Advance Financial Management

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 TOPIC-WISE INDEX (A-Z)
TOPIC Pg No.
A 1
B 2
C 3-5
D 6
E 7-8
F 9-10
G 10
H 11
I 11-12
J 12
K -
L 13
M 14-15
N 16
O 16
P 17-18
Q 18
R 19-20
S 21-22
T 23
U 24
V 24
W 24
X -
Y 24
Z 24

Ultimate CA Warrior

CA Vinay Kumar | Paper 6 : IBS

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CA Vinay Kumar
 A AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
9 9.3.2 Abandonment Option 9.41
11 5.1.1 Accelerating Cash Inflows 11.27
14 13 ACQUISITION THROUGH SHARES 14.24
6 12.1 Active Portfolio Strategy (APS) 6.50
6 15.3.2 Active Strategy 6.59
6 1.1 Activities in Portfolio Management 6.3
3 6 ADJUSTED PRESENT VALUE 3.39
11 1.5 Adjusted Present Value (APV) 11.4
13 9.3 Adjusted Present Value Model 13.29
3 A ADVANCED CAPITAL BUDGETING DECISIONS 3.1
1 1 ADVANCED ROLE OF CFO IN VARIOUS MATTERS INCLUDING VALUE CREATION 1.1
6 16 ALTERNATIVE INVESTMENT AVENUES 6.60
11 2.2 American Depository Receipts (ADRs) 11.16
10 5.1 American Term and European Term 10.8
12 4.2.3.5 Amortising Swap 12.14
15 5.1.2 Angel Investors 15.12
4 1.2.2 Anticipatory Surveys 4.5
2 3.2 Application of VAR 2.5
APPROPRIATE METHODS FOR IDENTIFICATION AND MANAGEMENT OF
2 4 2.6
FINANCIAL RISK
13 4.2 Arbitrage Pricing Model 13.10
6 9 ARBITRAGE PRICING THEORY MODEL (APT) 6.45
14 4.4 Arranging Finance for Acquisition 14.10
13 7 ARRIVING AT FAIR VALUE 13.26
6 14 ASSET ALLOCATION STRATEGIES 6.57
10 11 (A) (vi) Asset and Liability Management 10.27
12 4.1.1 Asset and Liability Management (ALM) 12.7
13 3.1 Asset Based Approach 13.5
12 4.2.3.5 Asset Swap 12.14
10 12.2 Automatic Cancellation 10.36

By CA Vinay Kumar YT - Ultimate CA Warrior 1

 B AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
1 6 BALANCING FINANCIAL GOALS VIS-A-VIS SUSTAINABLE GROWTH 1.8
4 2.5 Bar Chart 4.18
9 13.2 Barings Bank’s Case 9.55
4 1.2.2 Barometer/Indicator Approach 4.6
12 4.2.3.5 Basis Rate Swap 12.14
12 3.1.2 Basis Risk 12.5
12 2 BENCHMARK RATES 12.2
11 3.1 Benefits of IFC 11.20
13 10.3.1 Berkus Approach 13.32
10 5.3 Bid, Offer and Spread 10.9
11 5.1.5 Bilateral Netting System 11.28
9 7.1 Binomial Model 9.21
9 7.3 Black-Scholes Model 9.25
7 10.1 Blockchain - Applications 7.11
7 10.2 Blockchain - Risks associated 7.11
5 8.2 Bond Valuation Model 5.15
5 8.3 Bond Value Theorems 5.15
5 8.5 Bond Value with Semi-Annual Interest 5.16
15 5.1.1 Bootstrapping 15.10
15 5.1.1 Bootstrapping - some of methods by which startup firm can bootstrap 15.10
4 2.6 Breadth Index 4.20
10 5.8 Broken period forward rate 10.12
15 8.3 Business succession strategy 15.22
1 3.2 Business Unit Level Strategy 1.5
13 A BUSINESS VALUATION 13.1
6 13 (a) Buy and Hold Policy 6.54
4 2.9 Buy and Sell Signals Provided by Moving Average Analysis 4.27

By CA Vinay Kumar YT - Ultimate CA Warrior 2

 C AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
6 4.4.5 Calculation of Return and Risk of Portfolio with more than two securities 6.26
5 8.17.1 Call/Notice money 5.24
10 12.2 Cancellation on Due Date 10.32
12 4.2.2.1 Cap Option 12.10
6 8 CAPITAL ASSET PRICING MODEL (CAPM) 6.37
13 4.1 Capital Assets Pricing Model (CAPM) 13.10
6 6 CAPITAL MARKET THEORY 6.32
8 2.2.3 (g) Capital Protection Oriented Fund 8.6
13 3.2.2 Capitalisation of Earning 13.8
6 8.3 CAPM - Advantages and Limitations 6.44
6 8.1 CAPM - Risk free Rate of Return 6.40
6 8.2 CAPM - Under Valued and Over Valued Stocks 6.42
13 3.3 Cash flow based approach 13.8
5 6.3 Cash Flow Based Models 5.10
10 4.2 Cash Position 10.6
3 4.2.2 Certainty Equivalent (CE) 3.21
5 8.17.4 Certificate of Deposit 5.26
4 2.5 Charting Techniques 4.18
12 4.2.1(b) Cheapest to Deliver (CTD): 12.10
13 6.2 Chop-Shop Method 13.20
3 4.1.4 Coefficient of Variation 3.17
9 8.1.2 Collateralized Debt Obligations - Risks involved 9.35
9 8.1.1 Collateralized Debt Obligations - Types of CDOs 9.34
9 8.1 Collateralized Debt Obligations (CDOS) 9.34
5 8.17.3 Commercial Bills 5.25
5 8.17.5 Commercial Paper 5.27
9 10 COMMODITY DERIVATIVES 9.44
9 10.6 Commodity Derivatives - Hedging 9.50
9 10.2 Commodity Derivatives - Investing in CD 9.46
9 10.1 Commodity Derivatives - Necessary Conditions to Introduce 9.44
9 10.4 Commodity Futures 9.48
9 10.4 Commodity Futures - Advantages 9.49
9 10.3 Commodity Market 9.47
9 10.5 Commodity Swaps 9.49
10 15.3 Commodity Swaps 10.44
9 10.5.1 Commodity Swaps - Type 9.49

