| CFM92010 |
Intra-group short-term debt: introduction |
| CFM92020 |
Intra-group short-term debt: excluding finance expenses |
| CFM92030 |
Intra-group short-term debt: corresponding exclusion of finance income |
| CFM92040 |
Intra-group short-term debt: example of the effects of sections 319 and 320 |
| CFM92050 |
Intra-group short-term debt: what is a short-term finance arrangement? |
| CFM92060 |
Intra-group short-term debt: loans and money debts with a fixed term |
| CFM92070 |
Intra-group short-term debt: debts with no defined repayment date |
| CFM92080 |
Intra-group short-term debt: example of practical application |
| CFM92090 |
Intra-group short-term debt: revolving loan accounts |
| CFM92100 |
Intra-group short-term debt: long-term aggregated loan relationships |
| CFM92110 |
Intra-group short-term debt: finance arrangements with a long-term funding purpose |
| CFM92120 |
Intra-group short-term debt: examples of long-term funding purpose |
| CFM92130 |
Intra-group short-term debt: examples of arrangements without a long-term funding purpose |
| CFM92140 |
Intra-group short-term debt: anti-avoidance rules |
