CFM50000 - Derivative contracts
Contents
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Introduction to derivative contracts |
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Accounting conditions |
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Relevant contracts |
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Underlying subject matter |
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Exclusions from regime |
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Bringing amounts into account |
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Departure from accounts |
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Embedded derivatives |
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Partnerships |
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Group continuity |
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Special kinds of company |
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Chargeable gains on derivatives |
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Holders of convertible or share-linked securities |
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Issuers of convertible or share-linked securities |
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Tax avoidance |
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Hedging |
