CSC Exam 2 Cheatsheet — Portfolio Formulas, Decision Tables & Glossary

Comprehensive CSC Exam 2 cheat sheet: investment + portfolio analysis, mutual funds and ETFs, alternatives and structured products, Canadian taxation concepts, fee-based accounts, client workflows, formulas, and glossary.

Use this cheatsheet as a rapid refresher alongside the Syllabus and Practice. CSC Exam 2 rewards “best answer” thinking: connect objectives and constraints to a practical portfolio decision, then justify it in the right language.


Official topic weightings (Exam 2)

From CSI’s official weighting table (Exam 2 has 100 questions, so % ≈ target questions):

TopicWeightTarget questions (of 100)
Investment Analysis18%18
Portfolio Analysis18%18
Mutual Funds14%14
Exchange-Traded Funds10%10
Alternative Investments, Other Managed, and Structured Products16%16
Canadian Taxation6%6
Fee-Based Accounts and Working with the Retail Client8%8
Working with the Institutional Client10%10

Source: https://www.csi.ca/en/learning/courses/csc/exam-credits


How to answer CSC Exam 2 scenarios (fast checklist)

  1. What is the client’s objective (income / growth / preservation)?
  2. What is the dominant constraint (horizon / liquidity / taxes / risk capacity vs tolerance)?
  3. What is the best portfolio action (allocate, diversify, rebalance, reduce concentration, reduce leverage)?
  4. What must be documented (KYC/KYP updates, IPS rationale, disclosures)?

Investment analysis (Chapters 13–14)

Fundamental analysis — what to look for (concept-first)

  • Business model: where the firm earns cash and what can break it.
  • Earnings quality: one-time items vs recurring profitability (concept).
  • Balance sheet risk: leverage, liquidity, maturity mismatches (concept).
  • Valuation language: what ratios are implying about growth vs risk (concept).

Technical analysis — what it is (and isn’t)

  • Trend + momentum framing; support/resistance language (concept).
  • Helpful for describing market behaviour; not a substitute for risk controls or suitability.

Ratio mini-pack (know direction + implication)

Profit margin (concept) \[ \text{Profit margin}=\frac{\text{Net income}}{\text{Revenue}} \]

What it tells you: Profitability—how much of each dollar of revenue turns into net income.

Exam cue: Declining margins can signal rising costs, weaker pricing power, or one-time charges (context matters).

ROE (concept) \[ ROE=\frac{\text{Net income}}{\text{Average equity}} \]

What it tells you: Return on equity—profit generated per dollar of shareholders’ equity.

Common pitfall: ROE can be boosted by leverage; high ROE isn’t always “safe” if debt is high.

Current ratio (liquidity) \[ \text{Current ratio}=\frac{\text{Current assets}}{\text{Current liabilities}} \]

What it tells you: Short-term liquidity—ability to cover current obligations with current assets.

Debt-to-equity (leverage, concept) \[ D/E=\frac{\text{Total liabilities}}{\text{Shareholders’ equity}} \]

What it tells you: Financial leverage—how much debt (liabilities) supports the firm relative to equity.

Interest coverage (concept) \[ \text{Interest coverage}=\frac{\text{EBIT}}{\text{Interest expense}} \]

What it tells you: Debt-servicing cushion—how many times operating earnings cover interest payments.


Portfolio analysis (Chapters 15–16)

Portfolio thinking — what actually changes risk?

  • Concentration, correlation, leverage, liquidity, and duration move outcomes more than “fancy” math.
  • Diversification reduces unsystematic risk; it does not remove market risk.

IPS quick template

  • Objectives: return target, income needs, capital preservation.
  • Constraints: time horizon, liquidity, taxes, legal/regulatory, unique preferences.
  • Risk: capacity (ability) vs tolerance (willingness) vs required return (need).
  • Rules: rebalancing policy, permissible ranges, benchmark, monitoring cadence.

Core formulas (be fluent)

Holding period return \[ HPR=\frac{V_1-V_0+I}{V_0} \]

What it tells you: Total return over a period = change in value plus income, relative to the starting value.

Symbols (what they mean):

  • \(V_0\): starting value.
  • \(V_1\): ending value.
  • \(I\): income/distributions during the period.

