CFM57000 - Derivative contracts: hedging: contents

1. CFM57010

   Hedging: introduction
2. CFM57030

   Hedging: historical overview
3. CFM57040

   Hedging: Disregard Regulations overview
4. CFM57041

   Hedging: change in election approach
5. CFM57050

   Hedging: hedging relationship
6. CFM57060

   Hedging: hedging relationship: intention
7. CFM57070

   Hedging: hedging relationship: HMRC enquiries
8. CFM57071

   Hedging: default approach
9. CFM57072

   Hedging: regulation 9A
10. CFM57073

    Hedging: regulation 9A treatment: example
11. CFM57075

    Hedging: overview of regulations 7, 8 and 9
12. CFM57080

    Hedging: regulation 7
13. CFM57090

    Hedging: when regulation 7 applies
14. CFM57100

    Hedging: regulation 7: first example
15. CFM57110

    Hedging: regulation 7: no designated hedge
16. CFM57120

    Hedging: regulation 7: second example
17. CFM57130

    Hedging: regulation 7 and transition
18. CFM57170

    Hedging: Regulation 10A: bringing into account exchange gains excluded by Regulation 7A
19. CFM57190

    Hedging: Regulation 13: transitional rules example
20. CFM57200

    Hedging: regulation 8
21. CFM57210

    Hedging: regulation 10
22. CFM57220

    Hedging: regulation 10: examples
23. CFM57230

    Hedging: regulation 10: capital expenditure
24. CFM57240

    Hedging: regulation 10 (3A): example
25. CFM57250

    Hedging: regulation 10: more than one cash flow
26. CFM57260

    Hedging: Regulation 10(5): example
27. CFM57270

    Hedging: regulation 10: events not treated as termination events
28. CFM57280

    Hedging: regulation 10: ignoring recycling
29. CFM57290

    Hedging: regulation 9: interest rate contracts
30. CFM57300

    Hedging: regulation 9: scope
31. CFM57310

    Hedging: regulation 9: meaning of ‘interest rate contract’
32. CFM57320

    Hedging: regulation 9: appropriate accruals basis
33. CFM57330

    Hedging: regulation 9: hedge of interest rate risk: example
34. CFM57340

    Hedging: regulation 9: just and reasonable adjustments: example
35. CFM57350

    Hedging: regulation 9: further examples
36. CFM57360

    Hedging: electing into the Disregard Regulations
37. CFM57370

    Hedging: electing into regulations 7, 8 and/or 9
38. CFM57371

    Hedging: anti-avoidance
39. CFM57380

    Hedging: regulations 6B-6D: transfers within groups
40. CFM57390

    Hedging: regulations 6B-6D: transfers within groups: example
41. CFM57400

    Hedging: pre-2015: election rules
42. CFM57410

    Hedging: pre-2015: regulations 7 and 8 elections
43. CFM57420

    Hedging: pre-2015: regulations 7 and 8 elections: example
44. CFM57430

    Hedging: pre-2015: regulation 9 elections
45. CFM57440

    Hedging: pre-2015: regulation 9 elections: mandatory treatment
46. CFM57450

    Hedging: pre-2015: regulation 9 elections: time limits and effects