CFM55200 | Derivative contracts: holders of convertible or share-linked securities: contents
From HM Revenue & Customs · Corporate Finance Manual
Table of contents
Contents12 entries
- CFM55210Derivative contracts: holders of convertible or share-linked securities: convertible securities: introduction
- CFM55215Derivative contracts: holders of convertible or share-linked securities: convertible securities: accounting treatment
- CFM55220Holders of convertible or share-linked securities: conditions for CTA09/S645 to apply
- CFM55230Holders of convertible or share-linked securities: tax consequences where CTA09/S645 applies
- CFM55240Holders of convertible or share-linked securities: pre 1 January 2005 convertibles
- CFM55250Holders of convertible or share-linked securities: convertibles where CTA09/S645 does not apply
- CFM55260Holders of convertible or share-linked securities: embedded derivatives which are options: example
- CFM55270Holders of convertible or share-linked securities: conversion of securities: example
- CFM55280Holders of convertible or share-linked securities: events treated as disposal of security: examples
- CFM55290Holders of convertible or share-linked securities: share-linked securities
- CFM55300Holders of convertible or share-linked securities: 'exactly tracking' CFDs: examples
- CFM55310Holders of convertible or share-linked securities: tax treatment of share-linked securities: example