CFM33171 - Loan relationships: core rules: amounts not brought into account: contents

  1. CFM33175
    Amounts not brought into account: introduction
  2. CFM33177
    Amounts not brought into account: release of loan to a participator of a close company
  3. CFM33180
    Amounts not brought into account: releases of debt
  4. CFM33190
    Amounts not brought into account: releases of debt: insolvency
  5. CFM33191
    Corporate rescue exemption: overview
  6. CFM33192
    Corporate rescue exemption: policy intention
  7. CFM33193
    Corporate rescue exemption: reasonable to assume a company is unable to pay its debts
  8. CFM33194
    Corporate rescue exemption: material risk
  9. CFM33195
    Corporate rescue exemption: the 12 month period
  10. CFM33196
    Corporate rescue exemption: modification or replacement
  11. CFM33197
    Corporate rescue exemption: meaning of ‘substantial modification’
  12. CFM33198
    Corporate rescue exemption: modification or replacement: example
  13. CFM33200
    Amounts not brought into account: debt/equity swaps
  14. CFM33201
    Amounts not brought into account: debt/equity swaps: value of shares issued
  15. CFM33202
    Amounts not brought into account: debt/equity swaps: ‘in consideration of shares’
  16. CFM33203
    Amounts not brought into account: debt/equity swaps: 'in consideration of shares': examples
  17. CFM33204
    Amounts not brought into account: debt/equity swaps: ‘entitlement to shares’
  18. CFM33205
    Amounts not brought into account: debt/equity swaps: debt for equity swaps on or after 9 November 2009
  19. CFM33210
    Amounts not brought into account: revaluation
  20. CFM33220
    Amounts not brought into account: impairment losses
  21. CFM33230
    Amounts not brought into account: impairment where ‘Old UK GAAP’ was used
  22. CFM33240
    Amounts not brought into account: amounts written off government investments
  23. CFM33250
    Amounts not brought into account: imported losses
  24. CFM33260
    Amounts not brought into account: imported losses: application
  25. CFM33270
    Amounts not brought into account: buying imported losses