ちなみに、ShikenPASS IFCの一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1RerRImkycsr8i0JDzFqzPlNfN1K5BIJT
常にCISI IFC試験に参加する予定があるお客様は「こちらの問題集には、全部で何問位、掲載されておりますか？」といった質問を提出しました。心配なくて我々ShikenPASSのCISI IFC試験問題集は実際試験のすべての問題種類をカバーします。70％の問題は解説がありますし、試験の内容を理解しやすいと助けます。
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数千人の専門家で構成された権威ある制作チームが、IFC学習の質問を理解し、質の高い学習体験を楽しんでいます。 試験概要と現在のポリシーの最近の変更に応じて、IFCテストガイドの内容を随時更新します。 また、IFC試験の質問は、わかりにくい概念を簡素化して学習方法を最適化し、習熟度を高めるのに役立ちます。 さらに、IFCテストガイドを使用すると、試験を受ける前に20〜30時間の練習で準備時間を短縮できることは間違いありません。
質問 # 371
One of your clients, Harry, has heard that he can defer paying tax on capital gains. He wants to know if what he has heard is correct and if so, how to defer paying taxes on capital gains.
What would you tell Harry?
正解：A
解説：
The answer that you should tell Harry is that he should hold profitable investments as long as possible. A capital gain is the difference between the selling price and the purchase price of an asset when the selling price is higher than the purchase price. A capital gain is subject to tax only when it is realized, meaning that the asset is sold or disposed of. Therefore, one way to defer paying tax on capital gains is to hold profitable investments as long as possible and delay selling them until a future year. This allows the investor to postpone paying tax on the capital gain and benefit from the compounding effect of the investment returns. Therefore, option A is correct regarding how to defer paying taxes on capital gains. The other options are not correct or effective ways to defer paying taxes on capital gains. Option B is false because investing in mutual funds just before the dividend paying date does not defer paying taxes on capital gains; rather, it increases the taxable income of the investor by adding dividend income, which may be subject to a gross-up and a tax credit depending on the type of dividend. Option C is false because buying and selling investments actively does not defer paying taxes on capital gains; rather, it triggers more taxable events and increases the transaction costs of investing. Option D is false because holding unprofitable investments as long as possible does not defer paying taxes on capital gains; rather, it reduces the potential return of the portfolio and prevents the investor from using capital losses to offset capital gains from other sources. References: [Capital Gains Tax in Canada
| Wealthsimple], [Capital Gains Tax: What It Is and How It Works in Canada], [Capital Gains Tax | GetSmarterAboutMoney.ca]
質問 # 372
Which statement about market risk is true?
正解：A
解説：
Comprehensive and Detailed Explanation From Exact Extract:
Market risk, or systematic risk, arises from factors affecting the entire market, such as changes in inflation or interest rates, and cannot be fully eliminated through diversification. The feedback from the document states:
"Once a portfolio becomes well diversified, the only remaining risk to be concerned about is market risk.
Market risk is defined as the variability of a stock or a portfolio in relation to the market as a whole. The process of diversification cancels out much firm-specific risk, so market risk is less than the total risk you would calculate if you looked at each stock separately. Market risk is also referred to as systematic risk and arises from such things as inflation, the business cycle, and interest rates." Reference:Chapter 8 - Constructing Investment PortfoliosLearning Domain:Understanding Investment Products and Portfolios
質問 # 373
Which of the following is a characteristic of a bond fund?
正解：B
解説：
A bond fund is a mutual fund that invests primarily in bonds and other debt securities. Income from a bond fund will primarily be interest but may also be capital gains if the fund sells bonds that have appreciated in value. Bond funds are not very low risk because they can fluctuate in value depending on interest rate changes and credit risk. If interest rates rise, the value of a bond fund will tend to fall because existing bonds will become less attractive than new bonds with higher rates. Securities regulation does not specify that bond funds must invest in investment grade bonds, although some funds may have this as an investment objective or policy. References: What Is a Bond Fund?
質問 # 374
Your client, a high-income earner in a high marginal tax bracket, is seeking to minimize the amount of tax he pays on investment income while continuing to invest in mutual funds. Which mutual fund would best meet his investment objective?
正解：C
解説：
Comprehensive and Detailed Explanation From Exact Extract:
Canadian equity funds are tax-efficient for high-income earners as they generate dividends and capital gains, which are taxed at lower rates than interest income. The feedback from the document states:
"Of the funds listed, the most tax-effective would be a Canadian equity fund because it should generate some dividends and some capital gains. Money market funds and fixed income funds would each generate highly taxed interest income, while a foreign equity fund would not generate tax-advantaged Canadian dividend income or capital gains. Before recommending an equity fund, the mutual fund representative should ensure that the fund is suitable for his client because equity funds have a higher risk profile than funds that generate interest income." Reference:Chapter 6 - Tax and Retirement PlanningLearning Domain:The Know Your Client Communication Process
質問 # 375
What is the process of selecting specific industries from which stocks will be chosen for the portfolio?
正解：C
解説：
Comprehensive Explanation with CSC References:
The process of selecting specific industries (sectors) from which stocks are chosen is called sector weighting.
Strategic asset allocation (A) refers to long-term allocation among asset classes (stocks, bonds, cash).
Market timing (C) is an attempt to profit from predicting market movements.
Passive management (D) involves tracking an index with little or no active stock/sector selection
質問 # 376
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