CFM40000 - Deemed loan relationships: Contents
| CFM40100 | ‘Deemed’ loan relationships |
| CFM41000 | Money debts |
| CFM42000 | Disguised interest |
| CFM43000 | Holdings in investment funds |
| CFM44000 | Alternative finance |
| CFM45000 | Shares as debt |
| CFM45400 | Returns from partnerships |
| CFM45500 | Shares accounted for as liabilities |
| CFM46000 | Manufactured interest and repos |
| CFM47000 | Investment life insurance contracts |
