CFM55400 | Derivative contracts: issuers of convertible or share-linked securities: contents
From HM Revenue & Customs · Corporate Finance Manual
Contents
Contents14 entries
- CFM55410Derivative contracts: issuers of convertible or share-linked securities: introduction
- CFM55420Derivative contracts: issuers of convertible or share-linked securities: non-standard convertibles
- CFM55430Derivative contracts: issuers of convertible or share-linked securities: non-standard convertibles: tax treatment of deemed options
- CFM55440Derivative contracts: issuers of convertible or share-linked securities: non-standard convertibles: options exercised and shares delivered - examples
- CFM55450Derivative contracts: issuers of convertible or share-linked securities: non-standard convertibles: option exercised and cash-settled - examples
- CFM55460Derivative contracts: issuers of convertible or share-linked securities: non-standard convertibles: option lapses - example
- CFM55470Derivative contracts: issuers of convertible or share-linked securities: securities containing CFDs
- CFM55480Derivative contracts: issuers of convertible or share-linked securities:securities containing CFDs: meaning of 'exactly tracking contract'
- CFM55490Derivative contracts: issuers of convertible or share-linked securities: securities containing CFDs: 'exactly tracking contract' - examples
- CFM55500Derivative contracts: issuers of convertible or share-linked securities: securities containing CFDs - example
- CFM55510Derivative contracts: issuers of convertible or share-linked securities: standard convertibles and other securities containing equity instruments
- CFM55520Derivative contracts: issuers of convertible or share-linked securities: equity instruments - example
- CFM55530Derivative contracts: issuers of convertible or share-linked securities: standard convertibles: exceptional cash-out example
- CFM55540Derivative contracts: issuers of convertible or share-lined securities: grandfathering of pre 1 January 2005 securities