CFM57000 - Derivative contracts: hedging
Contents
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Hedging: introduction |
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Hedging: why special rules are needed |
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Hedging: historical overview |
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Hedging: Disregard Regulations overview |
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Hedging: hedging relationship |
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Hedging: hedging relationship: intention |
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Hedging: hedging relationship: HMRC enquiries |
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Hedging: Regulation 7 |
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Hedging: when Regulation 7 applies |
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Hedging: Regulation 7: first example |
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Hedging: no designated hedge |
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Hedging: Regulation 7: second example |
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Hedging: Regulation 7 and transition |
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Hedging: Regulation 7A: hedging proceeds from certain share issues |
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Hedging: Regulation 7A: hedging proceeds from certain share issues: example |
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Hedging: Regulation 7A: hedging proceeds from certain share issues: connected parties |
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Hedging: Regulation 10A: bringing into account exchange gains excluded by Regulation 7A |
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Hedging: Regulation 13: commencement and transitional rules applying to Regulation 7A |
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Hedging: Regulation 13: transitional rules example |
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Hedging: Regulation 8 |
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Hedging: Regulation 10 |
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Hedging: Regulation 10: examples |
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Hedging: capital expenditure |
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Hedging: Regulation 10 (3A): example |
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Hedging: more than one cash flow |
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Hedging: Regulation 10(5): example |
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Hedging: events not treated as termination events |
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Hedging: ignoring recycling |
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Hedging: Regulation 9: interest rate contracts |
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Hedging: Regulation 9: scope |
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Hedging: meaning of ‘interest rate contract’ |
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Hedging: appropriate accruals basis |
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Hedging: hedge of interest rate risk: example |
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Hedging: just and reasonable adjustments: example |
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Hedging: Regulation 9: further examples |
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Hedging: electing out of the Disregard Regulations |
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Hedging: electing out of Regulations 7 and 8 |
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Hedging: effect of Regulation 6(3) and 6(3A) elections |
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Hedging: electing out of Regulation 9 |
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Hedging: contracts where Regulation 9 treatment remains mandatory |
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Hedging: summary of time limits and effects for elections out of Regulation 9 |
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Hedging: Regulation 9A |
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Hedging: Regulation 9A treatment: example |
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Hedging: electing out of the Disregard Regulations: groups |
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Hedging: electing out of the Disregard Regulations: transfers of contracts |
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Hedging: electing out of the Disregard Regulations: intra-group transfers of contracts: example |
