THE GLOBAL ECONOMY Many countries export a substantial portion of the goods and services
THE GLOBAL ECONOMY Many countries export a substantial portion of the goods and services
they produce. Looking at just the United States, we see in Exhibit 25.2 that the role of exports and imports in the economy is ever increasing. In panel (a), we see the imports and exports growing through time. In panel (b), we see the net trade balance (that is, exports less imports), which illustrates that the United States has maintained a negative trade balance (referred to as a “deficit”) for an extended period. The major exports of the United States are chemicals, computers, and consumer durable goods. The major imports of the United States are petroleum, automobiles, clothing, and computers. The top three trading partners of the United States in 2001, in terms of exports and imports, were Can- ada, Mexico, and Japan.
Countries trade with each other, exporting and importing, because it allows them to specialize. This ability to specialize makes for more efficient production and, ultimately, greater output. Countries will pro- duce and export goods and services for which they have a comparative or competitive advantage and countries will import goods and services for which other countries have a comparative or competitive advantage.
A comparative or competitive advantage may originate from a country’s natural resources (such as petroleum), its human resources (such as edu- cation), its capital investment (which may or may not be aided by the government), or its laws or regulations that may promote certain activi- ties. For example, the chief exports of the United States are machinery, transportation equipment (e.g., trucks and aircraft), chemicals, and grain products, which relate to the vast capital investment in the heavy industries (e.g., steel production) and the acreage devoted to farm prod- ucts. The chief import of the United States is petroleum because of the diminished U.S. oil reserves combined with the strong demand for fuel and petroleum-based products (e.g., plastics).
International Financial Management
EXHIBIT 25.2 United States’ Exports and Imports, 1919–2001 in Real Dollars
Panel a: Exports and Imports
Panel b: Net Trade Balance
Source: Federal Reserve Bank of St. Louis
SELECTED TOPICS IN FINANCIAL MANAGEMENT
Many advocate free trade, which is trading among countries with- out barriers such as export or import quotas and tariffs (taxes on imported goods). The benefits of free trade include enhanced competi- tion, which ultimately benefits the consumer. However, for countries for which there are few or no comparative or competitive advantages, free trade may not be beneficial, and such countries may impose barriers to protect their own companies. These barriers may affect foreign compa- nies’ investment and financing decisions in that country.
Throughout history, most countries have exercised some protection- ism. However, trends throughout the twentieth century reduced protec- tionism. One such agreement is the General Agreement on Tariffs and Trade (GATT), which was first signed by 23 countries in 1947. GATT is basically a forum for negotiating the reduction in trade barriers on a multilateral basis—that is, many countries agreeing to such reductions at one time. Through time, other nations joined in GATT.
Monetary cooperation is facilitated through the International Mone- tary Fund (IMF), an agency of the United Nations, which began opera- tions in 1947. The objective of the IMF is to promote monetary cooperation and encourage international trade. An important function of the IMF is to facilitate trade through a system of payments for current transactions. Further, the IMF strives to reduce and eliminate restrictions on foreign exchange. In 2001, there were 184 member nations of the IMF.
Two recent major agreements affect trade among major industrialized nations: the European Union and the North American Free Trade Agree- ment. The European Union (EU) is an organization, consisting in 1996 of
15 European countries, whose goal is to increase economic cooperation and integration among its member countries. The European Union was established with the Maastricht Treaty in November 1993, which was then ratified by the member nations, forming the European Economic Community (EEC). Under this treaty, citizens of the member countries gain mobility because immigration and customs requirements are reduced. An objective of this union was the development of a common currency for all member nations. The European countries that did not join the Euro- pean Union remained in its predecessor, the European Free Trade Associa- tion (EFTA), which was formed to reduce trade barriers and to enhance economic cooperation. A January 1994 agreement eliminated trade barri- ers between the EU and the EFTA by creating the European Economic Area, and creating the largest free trading area in the world.
The North American Free Trade Agreement (NAFTA) is a pact among Canada, Mexico, and the United States for the gradual removal of trade barriers for most goods produced and sold in North America. This pact became effective January 1, 1994, and makes North America the world’s second largest free trade zone. It is expected that this pact
International Financial Management
will expand to encompass Latin American countries, but the economic requirements imposed upon included countries may be difficult for some countries to satisfy, as least in the near term.
Most of the significant trade pacts involve major industrial nations. However, because many of the future growth opportunities are in lesser- developed nations, barriers to free trade exist and are important consid- erations in many aspects of financial decision making.
