| CFM13271 | Hedging:
introduction |
| CFM13271a | Hedging: why special
rules are needed |
| CFM13271b | Hedging: historical
overview |
| CFM13272 | Hedging: Disregard
Regulations |
| CFM13274 | Hedging: hedging
relationship |
| CFM13275 | Hedging: hedging
relationship - intention |
| CFM13275a | Hedging: hedging
relationship - enquiries |
| CFM13276 | Hedging: Regulation
7 |
| CFM13276a | Hedging: when Regulation
7 applies |
| CFM13276b | Hedging: Regulation 7 -
example |
| CFM13276c | Hedging: no designated
hedge |
| CFM13276d | Hedging: Regulation 7
– further example |
| CFM13277 | Hedging: Regulation 7 and
transition |
| CFM13278 | Hedging: Regulation
8 |
| CFM13280 | Hedging: Regulation
10 |
| CFM13280a | Hedging: Regulation 10 -
examples |
| CFM13281 | Hedging: capital
expenditure |
| CFM13281a | Hedging: Regulation 10
(3A) - example |
| CFM13282 | Hedging: more than one
cash flow |
| CFM13282a | Hedging: Regulation 10(5)
- example |
| CFM13284 | Hedging: events not
treated as termination events |
| CFM13286 | Hedging: ignoring
recycling |
| CFM13288 | Hedging: Regulation 9:
interest rate contracts |
| CFM13290 | Hedging: scope of
Regulation 9 |
| CFM13292 | Hedging: meaning of
‘interest rate contract’ |
| CFM13294 | Hedging: appropriate
accruals basis |
| CFM13296 | Hedging: example of hedge
of interest rate risk |
| CFM13296a | Hedging: example of just
and reasonable adjustments |
| CFM13298 | Hedging: further
Regulation 9 examples |
| CFM13300 | Hedging: electing out of
the Disregard Regulations |
| CFM13301 | Hedging: electing out of
Regulations 7 and 8 |
| CFM13301a | Hedging: effect of
Regulation 6(3) or 6(3A) elections |
| CFM13302 | Hedging: electing out of
Regulation 9 |
| CFM13304 | Hedging: contracts where
Regulation 9 treatment remains mandatory |
| CFM13305 | Hedging: time limits and
summary of effects for elections out of Regulation 9 |
| CFM13306 | Hedging: Regulation
9A |
| CFM13306a | Hedging: example of
Regulation 9A treatment |
| CFM13308 | Hedging: electing out of
the Disregard Regulations: groups |
| CFM13310 | Hedging: electing out of
the Disregard Regulations: transfers of contracts |
| CFM13310a | Hedging: intra-group
transfers of contracts - example |