Common pitfalls: forgetting \(I\) and dividing by \(V_1\) instead of \(V_0\).

Portfolio return (weights) \[ R_p=\sum_i w_iR_i \]

What it tells you: Portfolio return is the weighted average of the component returns.

Exam cue: The holding with the biggest \(w_i\) often dominates the portfolio outcome.

Expected return (discrete probabilities) \[ E(R)=\sum_i p_iR_i \]

What it tells you: Expected return is the probability-weighted average of possible returns.

Symbols (what they mean):

  • \(p_i\): probability of outcome \(i\) (should sum to 1).
  • \(R_i\): return in outcome \(i\).

Variance (two-asset portfolio) \[ \sigma_p^2=w_1^2\sigma_1^2+w_2^2\sigma_2^2+2w_1w_2\sigma_1\sigma_2\rho_{12} \]

What it tells you: Portfolio variance depends on each volatility and the correlation term.

Interpretation (fast):

  • Lower \(\rho_{12}\) → better diversification.
  • Correlations can rise in stress → diversification benefits shrink.

Standard deviation \[ \sigma=\sqrt{\sigma^2} \]

What it tells you: Volatility is the square root of variance (brings the measure back to “return units”).

Beta (concept) \[ \beta=\frac{\operatorname{Cov}(R_i,R_m)}{\sigma_m^2} \]

What it tells you: Market sensitivity (systematic risk).

Interpretation: \(\beta>1\) amplifies market moves; \(0<\beta<1\) dampens them.

CAPM (concept) \[ E(R_i)=R_f+\beta_i\left(E(R_m)-R_f\right) \]

What it tells you: A rough required/expected return given market exposure (beta).

Exam cue: Higher beta → higher required return (all else equal).

Performance measurement (know the story each tells)

Sharpe ratio \[ S=\frac{R_p-R_f}{\sigma_p} \]

What it tells you: Risk-adjusted performance using total risk (excess return per unit of volatility).

Common pitfall: Comparing Sharpe ratios when inputs aren’t comparable (different horizons or gross vs net returns).

Treynor ratio \[ T=\frac{R_p-R_f}{\beta_p} \]

What it tells you: Excess return per unit of systematic risk (beta).

Exam cue: Treynor is more meaningful when portfolios are well-diversified (unsystematic risk is small).

Alpha (concept) \[ \alpha \approx R_p-\left(R_f+\beta_p(E(R_m)-R_f)\right) \]

What it tells you: Approximate “value added” beyond what CAPM would predict for the portfolio’s beta.

Interpretation: Positive alpha suggests outperformance relative to CAPM expectation (conceptual; depends on model assumptions).

Constraint → action table (high-yield)

Constraint that dominatesCommon “best” action (concept)
Short horizon + liquidity needreduce volatility/illiquidity; avoid concentration
Tax sensitivityfocus on after-tax outcome; avoid confusing distributions with return
Low risk capacity (ability)reduce downside risk; avoid leverage and illiquidity
Income needdiversify income sources; avoid reaching for yield without risk controls
Concentration riskdiversify; use limits and rebalancing discipline

Mutual funds (Chapters 17–18)

Core mechanics

  • Mutual funds are typically open-end: units are issued/redeemed by the fund.
  • Pricing is based on NAV (often calculated once per day).

NAV (concept) \[ NAV=\frac{\text{Assets - liabilities}}{\text{Units outstanding}} \]

What it tells you: Net asset value per unit—fund net assets divided by units.

Exam cue: Mutual funds generally transact at NAV; ETFs can trade away from NAV (premium/discount) intraday (concept).

Fees and compensation (what to recognize)

  • MER: ongoing fund-level cost that reduces investor returns over time.
  • Management fee and operating expenses are key components (concept).
  • Sales charges (if applicable): front-end load / deferred sales charge (DSC) / low-load (terms can vary by product).
  • Trailer fee: ongoing compensation to the dealer/advisor (concept).

Distributions vs returns (common trap)

  • Distributions can include interest, dividends, capital gains, and return of capital (ROC) (concept).
  • A distribution is not “free performance”; total return combines price change and distributions.

Fee drag (concept) \[ R_{\text{net}}\approx R_{\text{gross}}-\text{MER} \]

What it tells you: Ongoing costs (like MER) reduce net returns and compound over time.

