Given the financial statements of a range of business entities, calculate and interpret ratios in a report to a client or stakeholder.Apply financial analysis skills in the facilitation of strategic decision making. Assess the features of alternative and diverse sources of finance and critically evaluate their appropriateness under different circumstances.Evaluate elements of risk, return and value in a range of strategic operational financial decisions and understand the implications in regulatory and governance terms of the consequences of doing so.Prepare reports to boardsand senior managers setting out options for financial decision making.Online resources:Agency Theory: