CFM52500 - Derivative contracts: embedded derivatives

Contents

CFM52510

Embedded derivatives: introduction

CFM52520

Embedded derivatives: derivatives in non loan relationships

CFM52530

Embedded derivatives: tax treatment under S616

CFM52540

Embedded derivatives: example of S616

CFM52550

Embedded derivatives: hybrid derivatives

CFM52560

Embedded derivatives: elections out of S616

CFM52570

Embedded derivatives: rules for groups

CFM52580

Embedded derivatives: prepaid equity forwards

CFM52590

Embedded derivatives: index-linked gilts