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CFM37600 | Loan relationships: ‘hybrid’ securities with embedded derivatives: contents

From HM Revenue & Customs · Corporate Finance Manual

Overview

Contents20 entries

  1. CFM37610Loan relationships: ‘hybrid’ securities: overview
  2. CFM37620Loan relationships: ‘hybrid’ securities: what is a ‘hybrid security’?
  3. CFM37625Loan relationships: ‘hybrid’ securities with embedded derivatives: accounting treatment
  4. CFM37630Loan relationships: ‘hybrid’ securities with embedded derivatives: bifurcation of embedded derivatives: accounting treatment
  5. CFM37640Loan relationships: ‘hybrid’ securities with embedded derivatives: bifurcation: mechanics of bifurcation
  6. CFM37645Loan relationships: ‘hybrid’ securities with embedded derivatives: bifurcation: compound financial instruments
  7. CFM37650Loan relationships: ‘hybrid’ securities with embedded derivatives: bifurcation: examples of bifurcation
  8. CFM37660Loan relationships: ‘hybrid’ securities with embedded derivatives: bifurcation: tax rules follow the accounting treatment
  9. CFM37670Loan relationships: ‘hybrid’ securities with embedded derivatives: bifurcation: taxing the loan element
  10. CFM37680Loan relationships: 'hybrid' securities with embedded derivatives: bifurcation: first-time adoption of IAS 39 or FRS 26
  11. CFM37690Loan relationships: 'hybrid' securities with embedded derivatives: pre 1 January 2005 securities - holders
  12. CFM37700Loan relationships: 'hybrid' securities with embedded derivatives: pre 1 January 2005 convertible securities - issuers
  13. CFM37710Loan relationships: 'hybrid' securities with embedded derivatives: pre 1 January 2005 asset-linked securities - issuers
  14. CFM37720Loan relationships: 'hybrid' securities with embedded derivatives: electing for bifurcation
  15. CFM37770Loan relationships: ‘hybrid’ securities with embedded derivatives: expenses of issuing security
  16. CFM37780Loan relationships: ‘hybrid’ securities: tax treatment where a convertible is not bifurcated
  17. CFM37730Loan relationships: ‘hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors
  18. CFM37740Loan relationships: ‘hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors: conditions
  19. CFM37750Loan relationships: ‘hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors: effect
  20. CFM37760Loan relationships: hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors: example