Parts
» Financial Management and Analysis
» SECURITIES MARKETS The primary function of a securities market—whether or not it has a
» Stock Exchanges Stock exchanges are formal organizations, approved and regulated by
» Stock Market Indicators Stock market indicators have come to perform a variety of functions,
» Efficient Markets Investors do not like risk and they must be compensated for taking on
» THE FEDERAL RESERVE SYSTEM The United States has a central monetary authority known as the Fed-
» The Fed and the Money Supply Financial managers and investors are interested in the supply and
» Deposit Institutions Traditionally, the United States has had several types of deposit institu-
» Investment Banking The primary market involves the distribution to investors of newly
» Interest Rates and Yields Because bonds are traded in the secondary market, the price of the bond
» The Risk Premium Market participants talk of interest rates on non-Treasury securities as
» OPTIONS An option is a contract in which the writer of the option grants the
» Buying Call Options The purchase of a call option creates a position referred to as a long call
» Buying Put Options The buying of a put option creates a financial position referred to as a
» CAP AND FLOOR AGREEMENTS There are agreements available in the financial market whereby one
» I n assessing a company’s current and future cash flows, the financial
» Depreciation for Tax Purposes For accounting purposes, a firm can select a method of depreciation
» Capital Gains We tend to use the term “capital gain” loosely to mean an increase in the
» Current assets (also referred to as circulating capital and working
» Noncurrent Assets Noncurrent assets are assets that are not current assets; that is, it is not
» Deferred Taxes Along with long-term liabilities, the analyst may encounter another
» THE INCOME STATEMENT An income statement is a summary of the revenues and expenses of a
» THE STATEMENT OF CASH FLOWS The statement of cash flows is a summary over a period of time of a
» T he notion that money has a time value is one of the most basic con-
» DETERMINING THE PRESENT VALUE Now that we understand how to compute future values, let’s work the
» Shortcuts: Annuities There are valuation problems that require us to evaluate a series of level
» THE CALCULATION OF INTEREST RATES
» T here are a number of factors that affect a stock’s price and its value to
» Dividend Valuation Model If dividends are constant forever, the value of a share of stock is the
» Returns on Common Stock As we saw in the preceding section, the value of a stock is the present
» Straight Coupon Bond Suppose you are considering investing in a straight coupon bond that:
» Returns on Bonds If you invest in a bond, you realize a return from the interest it pays (if
» Coupon Bonds The present value of a bond is its current market price, which is the dis-
» Callable Bonds Some bonds have a feature, referred to as a call feature, that allows the
» RISK Whenever you make a financing or investment decision, there is some
» Financial Risk When we refer to the cash flow risk of a security, we expand our con-
» Reinvestment Rate Risk Another type of risk is the uncertainty associated with reinvesting cash
» Interest Rate Risk Interest rate risk is the sensitivity of the change in an asset’s value to
» Currency Risk In assessing the attractiveness of an investment, we estimated future cash
» 5 (Continued) Portfolio of Investment C and Investment D
» Portfolio Size and Risk What we have seen for a portfolio with two assets can be extended to
» I n Chapters 8 through 10, we discussed and practiced techniques for
» The Cost of Debt Because Congress allows you to deduct from your taxable income the
» The Cost of Common Stock The cost of common stock is the cost of raising one more dollar of com-
» INTEGRATIVE EXAMPLE: ESTIMATING THE COST OF CAPITAL FOR DUPONT
» CAPITAL BUDGETING Because a firm must continually evaluate possible investments, capital
» Investment Cash Flows When we consider the cash flows of an investment we must also consider
» Asset Disposition At the end of the useful life of an asset, the firm may be able to sell it or
» Change in Expenses When a firm takes on a new project, the costs associated with it will
» Putting It All Together Here’s what we need to put together to calculate the change in the firm’s
» The Analysis To determine the relevant cash flows to evaluate this expansion, let’s
» The Problem The new equipment costs $300,000 and is expected to have a useful life of
» T he value of a firm today is the present value of all its future cash
» Payback Period The payback period for a project is the length of time it takes to get your
» Discounted Payback Period The discounted payback period is the time needed to pay back the origi-
» Net Present Value If offered an investment that costs $5,000 today and promises to pay
» Net Present Value Decision Rule
» Profitability Index The profitability index (PI) is the ratio of the present value of change in
» Stand-Alone versus Market Risk If we have some idea of the uncertainty associated with a project’s
» Sensitivity Analysis Estimates of cash flows are based on assumptions about the economy,
» Simulation Analysis Sensitivity analysis becomes unmanageable if we change several factors
» Options on Real Assets The valuation of stock options is rather complex, but with the assis-
» OVERVIEW OF DEBT OBLIGATIONS In a debt obligation, the borrower receives money in exchange for a
» Repayment Schedule Term loans are usually repaid in installments either monthly, quarterly,
» Interest In the United States, interest is typically paid twice a year at six month
» Debt Retirement By the maturity date of the bond, the issuer must pay off the entire par
» Rating Systems In all systems the term high grade means low default risk, or conversely,
» S uppose you buy a new car that costs $20,000 and you pay cash for it.
