodw

12、ill:fullgoodwill/partialgoodwillFundedstatusofapensionplanFundedstatus=Planassets-PBOPlan AssetsFair value at the end of the year =Fair value at the beginning of the year+ Employer contributions+ Actual return-Benefit paid to employeePBOPBO at the end of the year =PBO at the beginning of the year + Current service cost + Interest costs + Past service cost (plan amendmen