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

CFM45500

Shares accounted for as liabilities

CFM46000

Manufactured interest and repos

CFM47000

Investment life insurance contracts