| CFM6101 | Convertibles:
introduction |
| CFM6102 | Convertibles: overview of
treatment |
| CFM6102a | Convertibles: example of
a convertible |
| CFM6105 | Convertibles: conditions
for lender |
| CFM6105a | Convertibles: trading
stock |
| CFM6110 | Convertibles:
connection |
| CFM6111 | Convertibles: connection
commencing and ceasing |
| CFM6112 | Convertibles: connection
transitionals |
| CFM6120 | Convertibles: nature of
the security |
| CFM6121 | Convertibles: option to
purchase shares |
| CFM6121a | Convertibles: examples of
an option to acquire shares |
| CFM6122 | Convertibles: likelihood
of conversion |
| CFM6122a | Convertibles: example of
non-conversion |
| CFM6123 | Convertibles: meaning of
predetermined value |
| CFM6124 | Convertibles: security
wholly replaced by shares |
| CFM6124a | Convertibles: example of
a share conversion |
| CFM6130 | Convertibles: types of
share |
| CFM6131 | Convertibles: definition
of qualifying ordinary shares |
| CFM6131a | Convertibles: example of
dividend rights |
| CFM6131b | Convertibles: example of
controlling share value |
| CFM6140 | Convertibles: return on
the security |
| CFM6142 | Convertibles: identifying
the security |
| CFM6142a | Convertibles: example of
a relevant discounted security |
| CFM6143 | Convertibles: premium put
arrangements |
| CFM6143a | Convertibles: deep gain
example |
| CFM6150 | Convertibles: tax
treatment for lender |
| CFM6150a | Convertibles: example of
amounts to be brought in |
| CFM6151 | Convertibles: selling and
purchasing securities |
| CFM6151a | Convertibles: example of
the disposal of a security |
| CFM6160 | Convertibles: ceasing to
qualify |
| CFM6161 | Convertibles: tax
consequences of ceasing to qualify |
| CFM6161b | Convertibles: example of
tax treatment on ceasing to qualify |
| CFM6170 | Convertibles: Conditions
for borrower |
| CFM6171 | Convertibles: s92A
securities |
| CFM6172 | Convertibles: effect of
S92A |
| CFM6173 | Convertibles: rules for
issuing company |
| CFM6173a | Convertibles: accounting
treatment example |
| CFM6173b | Convertibles: exceptions
for banking and similar businesses |
CFM6100 - Taxing loan relationships:
convertibles: contents
