| CTM81005 |
Introduction |
| CTM81010 |
Definitions of terminology |
| CTM81015 |
Convertible shares and securities |
| CTM81020 |
Business results dependency test |
| CTM81025 |
Equity holders - special rule |
| CTM81030 |
Equity holders - banks |
| CTM81035 |
Equity holders - subsidiary profits available to |
| CTM81040 |
Equity holders - subsidiary assets available to |
| CTM81045 |
Equity holders - percentage of profits available to |
| CTM81050 |
Equity holders - notional winding-up |
| CTM81055 |
Returned amounts |
| CTM81060 |
Limited rights |
| CTM81065 |
Effect of limitation of rights |
| CTM81070 |
Varying rights for different accounting periods |
| CTM81075 |
Varying rights for different accounting periods - effect |
| CTM81080 |
Varying and limited rights - effect |
| CTM81085 |
Entitlement different - effect |
| CTM81090 |
Option arrangements |
| CTM81095 |
Effective rights |
| CTM81100 |
Option rights exist |
| CTM81105 |
Option, limited & varying rights |
| CTM81110 |
Option, limited & varying rights - referable to UK trade of non-resident company |
| CTM81115 |
Option arrangements - Board's policy |
| CTM81120 |
Examples - background |
| CTM81121 |
Example 1 - basic rule |
| CTM81122 |
Example 2 - limited rights |
| CTM81123 |
Example 3 - varying rights for different accounting periods |
| CTM81124 |
Example 4 - option rights |