By CA Vinay Kumar YT - Ultimate CA Warrior 3

 C AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
9 10.5.2 Commodity Swaps -Valuing 9.50
9 10.5.1 (b) Commodity-for-Interest Swaps 9.50
4 1.4 Company Analysis 4.9
3 3.1.2 Company-specific risk 3.11
13 10.3.3 Comparable Transactions Method 13.33
10 8.4 Comparison of PPP, IRP and IFE Theories 10.18
3 3.2.3 Competition risk 3.11
2 1.2 Compliance Risk 2.2
13 1 CONCEPTUAL FRAMEWORK OF VALUATION 13.1
4 2.6 Confidence Index 4.21
6 13 (b) Constant Mix Policy 6.54
6 13 (c) Constant Proportion Insurance Policy 6.56
11 3.2 Constituents of IFC 11.21
13 6.1 Contemporary Approaches to Valuation - LBOs (Leveraged Buy Outs) 13.19
13 6.1 Contemporary Approaches to Valuation - Price Earning Ratio (PER) 13.18
3 4.2 Conventional Techniques 3.19
12 4.2.1(a) Conversion factor: 12.10
5 8.13 Convertible Debentures 5.23
5 8.12 Convexity Adjustment 5.22
1 3.1 Corporate Level Strategy 1.4
6 4.3.3.1 Correlation Method 6.17
13 11.3 Cost Approach - Digital Platform 13.38
13 4 COST OF EQUITY - MEASURING 13.10
13 10.3.2 Cost-to-Duplicate Approach 13.33
2 1.4.1 Counter Party Risk 2.3
2 4.1 Counter Party Risk 2.6
9 8.2 Credit Default Swaps (CDSs) 9.35
9 8.2.1 Credit Default Swaps (CDSs) -Main Features 9.36
9 8.2.3 Credit Default Swaps (CDSs) -Parties to CDS 9.37
9 8.2.4 Credit Default Swaps (CDSs) -Settlement 9.37
9 8.2.2 Credit Default Swaps (CDSs) -Uses 9.36
9 8 CREDIT DERIVATIVES 9.33
11 2.5 Credit Instruments 11.20
10 5.4 Cross Rates 10.9
14 14 CROSS-BORDER M&A 14.29
4 1.4 Cross-Sectional and Time Series Analysis 4.9

By CA Vinay Kumar YT - Ultimate CA Warrior 4

 C AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
2 1.4.4 Currency Risk 2.3
2 4.4 Currency Risk 2.7
10 15.2 Currency Swaps 10.43
3 1 CURRENT TRENDS IN CAPITAL BUDGETING 3.1

By CA Vinay Kumar YT - Ultimate CA Warrior 5

 D AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
13 9.2 DCF Valuation + Distress Value 13.28
3 2 DEALING WITH RISK IN INVESTMENT DECISIONS 3.9
3 4.3.4 Decision Tree Analysis 3.32
4 2.9 Decision Using Data Analysis 4.26
14 5.2 Defensive Tactics 14.11
9 7.4.2 Delta 9.30
10 11 (B) (ii) Derivative Instruments 10.28
9 13 DERIVATIVE MISHAPS AND LESSONS 9.54
9 A DERIVATIVES ANALYSIS AND VALUATION 9.1
4 3 DIFFERENCES BETWEEN FUNDAMENTAL ANALYSIS AND TECHNICAL ANALYSIS 4.29
13 11 DIGITAL PLATFORMS - VALUATION 13.35
10 5.2 Direct and Indirect Quote 10.8
5 2.2 Discount Rate 5.2
11 1.4 Discount Rate and Adjusting Cash Flows 11.3
5 5.2 Discount rate selection in Equity Valuation 5.6
5 5 DISCOUNT RATE SELECTION IN RELATION TO CASH FLOWS 5.5
13 9 DISTRESSED COMPANIES - VALUATION 13.27
6 16.3 Distressed securities 6.63
6 4.2 Diversion of Risk 6.11
14 7 DIVESTITURE 14.13
14 7.2.5 DIVESTITURE - Demerger or Division of Family-Managed Business 14.15
14 7.2 DIVESTITURE - Different Forms 14.14
14 7.2.4 DIVESTITURE - Equity Carve outs 14.15
14 7.2.1 DIVESTITURE - Sell off / Partial Sell off 14.14
14 7.1 DIVESTITURE - Seller’s Perspective 14.13
14 7.2.2 DIVESTITURE - Spin-off 14.14
14 7.2.3 DIVESTITURE - Split-up 14.14
5 6.1 Dividend Based Models 5.6
5 6.4 Dividend Discount Model versus Free Cash Flow to Equity Model 5.12
4 1.1 Dividend Growth Model and the PE Multiple 4.3
4 2.4.1 Dow Theory 4.15
5 8.8 Duration of Bond 5.16

