Back to All Modules
03

Optimizing Capital Structures and Funding Strategies

Capital Efficiency, Regulatory Impact, and Tax Implications

Learning Outcomes

1

Structure capital efficiently using a mix of equity, debt, and internal resources.

2

Understand the regulatory impact on financial ratios, capital maintenance, and solvency.

3

Assess zakat and tax implications on capital structures.

Key Regulations

RegulationRelevance
Capital Market Institutions Regulations (CMIR)Capital adequacy requirements for CMIs
Companies LawCapital maintenance and solvency requirements
Zakat, Tax and Customs Authority (ZATCA) RegulationsZakat and tax implications on capital structures
Authorised Persons Regulations (APR)Financial resource requirements for licensed entities