| ERSM60010 | Introduction |
| ERSM60015 | Definitions |
| ERSM60020 | What is artificially enhanced market value? |
| ERSM60030 | Examples of avoidance schemes |
| ERSM60100 | Charge on non-commercial increases |
| ERSM60110 | Example: enhancement of unrestricted shares |
| ERSM60120 | Modification of charge on restricted securities |
| ERSM60130 | Example: enhancement of restricted shares |
| ERSM60140 | Effect of artificial increases before acquisition |
| ERSM60200 | Shares under approved plans & schemes |
| ERSM60300 | Securities with Artificially Enhanced Value |
| ERSM61000 | Introduction |
| ERSM61010 | Reason for special charge |
| ERSM61020 | Meaning of dependent subsidiary |
| ERSM61030 | Company’s business during period of account |
| ERSM61040 | Certificate from the company |
| ERSM61050 | Action of receipt of certificate |
| ERSM61060 | Charge |
| ERSM61070 | Examples of computations for dependent subsidiary |