By CA Vinay Kumar YT - Ultimate CA Warrior 6

 E AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
10 12.2 Early Cancellation 10.33
5 6.2 Earning Based Models 5.9
4 1.2 Economic Analysis 4.5
10 10.3 Economic Exposure 10.23
4 1.2.2 Economic Model Building Approach 4.6
13 6.3 Economic Value Added (EVA) 13.21
Effects of Local Currency Fluctuations on Company’s Economic Exposure (Cash
10 10.3 10.24
inflow)
Effects of Local Currency Fluctuations on Company’s Economic Exposure (Cash
10 10.3 10.24
outflow)
6 5.2 Efficient Frontier 6.30
4 4.7 Efficient Market Theory - Challenges 4.32
4 4.5 Efficient Market Theory - Empirical Evidence on Semi-strong 4.31
4 4.6 Efficient Market Theory - Empirical Evidence on Strong form 4.32
4 4.4 Efficient Market Theory - Empirical Evidence on Weak form 4.30
4 4.2 Efficient Market Theory - Misconception 4.30
4 4 EFFICIENT MARKET THEORY (EFFICIENT MARKET HYPOTHESIS) 4.29
9 12 ELECTRICITY DERIVATIVES 9.52
9 12.1 Electricity Forwards 9.53
9 12.2 Electricity Futures 9.53
9 12.3 Electricity Swap 9.53
4 2.4.2 Elliot Wave Theory 4.16
12 3.1.3 Embedded Option Risk 12.5
5 6.5 Enterprise Value 5.12
8 6.2 Entry and Exit Load in Mutual Funds 8.15
14 9.4 Equity buyback 14.20
4 5 EQUITY RESEARCH AND TOOLS AVAILABLE 4.33
5 3 EQUITY RISK PREMIUM 5.4
5 3.2 EQUITY RISK PREMIUM - Calculation 5.4
5 3.1 EQUITY RISK PREMIUM - Explanation 5.4
10 15.4 Equity Swaps 10.44
13 13 ESG - IMPACT ON VALUATION 13.39
13 4.3 Estimating Beta and Valuation of Unlisted Companies 13.11
11 2.5 Euro Commercial Paper 11.20
11 2.5 Euro-bonds with Equity Warrants 11.19
11 2.5 Euro-bonds: 11.20
11 2.4 Euro-Convertible Bonds (ECBs) 11.19

By CA Vinay Kumar YT - Ultimate CA Warrior 7

 AFM - Topic-wise (A-Z) Index
E
Topic
Ch Topic Name Pg No
Sequence
11 2.5 Euro-Convertible Zero Coupon Bond 11.19
2 2 EVALUATION OF FINANCIAL RISK 2.4
10 4.1 Exchange Position 10.6
10 7 EXCHANGE RATE DETERMINATION 10.14
10 6 EXCHANGE RATE FORECASTING 10.14
10 5 EXCHANGE RATE QUOTATION 10.8
10 8 EXCHANGE RATE THEORIES 10.15
9 7.5 Exotic Options 9.32
9 7.5.2 Exotic Options - Types 9.32
9 7.5.1 Exotic Vs. Traditional Option 9.32
6 4.3.1 Expected Return 6.13
8 6.4 Expense Ratio 8.16
4 2.9 Exponential Moving Average 4.27
10 17 Exposure Management Strategies 10.48
10 12.2 Extension before Due Date 10.35
10 12.2 Extension on Due Date 10.34
3 3.2 External Factors 3.11

By CA Vinay Kumar YT - Ultimate CA Warrior 8

 F AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
4 1.2.1 Factors Affecting Economic Analysis 4.5
4 1.3.1 Factors Affecting Industry Analysis 4.7
9 7.4.1 Factors Affecting Value of an Option 9.30
10 12.2 Fate of Forward Contracts 10.30
2 3.1 Features of VAR 2.4
4 4.4 Filter Rules Test 4.31
14 4.3 Financial Evaluation 14.10
1 4 FINANCIAL PLANNING 1.5
1 A FINANCIAL POLICY AND CORPORATE STRATEGY 1.1
14 8 FINANCIAL RESTRUCTURING 14.16
2 1.4 Financial Risk 2.2
13 10.3.5 First Chicago Method 13.34
6 15 FIXED INCOME PORTFOLIO 6.58
6 15.2 Fixed Income Portfolio - Return 6.58
6 15.3 Fixed Income Portfolio Management Strategies 6.58
6 15.1 Fixed Income Portfolio Process 6.58
9 10.5.1 (a) Fixed-Floating Swaps 9.49
12 4.2.2.2 Floor Option 12.11
11 2.5 Foreign Bond 11.20
11 1.6.1 Foreign company is investing in India 11.5
11 2.1 Foreign Currency Convertible Bonds (FCCBs) 11.15
11 2.1 Foreign Currency Convertible Bonds (FCCBs) - Advantages 11.15
11 2.1 Foreign Currency Convertible Bonds (FCCBs) - Disadvantages 11.15
10 10 FOREIGN EXCHANGE EXPOSURE 10.21
10 A FOREIGN EXCHANGE EXPOSURE AND RISK MANAGEMENT 10.1
10 9 FOREIGN EXCHANGE MARKET 10.20
11 1.2 Foreign Investment Analysis - Problems 11.2
6 12 FORMULATION OF PORTFOLIO STRATEGY 6.50
9 3 Forward and future contract - Difference 9.5
9 4 Forward and Futures Prices - Correlation 9.8
9 2 FORWARD CONTRACT 9.3
10 12 FORWARD CONTRACT 10.28
10 5.6 Forward exchange rate quotation 10.10
10 16.2 Forward Exporter 10.45
10 16.2 Forward Exporter - Benefits / Risks 10.45
10 16.1 Forward Importer 10.44