Common pitfall: Treating distributions as “free return” and ignoring total return net of costs.


Exchange-traded funds (ETF) (Chapter 19)

  • Trade intraday like equities: bid/ask, market vs limit orders, and spreads matter.
  • ETF price can deviate from NAV; creation/redemption helps keep price near NAV (concept).
  • Watch tracking (how closely it follows its stated index/strategy) and total cost (MER + spread + commissions).

Alternative investments (Chapters 20–21)

Why use alternatives (concept)

  • Diversification (different drivers than traditional stock/bond mixes).
  • Potential inflation sensitivity (varies by asset/structure).
  • Access to unique return sources (manager skill, illiquidity premia, niche exposures).

Key risks (what to flag fast)

RiskWhat it looks like in a question
Illiquiditylock-ups, gates, redemption restrictions, wide spreads
Valuation opacityinfrequent pricing, model-based valuations
Leverageamplified gains/losses; margin calls
Feesmultiple layers; incentive/performance fees (concept)
Manager/strategy riskstyle drift, concentration, operational risk

Common strategy language (concept)

  • Hedge funds: long/short, market neutral, event-driven, global macro.
  • Private markets: private equity and private credit (illiquid; long horizons).
  • Real assets: real estate, infrastructure, commodities (drivers differ; liquidity varies).

Other managed products (Chapter 22)

  • Managed accounts / wrap programs (concept): portfolio managed as a service; fees may be asset-based.
  • Model portfolios (concept): standardized allocations; requires suitability to the client’s constraints.
  • Key idea: focus on what the client gets, what it costs, and how it is monitored.

Structured products (Chapter 23)

Structured products combine a payout formula with issuer terms. Focus on what you get in bad states and what you give up in good states.

Key terms to recognize

  • Principal protection (if any) and the conditions/issuer behind it (concept).
  • Participation rate (how much of an index move you receive).
  • Cap (max return) and floor (min return), if applicable.
  • Issuer credit risk and liquidity risk (ability to sell before maturity).

Canadian taxation (Chapter 24)

Tax rules and rates change. For exam purposes, focus on classification and “what is taxable when” (concept).

  • Interest vs dividends vs capital gains vs ROC are different categories.
  • Realized gains are typically taxed differently than ongoing interest income (concept).

Capital gain (concept) \[ \text{Capital gain}=\text{Proceeds}-\text{ACB}-\text{Transaction costs} \]

What it tells you: Taxable capital gain is driven by proceeds minus your adjusted cost base (ACB) and costs to transact.

Exam cue: ROC and other adjustments can change ACB; don’t assume ACB equals purchase price in every scenario (concept).

After-tax return (concept) \[ R_{\text{after}}\approx R_{\text{pre}}\,(1-t) \]

What it tells you: A simple way to adjust a return for a tax rate \(t\) (conceptual approximation).

Common pitfall: Applying one tax rate to all income types; interest/dividends/capital gains can be taxed differently (concept).

Where \(t\) is an applicable tax rate (concept).


Fee-based accounts (Chapter 25)

Fee-based accounts are often framed around cost transparency, alignment, and suitability for the client’s profile.

Fee math (concept) \[ \text{Annual fee}=\text{Assets}\times\text{Fee rate} \]

What it tells you: Asset-based fees scale linearly with assets; small rate differences can compound into big dollar differences over time.

Exam cue: When comparing fee-based vs transaction-based, focus on client trading frequency, service model, and after-fee outcomes.

  • Be fluent in comparing fee-based vs transaction-based cost structures (concept).
  • Watch how fees compound against returns over long horizons.

Working with the retail client (Chapter 26)

High-yield workflow (concept):

  1. Gather and update KYC facts (objectives, horizon, liquidity, risk tolerance/capacity).
  2. Apply KYP (product knowledge) to match features and risks.
  3. Build/adjust the portfolio; document suitability rationale (IPS language helps).
  4. Implement, monitor, and rebalance; update documentation as circumstances change.

Working with the institutional client (Chapter 27)

Institutional work is more policy-driven:

  • Mandates and benchmarks matter (tracking error and risk limits can dominate decisions).
  • Governance and process: IPS, committees, reporting, and operational constraints.
  • Due diligence focus: manager selection, implementation, controls, and consistency with mandate.

