CFM62600 - Foreign exchange: matching under the Disregard Regulations
Contents
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Matching under Disregard Regulations: overview |
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Matching under Disregard Regulations: why special rules are needed |
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Matching under Disregard Regulations: regulation 3: matching using loan relationships |
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Matching under Disregard Regulations: conditions 1 and 2 |
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Matching under Disregard Regulations: condition 2 examples |
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Matching under Disregard Regulations: loan relationships: tax effect |
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Matching under Disregard Regulations: extent of matching: regulation 3(4) |
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Matching under Disregard Regulations: regulation 4: matching using derivatives |
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Matching under Disregard Regulations: regulation 4(4): matching extent |
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Matching under Disregard Regulations: derivative contracts: tax effect |
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Matching under Disregard Regulations: relevant value |
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Matching under Disregard Regulations: relevant value: example |
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Matching under Disregard Regulations: periods beginning on or after 1 January 2008 |
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Matching under Disregard Regulations: meaning of net asset value |
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Matching under Disregard Regulations: currency of foreign operation |
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Matching under Disregard Regulations: ascertaining net asset value |
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Matching under Disregard Regulations: meaning of net asset value - examples |
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Matching under Disregard Regulations: higher of accounts and net asset value |
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Matching under Disregard Regulations: meaning of relevant time |
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Matching under Disregard Regulations: review periods: examples |
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Matching under Disregard Regulations: bringing amounts back into account |
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Matching under Disregard Regulations: order of matching: regulation 5 |
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Matching under Disregard Regulations: thin capitalisation |
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Matching under Disregard Regulations: trading assets |
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Matching under Disregard Regulations: matching own share capital |