By CA Vinay Kumar YT - Ultimate CA Warrior 9

 AFM - Topic-wise (A-Z) Index
F, G Topic
Ch Topic Name Pg No
Sequence
10 16.1 Forward Importer - Benefits / Risks 10.44
10 1 (b) Forward Market 10.2
10 5.7 Forward point determination 10.11
10 12.1 Forward Rate – Premium and Discount 10.29
12 4.1.2 Forward Rate Agreements (FRAs) 12.7
5 6.3.2 Free Cash Flow to Equity 5.11
5 6.3.1 Free Cash Flow to Firm 5.10
1 3.3 Functional Level Strategy 1.5
1 2.2 Functions of Strategic Financial Management 1.3
4 1 FUNDAMENTAL ANALYSIS 4.2
10 6 Fundamental Forecasting 10.14
9 3 FUTURE CONTRACT 9.4
10 13 Futures and Forward Contracts - Distinction 10.40
10 13 FUTURES CONTRACTS 10.40
9 5 FUTURES CONTRACTS - TYPES 9.9
10 16.3 FX Call Option 10.45
10 16.3 FX Call Option - Benefits / Risks 10.45
10 16.4 FX Put Option 10.46
10 16.4 FX Put Option - Benefits / Risks 10.46

G 9
12
7.4.3
3.1.1
Gamma
Gap Exposure
9.31
12.4
11 3.3 GIFT City - India’s International Financial Services Centre 11.21
11 2.3 Global Depository Receipts (GDRs) 11.16
11 2.3 Global Depository Receipts (GDRs) - Characteristics 11.17
11 2.3 Global Depository Receipts (GDRs) - Impact on Indian Capital Market 11.17
11 2.3 Global Depository Receipts (GDRs) - Markets 11.17
11 2.3 Global Depository Receipts (GDRs) - Mechanism 11.17
13 8 GOING CONCERN AND NON-GOING CONCERN VALUATION 13.27
14 9.1 Going Private 14.19
6 16.2 Gold 6.62
8 2.2.3 (h) Gold Funds 8.7
5 6.2 (a) Gordon’s Model: 5.9
9 7.4 Greeks 9.29
9 9.3.1 Growth Options 9.39

By CA Vinay Kumar YT - Ultimate CA Warrior 10

 H, I AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
10 11 HEDGING CURRENCY RISK 10.25
10 11 (B) HEDGING CURRENCY RISK - External Techniques 10.27
10 11 (A) HEDGING CURRENCY RISK - Internal Techniques 10.25
10 17.4 High Risk: High Reward 10.49
10 17.3 High Risk: Low Reward 10.49
8 1.4 How Mutual Funds work for you? 8.2
9 9.1 How Real Option is different from Financial Option 9.38
9 4 How Will the Arbitrager Act? 9.7

I 2
5
1
8.9
IDENTIFICATION OF TYPES OF RISK FACED BY AN ORGANIZATION
Immunization
2.1
5.18
3 1.3 Impact of change in Government Policies on Capital Budgeting Decisions 3.8
3 1.2 Impact of change in technology on Capital Budgeting Decisions 3.7
Impact of changes in Government Policies on Domestic Capital Budgeting
3 1.3.1 3.9
Decision.
Impact of changes in Government Policies on International Capital Budgeting
3 1.3.2 3.9
Decision.
3 1.1 Impact of Inflation on Capital Budgeting Decisions 3.2
10 10.3 Importance of foreign exchange risk management cannot be overstated 10.24
13 2 IMPORTANT TERMS ASSOCIATED WITH VALUATION 13.3
13 11.1 Income Approach - Digital Platform 13.36
13 3.2 Income based Approach 13.7
9 5.2 Index Futures 9.9
Indian Company is investing in foreign country by raising fund in different
11 1.6.3 11.11
country through the mode of Global Depository Receipts (GDRs)
Indian Company is investing in foreign country by raising fund in the same
11 1.6.2 11.8
country
4 1.3 Industry Analysis 4.7
3 3.2.1 Industry-specific risk 3.11
12 4.2.2.3 Interest Rate Collars 12.12
12 4.2.1 Interest Rate Futures 12.9
12 4.2.2 Interest Rate Options 12.10
10 8.1 Interest Rate Parity (IRP) 10.15
2 1.4.3 Interest Rate Risk 2.3
2 4.3 Interest Rate Risk 2.7
12 3 INTEREST RATE RISK 12.3
12 4 INTEREST RATE RISK - HEDGING 12.6
12 4.2 INTEREST RATE RISK - HEDGING - Modern Methods 12.9

By CA Vinay Kumar YT - Ultimate CA Warrior 11

 I, J AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
12 4.1 INTEREST RATE RISK - HEDGING - Traditional Methods 12.6
12 3.1 Interest Rate Risk - Types 12.3
12 A INTEREST RATE RISK MANAGEMENT 12.1
10 15.1 Interest Rate Swaps 10.43
12 4.2.3 Interest Rate Swaps 12.13
1 5 INTERFACE OF FINANCIAL POLICY AND STRATEGIC MANAGEMENT 1.6
3 3 INTERNAL AND EXTERNAL FACTORS AFFECTING CAPITAL BUDGETING DECISION 3.10
3 3.1 Internal Factors 3.10
5 2.3 Internal Rate of Return 5.3
11 1 INTERNATIONAL CAPITAL BUDGETING 11.1
11 1.1 INTERNATIONAL CAPITAL BUDGETING - Complexities Involved 11.1
11 3 INTERNATIONAL FINANCIAL CENTRE (GIFT CITY) 11.20
11 A INTERNATIONAL FINANCIAL MANAGEMENT 11.1
10 8.3 International Fisher Effect (IFE) 10.18
11 5.2 International Inventory Management 11.30
11 5.3 International Receivables Management 11.30
3 3.2.5 International risk 3.11
11 2 INTERNATIONAL SOURCES OF FINANCE 11.15
11 5 INTERNATIONAL WORKING CAPITAL MANAGEMENT 11.23
4 2.8 Interpreting Price Patterns 4.22
11 5.1.6 Investing Excess Cash 11.29
10 11 (A) (i) Invoicing in Domestic Currency 10.25
13 2.2 IRR (Internal Rate of Return) 13.3
10 16.5 IRS USD Floating to Fixed 10.47
J 4
6
2.5
10.3
Japanese Candlestick Chat
Jensen Alpha
4.19
6.48

