| CFM5520a | Impairment –
special cases: creditor in debt/equity swap |
| CFM5521 | Impairment –
special cases: conditions for relief in debt/equity swap |
| CFM5521a | Impairment –
special cases: Para 6(4) examples |
| CFM5522 | Impairment –
special cases: CG implications of debt/equity swap |
| CFM5523 | Impairment –
special cases: treatment of debtor in debt/equity swap |
| CFM5525 | Impairment –
special cases: creditor is insolvent |
| CFM5525a | Impairment –
special cases: example of creditor in liquidation |
| CFM5526 | Impairment –
special cases: effect on debtor where creditor insolvent |
| CFM5527 | Impairment –
special cases: debtor is insolvent |
| CFM5527a | Impairment –
special cases: example of debtor in liquidation |
| CFM5528 | Impairment –
special cases: summary of rules on insolvencies |