Formula pack (one place)

Explanations are provided above next to each formula; this section is a quick reference.

  • \(HPR=\frac{V_1-V_0+I}{V_0}\)
  • \(R_p=\sum_i w_iR_i\)
  • \(E(R)=\sum_i p_iR_i\)
  • \(\sigma_p^2=w_1^2\sigma_1^2+w_2^2\sigma_2^2+2w_1w_2\sigma_1\sigma_2\rho_{12}\)
  • \(\beta=\frac{\operatorname{Cov}(R_i,R_m)}{\sigma_m^2}\)
  • \(E(R_i)=R_f+\beta_i(E(R_m)-R_f)\)
  • \(S=\frac{R_p-R_f}{\sigma_p}\)
  • \(T=\frac{R_p-R_f}{\beta_p}\)
  • \(\text{Annual fee}=\text{Assets}\times\text{Fee rate}\)
  • \(NAV=\frac{\text{Assets - liabilities}}{\text{Units outstanding}}\)

Glossary (CSC Exam 2 terminology)

ACB (Adjusted cost base) — Tax cost of an investment adjusted for certain transactions/distributions (concept).
Alpha — Return above what a benchmark model (like CAPM) would predict (concept).
Alternative investments — Non-traditional asset classes/strategies (real assets, private markets, hedge funds) (concept).
Benchmark — Reference index/portfolio used to evaluate performance and constraints.
Beta — Sensitivity of an asset/portfolio to market movements (systematic risk proxy).
Bid–ask spread — Difference between bid and ask; key ETF trading cost.
Capital gain — Profit on disposition relative to adjusted cost base (concept).
Correlation — How two assets move together; key driver of diversification benefit.
Covariance — Measures co-movement; used in portfolio variance (concept).
Creation/redemption — ETF mechanism that helps keep price near NAV (concept).
Discount/premium (ETF) — ETF price below/above NAV (concept).
Distribution — Payment from a fund to unitholders (interest/dividends/gains/ROC) (concept).
Diversification — Spreading exposure to reduce unsystematic risk.
Drawdown — Peak-to-trough decline; important for client experience and risk capacity.
DSC (Deferred sales charge) — A type of mutual fund sales charge structure (concept).
Efficient frontier — Portfolios with maximum expected return for a given risk (concept).
ETF — Exchange-traded fund; trades intraday like an equity.
Fee-based account — Account where compensation is primarily asset-based or fee-based rather than per-trade (concept).
Front-end load — Sales charge paid at purchase (concept).
Hedge fund — Pooled strategy using techniques such as long/short, leverage, derivatives (concept).
Holding period return (HPR) — Return including price change and income over a period.
Illiquidity — Difficulty selling without a meaningful price concession.
IPS (Investment Policy Statement) — Document capturing objectives, constraints, and rules.
Leverage — Borrowing/derivatives that amplify exposure and outcomes.
Liquidity constraint — Need for cash access that limits product choices.
Lock-up / gating — Restrictions on withdrawing from an investment (concept).
MER — Management Expense Ratio; ongoing fund cost as a % of assets.
Mutual fund — Open-end fund typically priced at NAV (often daily).
NAV — Net asset value per unit for a fund (concept).
Participation rate — % of an underlying move paid by a structured product (concept).
Portfolio variance — Risk measure incorporating volatility and correlation (concept).
Rebalancing — Returning a portfolio to target weights after drift.
ROC (Return of capital) — Distribution returning investor capital; can affect ACB (concept).
Risk capacity — Financial ability to take risk (distinct from willingness).
Risk tolerance — Willingness to experience volatility and loss.
Sharpe ratio — Excess return per unit of total risk (standard deviation).
Structured product — Instrument with a defined payout formula and issuer terms (concept).
Suitability — Matching recommendations to objectives, constraints, and risk profile (concept).
Systematic risk — Market-wide risk that cannot be diversified away.
Tracking error — Deviation from benchmark behaviour (concept).
Trailer fee — Ongoing compensation associated with some fund series/structures (concept).
Treynor ratio — Excess return per unit of systematic risk (beta).
Unsystematic risk — Asset-specific risk diversification can reduce.