By CA Vinay Kumar YT - Ultimate CA Warrior 12

 L AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
10 12.2 Late Cancellation 10.34
10 12.2 Late Delivery 10.32
10 12.2 Late Extension 10.36
10 11 (A) (ii) Leading and Lagging 10.26
11 5.1.3 Leading and Lagging 11.27
9 13.4 Lessons from Derivative Mishaps 9.57
4 4.3 Level of Market Efficiency 4.30
14 9.3 Leveraged Buyout (LBO) 14.19
4 2.5 Line Chart 4.18
2 1.4.5 Liquidity Risk 2.3
10 17.1 Low Risk: Low Reward 10.48
10 17.2 Low Risk: Reasonable Reward 10.48

By CA Vinay Kumar YT - Ultimate CA Warrior 13

 M AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
5 8.8 (a) Macaulay Duration 5.17
14 9.2 Management Buyouts 14.19
11 5.1.2 Managing Blocked Funds 11.27
9 5.2.1 Margin Requirements 9.10
13 11.2 Market Approach - Digital Platform 13.37
4 2.6 Market Indicators 4.20
10 9 Market Participants - FOREIGN EXCHANGE MARKET 10.21
3 3.2.2 Market risk 3.11
6 12.1 (a) Market Timing 6.51
13 6.4 Market Value Added (MVA) 13.24
10 6 Market-Based Forecasting 10.14
9 5.2.3 Marking to Market 9.13
6 5 MARKOWITZ MODEL OF RISK-RETURN OPTIMIZATION 6.29
6 5.1 MARKOWITZ MODEL OF RISK-RETURN OPTIMIZATION-Assumptions 6.29
10 11 (A) (iv) Matching 10.26
1 2.1 Meaning of Strategic Financial Management 1.3
6 4.3.3 Measurement of Systematic Risk 6.17
12 3.2 Measuring Interest Rate Risk 12.6
10 5.9 Merchant Rates 10.12
14 4 MERGERS - FINANCIAL FRAMEWORK 14.8
14 3 MERGERS - FORMS (TYPES) 14.6
14 2 MERGERS AND ACQUISITIONS - RATIONALE 14.4
14 12 MERGERS AND ACQUISITIONS FAILURES 14.23
14 4.1 Mergers or Synergy - Gains 14.8
14 A MERGERS, ACQUISITIONS & CORPORATE RESTRUCTURING 14.1
3 4 METHODS OF INCORPORATING RISK IN CAPITAL BUDGETING 3.11
11 5.1.4 Minimising Tax on Cash Flows through Transfer Pricing Mechanism 11.27
10 6 Mixed Forecasting 10.14
6 3.2 Modern Approach (Markowitz Model or Risk-Return Optimization) 6.8
13 9.1 Modified Discounted Cash Flow Valuation 13.28
5 8.8 (b) Modified Duration 5.17
10 11 (B) (i) Money Market Hedging 10.27
10 11 (B) (i) Money Market Hedging - Advantages and Disadvantages 10.28
5 8.17 Money Market Instruments 5.24
4 2.9 Moving Averages 4.26
11 5.1.5 Multilateral Netting System 11.28

By CA Vinay Kumar YT - Ultimate CA Warrior 14

 AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
11 5.1 Multinational Cash Management 11.24
8 1.1 Mutual Benefits 8.2
8 4 MUTUAL FUND - ADVANTAGES 8.13
8 5 MUTUAL FUND - DRAWBACKS 8.14
8 A MUTUAL FUNDS 8.1
8 2 MUTUAL FUNDS - CLASSIFICATION 8.4
8 2.4 MUTUAL FUNDS - CLASSIFICATION -Direct Plans in Mutual Funds 8.8
8 2.1 MUTUAL FUNDS - CLASSIFICATION -Functional 8.4
8 2.3 MUTUAL FUNDS - CLASSIFICATION -Ownership 8.8
8 2.2 MUTUAL FUNDS - CLASSIFICATION -Portfolio 8.4
8 2.2.2 MUTUAL FUNDS - CLASSIFICATION -Portfolio-Debt 8.5
8 2.2.1 MUTUAL FUNDS - CLASSIFICATION -Portfolio-Equity 8.5
8 2.2.3 MUTUAL FUNDS - CLASSIFICATION -Portfolio-Special 8.6
8 7 MUTUAL FUNDS - EVALUATION 8.18
8 7.2 MUTUAL FUNDS - EVALUATION - Qualitative Parameters 8.19
8 7.1 MUTUAL FUNDS - EVALUATION - Quantitative Parameters 8.18
8 6 MUTUAL FUNDS - TERMS ASSOCIATED 8.15
8 3 MUTUAL FUNDS - TYPES OF SCHEMES 8.8
8 3.6 MUTUAL FUNDS - TYPES OF SCHEMES- Arbitrage 8.11
8 3.1 MUTUAL FUNDS - TYPES OF SCHEMES- Balanced 8.8
8 3.8 MUTUAL FUNDS - TYPES OF SCHEMES- Cash Fund 8.11
8 3.2 MUTUAL FUNDS - TYPES OF SCHEMES- Diversified Equity 8.9
8 3.3 MUTUAL FUNDS - TYPES OF SCHEMES- Equity Linked Savings Scheme(ELSS) 8.10
8 3.9 MUTUAL FUNDS - TYPES OF SCHEMES- Exchange Traded Funds 8.11
8 3.1 MUTUAL FUNDS - TYPES OF SCHEMES- Fixed Maturity Plans 8.12
8 3.7 MUTUAL FUNDS - TYPES OF SCHEMES- Hedge 8.11
8 3.4 MUTUAL FUNDS - TYPES OF SCHEMES- Sector Funds 8.10
8 3.5 MUTUAL FUNDS - TYPES OF SCHEMES- Thematic 8.10