» Limited Liability The corporate form of doing business is attractive to owners of a busi-
» Stock Ownership We can classify a corporation according to whether its shares of stock
» Voting Rights Common shareholders are generally granted rights to
» Corporate Democracy Corporate democracy gives owners of the corporation a say in how to
» Methods of Repurchasing Stock
» Dividends Although a firm’s board of directors declares a dividend on its preferred
» Sinking Funds Because there is no legal obligation to pay the preferred dividend and
» DEBT VERSUS EQUITY The combination of debt and equity used to finance a firm’s projects is
» CAPITAL STRUCTURE AND TAXES We’ve seen how the use of debt financing increases the risk to owners;
» Interest Tax Shield An interesting element introduced into the capital structure decision is
» Unused Tax Shields The value of a tax shield depends on whether the firm can use an interest
» PUTTING IT ALL TOGETHER As a firm increases the relative use of debt in the capital structure, its
» A s we saw in Part Three, managers base decisions about investing in
» CASH MANAGEMENT Cash flows out of a firm as it pays for the goods and services it pur-
» The Baumol Model The Baumol Model is based on the Economic Order Quantity (EOQ)
» The Miller-Orr Model The Baumol Model assumes that cash is used uniformly throughout the
» The Check Clearing Process The process of receiving cash from customers involves several time-
» RECEIVABLES MANAGEMENT When a firm allows customers to pay for goods and services at a later
» Captive Finance Subsidiaries Some firms choose to form a wholly-owned subsidiary—a corporation
» The Economic Order Quantity Model The Economic Order Quantity (EOQ) model helps us determine what
» Just-in-Time Inventory The goal of the just-in-time (JIT) inventory model is to cut down on the
» Monitoring Inventory Management We can monitor inventory by looking at financial ratios in much the
» Add-on-interest Another way of stating interest is with add-on interest, where the total
» Trade Credit Trade credit is granted by a supplier to a customer purchasing goods or
» Commercial Paper Commercial paper is an unsecured promissory note with a fixed matu-
» Types of Inventory Financing There are several different types of loan arrangements that involve
» SPECIALIZED COLLATERALIZED BORROWING ARRANGEMENT FOR FINANCIAL INSTITUTIONS
» RATIOS AND THEIR CLASSIFICATION
» RETURN-ON-INVESTMENT RATIOS Return-on-investment ratios compare measures of benefits, such as earn-
» The Du Pont System The returns on investment ratios give us a “bottom line” on the perfor-
» LIQUIDITY Liquidity reflects the ability of a firm to meet its short-term obligations
» PROFITABILITY RATIOS We have seen that liquidity ratios tell us about a firm’s ability to meet its
» Using a Benchmark To interpret a firm’s financial ratios we need to compare them with the
» INTEGRATIVE EXAMPLE: FINANCIAL ANALYSIS OF WAL-MART STORES 6
» Dilutive Securities For a company having securities that are dilutive—meaning they could
» ANALYSTS’ FORECASTS There are many financial services firms offering projections on different
» PRICE-EARNINGS RATIO Many investors are interested in how the earnings are valued by the mar-
» FREE CASH FLOW Cash flows without any adjustment may be misleading because they do
» NET FREE CASH FLOW There are many variations in the calculation of cash flows that are used
» Using Cash Flow Information The analysis of cash flows provides information that can be used along
» THE GLOBAL ECONOMY Many countries export a substantial portion of the goods and services
» FOREIGN CURRENCY Doing business outside of one’s own country requires dealing with the cur-
» The Euro The European Union consists of 15 European member countries that
» Global Equity Market In 1985, Euromoney surveyed several firms that either listed stock on a
» Currency Swaps When issuing bonds in another country where the bonds are not denom-
» Currency Option Contracts In contrast to a forward or futures contract, an option gives the option
» A s an alternative to the issuance of a corporate bond, a corporation
» WHAT RATING AGENCIES LOOK AT IN RATING ASSET-BACKED SECURITIES
» Third-Party Guarantees Perhaps the easiest form of credit enhancement to understand is insur-
» EXAMPLE OF AN ACTUAL STRUCTURED FINANCE TRANSACTION
» Accounting for Capital Leases
» FEDERAL INCOME TAX REQUIREMENTS FOR TRUE LEASE TRANSACTIONS
» Direct Cash Flow from Leasing When a firm elects to lease an asset rather than borrow money to pur-
» S tructured financing is a debt obligation that is backed by the value of
» CREDIT IMPACT OBJECTIVE While the sponsor or sponsors of a project financing ideally would pre-
» A business that maximizes its owners’ wealth allocates its resources
» Budgeting In budgeting, we bring together analyses of cash flows, projected income
» Taxes and Transaction Costs The Black-Scholes option pricing model ignores taxes and transaction
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