*This F9 (FM) Summary Notes is Valid Up to 31 August 2025.



















Chapter Focus Points: Internal and External Sources of Finance, Term Structure of Interest Rates, Gearing, High gearing, Low gearing, Quoted Companies, Unquoted Companies, Risk and Return Relationship, Short-Term Financing Options, Bank Overdrafts, Bank Loans, Trade Credit Management, Sale and Leaseback, Long-Term Financing Options, Leasing as a Financing Option, Preference Shares (Preferred Stock), Cumulative Preference Shares, Non-Cumulative Preference Shares, Internally-Generated Funds (Retained Earnings), Rights Issues, Right of Pre-emption, New External Share Issues, Theoretical Ex-Rights Price (TERP), Value of a Right, Shareholders’ Options in a Rights Issue, Challenges for Unquoted Companies, Offer for Sale by Tender, Issuing Houses and Underwriting, Stock Splits, Dividend Policy, Quoted Companies, Unquoted Companies, Bonds, Irredeemable Debt, Redeemable Debt, Loan Notes, Deep Discount Bonds, Zero Coupon Bonds, Hybrid Financing, Convertible Loan Notes (CLN), Conversion Premium, Floor Value, Warrants, Venture Capital (VC), Maturity Gap, Venture Capital (VC) Funds, Financial Investors and Business Angels, Tax Incentive Schemes, Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS), Social Investment Tax Relief (SITR), Venture Capital Trusts (VCTs), Share Incentive Schemes, Enterprise Finance Guarantee (EFG), Regional Selective Assistance (RSA), Enterprise Grants, Regional Innovation Grants, Crowdfunding, Peer-to-Peer Financing (P2P), Islamic Finance, Murabaha (Trade Credit), Ijara (Lease Finance), Sukuk (Debt Finance), Mudaraba (Equity Finance), Musharaka (Venture Capital), Sukuk Structure, Difference Between Conventional and Islamic Banking Systems, Factors in Selecting a Source of Finance, Short-Term Sources of Finance, Leasing, Equity Financing, Debt Financing, Venture Capital, Hybrid Financing, Convertible Loan Notes, Loan Notes with Warrants, Raising Equity.
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