By CA Vinay Kumar YT - Ultimate CA Warrior 15

 N, O AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
10 3 NATIONAL AND INTERNATIONAL PAYMENT GATEWAYS 10.5
13 3.1.1 Net Asset Value 13.5
8 6.1 Net Asset Value (NAV) 8.15
13 3.1.2 Net Realizable Value 13.6
10 11 (A) (iii) Netting 10.26
11 5.1.5 Netting 11.28
11 5.1.5 Netting - Advantages 11.28
1 6 New Strategic Direction 1.11
5 5.1 Nominal Cash Flow 5.6
10 12.3 Non-deliverable Forward Contract 10.39
10 4 NOSTRO, VOSTRO AND LORO ACCOUNTS 10.6

O 6
4
1.2
2.6
Objectives of Portfolio Management
Odd - Lot Theory
6.3
4.21
2 1.3 Operational Risk 2.2
3 5.2 Optimum Replacement Cycle 3.37
10 14 OPTION CONTRACTS 10.41
9 7 OPTION VALUATION TECHNIQUES 9.21
9 6 OPTIONS 9.17
10 14 Options and Futures - Distinction 10.41
9 13.1 Orange County’s Case 9.54
13 6 OTHER APPROACHES TO VALUE MEASUREMENT 13.18
11 2.5 Other Sources 11.19
3 4.3 Other Techniques 3.23
14 9 OWNERSHIP RESTRUCTURING 14.19

By CA Vinay Kumar YT - Ultimate CA Warrior 16

 AFM - Topic-wise (A-Z) Index
P Topic
Ch Topic Name Pg No
Sequence
9 6.3 Parties to the Options 9.18
7 7.1 Pass Through Certificates 7.7
6 12.2 Passive Portfolio Strategy 6.52
6 15.3.1 Passive Strategy 6.58
7 7.2 Pay Through Security 7.8
9 6.6 Pay-off scenarios - Option 9.19
13 3.2.1 PE Ratio or Earning Yield Multiplier 13.7
13 2.4 Perpetual Growth Rate (Gordon Model) 13.4
6 2 PHASES OF PORTFOLIO MANAGEMENT 6.4
10 5.5 Pips 10.9
15 3 PITCH PRESENTATION 15.3
12 4.2.3.5 Plain Vanilla Swap 12.13
4 2.5 Point and Figure Chart 4.20
2 1.4.2 Political Risk 2.3
2 4.2 Political Risk 2.6
10 16 POPULAR DERIVATIVE PRODUCTS 10.44
6 4.4 Portfolio Analysis 6.19
6 2.2 Portfolio Analysis 6.5
6 2.5 Portfolio Evaluation 6.6
6 10 PORTFOLIO EVALUATION METHODS 6.46
6 A PORTFOLIO MANAGEMENT 6.1
6 4.4.1 Portfolio Return 6.19
6 2.4 Portfolio Revision 6.6
6 13 PORTFOLIO REVISION AND REBALANCING 6.54
6 4.4.2 Portfolio Risk 6.19
6 2.3 Portfolio Selection 6.6
6 3 PORTFOLIO THEORIES - Traditional Approach 6.7
6 3.1 PORTFOLIO THEORIES - Traditional Approach 6.7
6 4.4.4 Portfolio with more than two securities 6.26
PRECAUTIONS NEED TO BE TAKEN BY A VALUER BEFORE ACCEPTING ANY
5 10 5.31
VALUATION ASSIGNMENT
14 11 PREMIUM AND DISCOUNT 14.22
9 6.4 Premium for Options 9.18
5 6.2 (c) Price Earning Ratio or Multiplier Approach 5.9
12 3.1.5 Price Risk 12.5
10 11 (A) (v) Price Variation 10.27
5 8.6 Price Yield Relationship 5.16

By CA Vinay Kumar YT - Ultimate CA Warrior 17

 P, Q AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
9 4 PRICING/ VALUATION OF FORWARD/ FUTURE CONTRACTS 9.5
3 4.1.1 Probability 3.12
13 12 PROFESSIONAL/ CONSULTANCY FIRMS - VALUATION 13.39
11 1.3 Project vis-a-vis Parent Cash Flows 11.3
3 3.1.1 Project-specific risk 3.10
9 13.3 Protector & Gamble (P&G) and Gibson Greetings’ Case 9.56
10 8.2 Purchasing Power Parity (PPP) 10.16
9 5.2.2 Purpose of Trading in Futures 9.10
9 5.2.2 (b) Purpose of Trading in Futures -Hedging 9.12
9 5.2.2 (a) Purpose of Trading in Futures -Speculation 9.11
13 2.1 PV (Present Value) of cash flow 13.3
8 2.2.3 (i) Quant Funds 8.7

