BIM64240 - Measuring the profits (particular trades): Private finance initiative (PFI): Interest
The guidance on interest is arranged as follows:
| BIM64245 onwards | Trade interest |
| BIM64295 onwards | Non-trade interest |
| BIM64325 onwards | Pre-trading interest |
| BIM64371 onwards | Refinancing interest |
See also CFM5300 onwards.
Some specific guidance on the application of thin capitalisation principles to PFI deals is given at INTM568000.
