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3 - Fin STMT Analysis - Formula Sheet Mini Test Level II
3 - Fin STMT Analysis - Formula Sheet Mini Test Level II
Working Capital =
Current ratio =
Cash ratio =
A/R T/O =
Inventory T/O =
A/P T/O =
Gross margin % =
Asset T/O =
Equity T/O =
ROA =
1
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
ROA =
ROE =
ROE =
Debt to capital =
Payout ratio =
Retention ratio =
Basic EPS =
2
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
Diluted EPS =
Trading Securities –
•
•
Cost method -
•
Consolidate -
•
•
•
•
3
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
End PBO =
4
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
B/S
Funded status =
•
•
Local currency (_______) ----------- Functional Currency (_________) --------- Reporting Currency (______)
_____________ _____________
All-Current Method (___________): __________ Currency (______) ------------ __________ Currency (_____)
I/S
•
•
•
B/S
•
•
•
•
•
-
5
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
I/S
•
•
•
•
-
Monetary assets =
6
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
Non-monetary assets =
Recognition effects
All Current
•
Temporal
•
•
Translation gain/loss =
Flow effect =
Operational effect =
Using LIFO
•
•
7
CFA Level II
Formula Sheet 3 - Fin Stmt Analysis
http://www.cpa-cfa.org
Using Take or Pay Commitments
•
•
Goodwill
•
•