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CFA level II errata 0319

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Economics of Regulation / Lesson 1 / Study Text 1.2 Reasons for Decreased Reliance on Self-Regulation First sentence under LOS13d should read: “The regulatory capture theory argues that

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Page 1 www.efficientlearning.com/support/updates

Change Log for CFA 2019 Level II

03/07/2019 SS4 Economics / R11 Curency Exchange Rates: Determination and

02/21/2019 SS4 Economics / R11 Curency Exchange Rates: Determination and

European bank:

USD/EUR = 1.3802 - 1.3806 GBP/EUR = 0.8593 - 0.8599

02/21/2019 SS4 Economics / R13 Economics of Regulation / Lesson 1 / Study Text 1.2 Reasons for Decreased Reliance on Self-Regulation

First sentence under LOS13d should read:

“The regulatory capture theory argues that regulation can often actually advance the interests of the regulated industry (e.g., by restricting potential competition and coordinating the strategies of rivals)

01/29/2019 SS5 FRA (1) / R14 Intercorporate Investments / Lesson 3 / Study Text 3.5 Impairment, last bullet point should read as follows:

“Reversal of an impairment loss is not allowed under IFRS (except for non-goodwill impairment losses) or U.S GAAP.”

03/04/2019 SS10 Equity Valuation / R29 Discounted Dividend Valuation / Lesson 5

/ Study Text Therefore, (in what is known as the PRAT model) SGR can be computed as: g = Profit margin x Retention rate x Asset turnover x Financial leverage

02/28/2019 SS14 Derivatives / R41 Derivative Strategies / Lesson 3 / Study Text 3 1 Bull Spreads

The net premium paid is cL– cH= $5.48 – $0.51 = $4.97 The profit and loss

values using formulas are:

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Page 2 www.efficientlearning.com/support/updates

2 Maximum loss = cL– cH, where neither of the calls is in-the-money, so the loss is limited to the net premium paid = $4.97

3 Breakeven point = Occurs in the region where the lower call is in-the-money The share price must rise enough above the lower exercise price to cover the net premium = XL+ (cL– cH) = $45.00 + $4.97 = $49.97

Ngày đăng: 23/05/2019, 08:46

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