By CA Vinay Kumar YT - Ultimate CA Warrior 18

 R AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
4 2.4.3 Random Walk Theory 4.17
5 5.1 Real Cash Flow 5.6
6 16.1 Real Estates 6.61
6 16.1.2 Real Estates - Valuation 6.62
6 16.1.1 Real Estates - Valuation Approaches 6.61
9 9 REAL OPTIONS 9.37
9 9.3 Real Options - Type 9.39
9 9.2 Real Options - Valuation 9.39
3 2.2 Reasons for adjustment of Risk in Capital Budgeting decisions 3.10
6 4.4.3 Reduction or Dilution of Portfolio Risk through Diversification 6.22
5 8.16 Refunding of Bonds 5.23
6 4.3.3.2 Regression Method 6.17
12 3.1.6 Reinvestment Risk 12.6
5 8.7 Relationship between Bond Price and Time 5.16
4 2.6 Relative Strength Analysis 4.21
13 5 RELATIVE VALUATION 13.14
13 9.4 Relative Valuation 13.29
13 3.1.3 Replaceable Value 13.7
3 5 REPLACEMENT DECISION 3.35
3 5.1 Replacement of Existing Machine 3.35
Repurchase Options (Repo.) and Reverse Repurchase Agreement (Reverse
5 8.17.6 5.27
Repo)
5 2.1 Required Rate of Return 5.2
5 4 REQUIRED RETURN ON EQUITY 5.4
5 9.2 Responsibilities of Valuers 5.29
5 2 RETURN CONCEPTS 5.2
14 6 REVERSE MERGER 14.12
9 7.4.5 Rho 9.31
6 4.3.2 Risk 6.15
6 4.3 Risk & Return 6.12
3 4.2.1 Risk Adjusted Discount Rate 3.19
6 4 RISK ANALYSIS 6.9
3 2.1 Risk and Uncertainty 3.10
3 3.2.4 Risk due to Economic conditions 3.11
2 A RISK MANAGEMENT 1.11
9 7.2 Risk Neutral Method 9.24
13 2.3 ROI (Return on investment) 13.3

By CA Vinay Kumar YT - Ultimate CA Warrior 19

 R AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
5 9 ROLE AND RESPONSIBILITIES OF VALUERS 5.28
8 9 ROLE OF FIIs IN MUTUAL FUNDS 8.21
8 8 ROLE OF FUND MANAGERS IN MUTUAL FUNDS 8.20
8 8.1 ROLE OF FUND MANAGERS IN MUTUAL FUNDS -Actively Managed 8.20
8 8.2 ROLE OF FUND MANAGERS IN MUTUAL FUNDS -Passively Managed 8.20
10 2 ROLE OF SWIFT IN FOREIGN EXCHANGE 10.3
5 9.1 Role of Valuers 5.28
10 12.4 Rollover of Deliverable Forward Contract 10.39
4 4.4 Run Test 4.31

By CA Vinay Kumar YT - Ultimate CA Warrior 20

 AFM - Topic-wise (A-Z) Index
S Topic
Ch Topic Name Pg No
Sequence
3 4.3.2 Scenario Analysis 3.28
14 4.2 Scheme of Amalgamation or Merger 14.9
13 10.3.4 Scorecard Valuation Method 13.33
6 12.1 (b) Sector Rotation 6.51
7 A SECURITIZATION 7.1
7 3 SECURITIZATION - BENEFITS 7.2
7 3.2 SECURITIZATION - BENEFITS - From the angle of investor 7.3
7 3.1 SECURITIZATION - BENEFITS - From the angle of originator 7.3
7 2 Securitization - Features 7.2
7 5 SECURITIZATION - MECHANISM 7.5
7 4 SECURITIZATION - PARTICIPANTS 7.3
7 4.1 SECURITIZATION - PARTICIPANTS - Primary 7.3
7 4.2 SECURITIZATION - PARTICIPANTS - Secondary 7.4
7 6 SECURITIZATION - PROBLEMS 7.6
7 9 SECURITIZATION - RISKS 7.9
7 11 SECURITIZATION IN INDIA 7.13
7 7 SECURITIZATION INSTRUMENTS 7.7
7 8 SECURITIZED INSTRUMENTS - PRICING 7.9
7 8.2 SECURITIZED INSTRUMENTS - PRICING -From Investor’s Angle 7.9
7 8.1 SECURITIZED INSTRUMENTS - PRICING -From Originator’s Angle 7.9
4 A SECURITY ANALYSIS 4.1
6 2.1 Security Analysis 6.4
6 12.1 (c) Security Selection 6.51
5 A SECURITY VALUATION 5.1
6 12.3 Selection of Securities 6.53
3 4.3.1 Sensitivity Analysis 3.23
3 4.3.1 Sensitivity Analysis-Advantages & Disadv 3.26
4 4.4 Serial Correlation Test 4.31
13 6.5 Shareholder Value Analysis (SVA) 13.24
6 7 SHARPE INDEX MODEL 6.33
6 10.1 Sharpe Ratio 6.46
6 11 SHARPE’S OPTIMAL PORTFOLIO 6.49
8 1.5 Should we invest in Stocks or Mutual Funds? 8.3
8 6.5 Side Pocketing 8.16
3 4.3.3 Simulation Analysis (Monte Carlo) 3.29
3 4.3.3 Simulation Analysis (Monte Carlo)--Advantages & Disadv 3.31

