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Portfolio Appreciation

AFM

answered on 20-Apr-26 11:03

Sir, Can we assume that Portfolio appreciation includes the income generated in the month of April, May and June?

latest answer

No Portfolio appreciation is pure CG Income is dividend

SANJITHA

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133

Short long

AFM

answered on 20-Apr-26 10:45

This is like the call option or put option. FR here is strike price. Call means if MR >SP, Gain (Exercise option) Call means long Put option if SR>MR, Gain (Exercise put option) put means sell So can we think like this also ? [Video Time Stamp: 09:33]

latest answer

Ok sir ji

Vinod Kumawat

Vinod Kumawat

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111

Material Misstatement

Auditing

answered on 20-Apr-26 16:42

What is Mean By Material Misstatement With Example

latest answer

material misstatement refers to an error, omission, or incorrect disclosure in the financial statements that is significant enough to influence the economic decisions of users. It could be size or nature of the misstatement . Example- A company reports profit of ₹50 lakhs. Later, it is found that expenses of ₹15 lakhs were not recorded. This overstates profit by 30% Such a mistake is significant and can mislead stakeholders. One more, A company fails to disclose a related party transaction with a director, even if the amount is small (say ₹1 lakh). Even though the amount is not large, Non-disclosure violates legal and ethical reporting requirements This is also a material misstatement due to its nature.

V Ajith Kumar

V Ajith Kumar

CA Inter

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182

Doubt

AFM

answered on 19-Apr-26 21:13

Here if means are not equal we have to check sigma(x-X)^2/S.D. and consider whichever is lower. [Video Time Stamp: 12:36]

latest answer

You have to always check for both return and risk and then co efficient of variation has to be found out if it is not clear by simply comparing risks and returns

pavan kumar

pavan kumar

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109

Please add one additional question for practice with more conceptual clr..

AFM

answered on 19-Apr-26 21:14

NDF Concept with detailed example -please add one question

latest answer

Ok

Vinod Kumawat

Vinod Kumawat

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80

Composition Scheme

Indirect Taxation

answered on 23-Apr-26 15:33

Hi sir! Good day. It will be better if we can add the point relating to composition scheme in Sec 10 video itself under exclusions as this might create a confusion with the concepts. Thank you. [Video Time Stamp: 22:30]

latest answer

Sure. Thanks for the suggestion. Will do that.

Varshini Rao

Varshini Rao

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81

Doubt

AFM

answered on 19-Apr-26 14:34

Why are we assuming VAR as 699,000? [Video Time Stamp: 05:12]

latest answer

In Q 3 Rs. 2 cr is value of portfolio ( they said amount invested) based on which we found out VAR In Q 4 We are given VAR ( they clearly said max loss cannot be great than balance in bank account) and we have to find out value of portfolio depending on the days of investment

pavan kumar

pavan kumar

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87

Restatement for Y3 - Depreciation expense

Financial Reporting

answered on 20-Apr-26 16:13

When we restate the financials for period ending 31-3-3, shouldn't we adjust the depreciation figure disclosed?

latest answer

I mentioned the same thing I guess.

Vishnu Muraleedharan

Vishnu Muraleedharan

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79

CURX for swap and interest for fast calculation

AFM

answered on 19-Apr-26 11:39

swap - 1 check first transaction should not directly relating to customer on day other than original maturity date 2- we will check on date other than original maturity date 3- transaction should be 1 buy 1 sell 4 - transaction should be 1 on spot and 1 on forward interest - 1 check first transaction should not directly relating to customer on day other than original maturity date 2- we will check on date other than original maturity date 3- transaction should be 1 buy 1 sell 4 - transaction should be both on spot day (cash flow) [Video Time Stamp: 06:40]

latest answer

yes

Vinod Kumawat

Vinod Kumawat

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105

Dividend %

AFM

answered on 19-Apr-26 07:56

Sir, Is it like MF pays dividend at the specified rate on the face value of closing no. of units. Whether any consideration required as the % is for per annum or only for the given period? [Video Time Stamp: 04:58]

latest answer

Usually for a period

SANJITHA

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116