22. Financial analysis and its place in financial management with focus on:

A.function, importance and procedure for making financial analysis

B. users of financial analysis, and specifically its use in corporate financial management

C.data sources for financial analysis, limitations of reliability of the data

D.classification of methods of financial analysis

E.characteristics of main types of indicators (state and differencial), and what they measure

23. Profitability ratios with focus on:

A.definition and characteristics of main ratios of profitability, their explanatory power and recommended method of calculation nature of decomposition of the profitability indicators, and its use

B. basic approaches to the interpretation of specific values for the profitability parameters