By CA Vinay Kumar YT - Ultimate CA Warrior 21

 S AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
6 7 SINGLE INDEX MODEL (SHARPE INDEX MODEL) 6.33
9 5.1 Single Stock Futures 9.9
11 4 SOVEREIGN FUNDS 11.22
14 15 SPECIAL PURPOSE ACQUISITION COMPANIES 14.29
10 1 (a) Spot Market 10.2
3 4.1.3 Standard Deviation 3.16
13 10 START UPS -VALUATION 13.29
13 10.1 START UPS -VALUATION -Why traditional methods cannot be applied? 13.30
15 2 STARTUP - INNOVATIVE WAYS TO FINANCE 15.2
15 5 STARTUP - MODES OF FINANCING 15.10
15 5.1 STARTUP - Sources of financing 15.10
15 1 STARTUP FINANCING - BASICS 15.1
15 7 STARTUP INDIA INITIATIVE 15.18
13 10.3 Startups - Methods of valuation 13.32
13 10.2 Startups - Value Drivers 13.31
3 4.1 Statistical Techniques 3.12
9 5.2.5 Stock Index Futures - Uses/Advantages 9.15
9 5.2.4 Stock Index Futures Trading Vs. Stock Futures Trading - Advantages 9.14
9 6.2 Stock Index Option 9.17
9 6.1 Stock Options 9.17
1 2 STRATEGIC FINANCIAL DECISION-MAKING FRAMEWORK 1.2
2 1.1 Strategic Risk 2.1
10 17 STRATEGIES FOR EXPOSURE MANAGEMENT 10.47
1 3 STRATEGY AT DIFFERENT HIERARCHY LEVELS 1.4
7 7.3 Stripped Securities 7.9
15 8 SUCCESSION PLANNING IN BUSINESS 15.21
15 8.4 SUCCESSION PLANNING IN BUSINESS - Challenges 15.22
15 8.2 SUCCESSION PLANNING IN BUSINESS - Need? 15.21
4 2.7 Support and Resistance Levels 4.21
1 6 Sustainable Growth Rate 1.9
12 4.2.3.5 Swap - Types 12.13
10 15 SWAP CONTRACTS 10.42
12 4.2.4 Swaptions 12.14
12 4.2.4.2 Swaptions - Pricing 12.15
12 4.2.4.1 Swaptions - Principal features 12.14
12 4.2.4.3 Swaptions - Uses 12.15
6 4.1.1 Systematic Risk 6.10

By CA Vinay Kumar YT - Ultimate CA Warrior 22

 T AFM - Topic-wise (A-Z) Index

Topic
Ch Topic Name Pg No
Sequence
14 5.1 Take Over Strategies 14.10
14 5 TAKEOVER DEFENSIVE TACTICS 14.10
4 2 TECHNICAL ANALYSIS 4.14
4 2.2 TECHNICAL ANALYSIS - Assumptions 4.14
4 2.1 Technical Analysis - Evaluation 4.28
4 2.1 TECHNICAL ANALYSIS - Meaning 4.14
4 2.3 Technical Analysis - Principles 4.14
4 2.4 Technical Analysis - Theories 4.15
10 6 Technical Forecasting 10.14
4 1.4 Techniques Used in Company Analysis 4.13
4 1.2.2 Techniques Used in Economic Analysis 4.5
4 1.3.2 Techniques Used in Industry Analysis 4.8
5 8.11 Term Structure Theories 5.21
9 7.4.4 Theta 9.31
1 6 Three Corporate Principles 1.11
9 9.3.3 Timing Option 9.42
7 10 TOKENIZATION 7.10
7 10.3 Tokenization -Meaning 7.12
7 10.4 Tokenization and Securitization 7.12
8 6.6 Tracking Error 8.17
9 5.2.1 Trading Mechanism in Stock Futures 9.10
8 6.3 Trail Commission 8.16
10 10.1 Transaction Exposure 10.22
10 10.2 Translation Exposure 10.23
5 8.17.2 Treasury Bills (TBs): 5.25
6 10.2 Treynor Ratio 6.47
13 2.5 TV’ (Terminal Value) 13.5
6 4.1 Type of Risk 6.9
9 6.5 Types of Options 9.18

By CA Vinay Kumar YT - Ultimate CA Warrior 23

 AFM - Topic-wise (A-Z) Index
U, V, W, Y, Z
Topic
Ch Topic Name Pg No
Sequence
15 4 UNICORN 15.6
UNLOCKING THE VALUE THROUGH MERGERS & ACQUISITIONS AND BUSINESS
14 10 14.22
RESTRUCTURING
6 4.1.2 Unsystematic Risk 6.11
6 12.1 (d) Use of Specialised Investment Concept 6.52

V 13
5
3
6.1 (1)
VALUATION - APPROACHES/ METHODS
Valuation Based holding period of One Year
13.5
5.7
5 6.1 (2) Valuation Based on Multi Holding Period: 5.7
5 8 VALUATION OF DEBENTURES AND BONDS 5.15
5 6 VALUATION OF EQUITY SHARES 5.6
5 7 VALUATION OF PREFERENCE SHARES 5.14
5 6.6 Valuation of Rights 5.13
5 8.14 Valuation of Warrants 5.23
2 3 VALUE-AT-RISK (VAR) 2.4
3 4.1.2 Variance 3.15
9 7.4.6 Vega 9.32
15 5.1.3.3 Ventue Capital - Advantages of bringing VC in the company 15.13
15 5.1.3.4 Ventue Capital - Stages of funding for VC 15.13
15 5.2 Ventue Capital - VC Investment Process 15.14
15 5.1.3.2 Venture Capital Financing - Characteristics 15.13
15 5.1.3 Venture Capital Fund 15.12
15 6.2 Venture Capital Fund - Structure in India 15.17
15 6 VENTURE CAPITAL FUNDS IN INDIA 15.16
13 10.3.6 Venture Capital Method 13.34
4 2.6 Volume of Transactions 4.21
5 6.2 (b) Walter’s Approach 5.9
W 9 11 WEATHER DERIVATIVES 9.51
8 1.2 What is a Mutual Fund? 8.2
1 6 What makes an organisation financially sustainable? 1.80
1 6 What makes an organisation sustainable 1.1
8 1.3 Who can invest in Mutual Funds? 8.2
Y 5 8.1 Yield Curve 5.18
12 3.1.4 Yield Curve Risk 12.5
5 8.4 Yield to Maturity (YTM) 5.16
Z 5 8.15 Zero Coupon Bond 5.23

By CA Vinay Kumar YT - Ultimate CA Warrior 24