Recent changes to the - OT manual
Below are details of the amendments that were published on 17 September 2009 (see the update index for all updates)
|
Section |
Details of update |
|
OT01007 |
Reference to redetermination of fields added |
|
OT02003 |
Rewritten and updated to include reference to IFRS |
|
OT02004 to OT02010 |
Page deleted |
|
OT02020 |
Updated for reference to Companies Act 2006 |
|
OT02025 |
New page on adoption of IFRS or IAS by UK companies |
|
OT02030 |
New page on IFRS6 Exploration for and Evaluation of Mineral Resources |
|
OT02040 |
New page on use and application of UK accounting standards |
|
OT02050 to OT02060 |
Page deleted |
|
OT02070 |
SORP’s, page rewritten |
|
OT02071 to OT02082 |
Page deleted |
|
OT02085 |
Full cost/ successful efforts accounting method introduction rewritten |
|
OT02086 |
Full costs accounting method, rewritten |
|
OT02087 |
Successful efforts accounting method, rewritten |
|
OT02090 to OT02092 |
Page deleted |
|
OT02110 |
Joint venture accounting introduction, rewritten |
|
OT02111 to OT02114 |
Page deleted |
|
OT02115 |
Joint venture accounting, UKGAAP page rewritten |
|
OT02116 |
Joint venture accounting, UKGAAP relationships and accountancy treatment, rewritten |
|
OT02117 to OT02119 |
Page deleted |
|
OT02120 |
New page, joint venture accounting, IFRS |
|
OT02121 |
New page, joint venture accounting, IFRS relationships and accountancy treatment |
|
OT02130 to OT02177 |
Page deleted |
|
OT02190 |
Underlift/Overlift page rewritten |
|
OT02091 OT02092 |
Page deleted |
|
OT02195 |
New page, Decommissioning |
|
OT20400 |
New page, EU Emissions trading scheme - Introduction |
|
OT20405 |
New page, EU Emissions trading scheme - Phase I |
|
OT20410 |
New page, EU Emissions trading scheme - Phase II |
|
OT20415 |
New page, EU Emissions trading scheme - Phase III |
|
OT21218 |
New page - interaction of Supplementary Charge and CTRF losses |
|
OT21219 |
New page - interaction of Supplementary Charge and CTRF losses |
|
OT21220 |
New page - interaction of Supplementary Charge and CTRF losses |
|
OT21221 |
New page - interaction of Supplementary Charge and CTRF losses |
|
OT21222 |
New page - interaction of Supplementary Charge and CTRF losses |
|
OT21223 |
New example - interaction of Supplementary Charge and CTRF losses |
|
OT21224 |
New example - interaction of Supplementary Charge and CTRF losses |
|
OT26201 |
Mineral Extraction Allowances introduction rewritten |
|
OT26202 to OT26203 |
Page deleted |
|
OT26205 |
New page MEA’s interaction with other allowances |
|
OT26206 to OT26209 |
Page deleted |
|
OT26210 |
New page MEA’s, First-year allowances for Ring Fence mineral exploration & access |
|
OT26211 to OT26214 |
Page deleted |
|
OT26215 |
New page MEA’s, Rates of writing down allowances |
|
OT26216 |
Page deleted |
|
OT26220 |
New Page MEA’s, Acquisition of a mineral asset owned by a previous trader (Second hand assets) |
|
OT26225 |
New Page MEA’s, Acquisition of an oil licence from a non trader |
|
OT26230 |
New Page MEA’s, Acquisition of other assets from non-traders |
|
OT26231 |
Page deleted |
|
OT26235 |
New Page MEA’s, Limitations on qualifying expenditure on second-hand assets |
|
OT26236 to OT26239 |
Page deleted |
|
OT26240 |
New Page MEA’s, Definition of Mineral Asset |
|
OT26244 |
Page deleted |
|
OT26245 |
New page MEA’s Definition of mineral exploration and access |
|
OT26250 |
New page, MEA’s, Qualifying and non-qualifying expenditure |
|
OT26251 to OT26254 |
Page deleted |
|
OT26255 |
New page MEA’s, Qualifying expenditure in oil trades |
|
OT26260 |
New page MEA’s, Restrictions on qualifying expenditure |
|
OT26270 |
New page MEA’s, Disposal events and disposal values |
|
OT26280 |
New page MEA’s, Balancing allowances and charges |
|
OT26290 |
New page MEA’s, Pre-trading expenditure |
|
OT26300 |
New page MEA’s, Migration to UK residence |
|
OT26401 |
IBA in oil industry, page rewritten |
|
OT26402 |
IBA initial treatment and storage in a RF trade, rewritten |
|
OT26403 |
New page IBA, buildings for occupation or welfare |
|
OT26410 |
IBA abandonment and demolition, rewritten |
|
OT26502 |
P&M pretrading exp. Updated for R&D |
|
OT26504 |
P&M migration to UK, page rewritten |
|
OT26506 |
P&M CTRF trades rewritten to refer to other parts of this manual |
|
OT26508 |
P&M transfers of interests in oil fields, page rewritten |
|
OT26509 |
Page deleted |
|
OT26515 to OT26520 |
Page deleted |
|
OT26601 |
LLA’s introduction, page updated |
|
OT26602 |
LLA’s outline, cross refs updated |
|
OT26603 |
LLA’s ships and offshore installations, page rewritten |
|
OT26604 |
LLA’s Vessels etc a single asset, page rewritten |
|
OT26608 |
New page, LLA’s Vessels etc, are they LLA’s? |
|
OT26705 |
Page deleted |
|
OT26715 to OT026735 |
Page deleted |
|
OT26740 |
PSC’s rules on P&M, page rewritten |
|
OT26745 |
Page deleted |
|
OT26750 |
PSC’s, ownership terms, page rewritten |
|
OT26760 |
PSC’s trade use and qualifying purposes, page rewritten |
|
OT26765 |
Page deleted |
|
OT26770 |
PSC’s anti avoidance and carry arrangements, page rewritten |
|
OT26780 |
New page, PSC’s pool value on migration into UK |
|
OT26785 |
PSC’s cessation of relief and disposal value, page rewritten |
|
OT26790 |
Page deleted |
|
OT26800 |
PSC’s disposals of contractors interest, page rewritten |
|
OT26810 to OT26815 |
Page deleted |
|
OT28600 |
New section, decommissioning cost provision deeds, contents |
|
OT28601 |
New page, DCPD’s introduction |
|
OT28605 |
New page, DCPD’s treatment of sums paid into trust |
|
OT28610 |
New page, DCPD’s treatment of income arising to the trust |
|
OT28615 |
New page, DCPD’s trust liability to IHT |
|
OT28620 |
New page, DCPD’s treatment of sums paid to meet costs of decommissioning |
