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CFM57000 | Derivative contracts: hedging: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents46 entries

  1. CFM57010Derivative contracts: hedging: introduction
  2. CFM57030Derivative contracts: hedging: historical overview
  3. CFM57040Derivative contracts: hedging: Disregard Regulations overview
  4. CFM57041Derivative contracts: hedging: change in election approach
  5. CFM57050Derivative contracts: hedging: hedging relationship
  6. CFM57060Derivative contracts: hedging: hedging relationship: intention
  7. CFM57070Derivative contracts: hedging: hedging relationship: HMRC enquiries
  8. CFM57071Derivative contracts: hedging: default approach
  9. CFM57072Derivative contracts: hedging: regulation 9A
  10. CFM57073Derivative contracts: hedging: regulation 9A treatment: example
  11. CFM57075Hedging: overview of regulations 7, 8 and 9
  12. CFM57080Derivative contracts: hedging: regulation 7
  13. CFM57090Derivative contracts: hedging: when regulation 7 applies
  14. CFM57100Derivative contracts: hedging: regulation 7: first example
  15. CFM57110Derivative contracts: hedging: regulation 7: no designated hedge
  16. CFM57120Derivative contracts: hedging: regulation 7: second example
  17. CFM57130Derivative contracts: hedging: regulation 7 and transition
  18. CFM57170Derivative contracts: hedging: Regulation 10A: bringing into account exchange gains excluded by Regulation 7A
  19. CFM57190Derivative contracts: hedging: Regulation 13: transitional rules example
  20. CFM57200Derivative contracts: hedging: regulation 8
  21. CFM57210Derivative contracts: hedging: regulation 10
  22. CFM57220Derivative contracts: hedging: regulation 10: examples
  23. CFM57230Derivative contracts: hedging: regulation 10: capital expenditure
  24. CFM57240Derivative contracts: hedging: regulation 10(3A): example
  25. CFM57250Derivative contracts: hedging: regulation 10: more than one cash flow
  26. CFM57260Derivative contracts: hedging: Regulation 10(5): example
  27. CFM57270Derivative contracts: hedging: regulation 10: events not treated as termination events
  28. CFM57280Derivative contracts: hedging: regulation 10: ignoring recycling
  29. CFM57290Derivative contracts: hedging: regulation 9: interest rate contracts
  30. CFM57300Derivative contracts: hedging: regulation 9: scope
  31. CFM57310Derivative contracts: hedging: regulation 9: meaning of ‘interest rate contract’
  32. CFM57320Derivative contracts: hedging: regulation 9: appropriate accruals basis
  33. CFM57330Derivative contracts: hedging: regulation 9: hedge of interest rate risk: example
  34. CFM57340Derivative contracts: hedging: regulation 9: just and reasonable adjustments: example
  35. CFM57350Derivative contracts: hedging: regulation 9: further examples
  36. CFM57360Derivative contracts: hedging: electing into the Disregard Regulations
  37. CFM57370Derivative contracts: hedging: electing into regulations 7, 8 and 9
  38. CFM57371Derivative contracts: hedging: anti-avoidance
  39. CFM57380Derivative contracts: hedging: regulations 6B-6D: transfers within groups
  40. CFM57390Derivative contracts: hedging: regulations 6B-6D: transfers within groups: example
  41. CFM57400Derivative contracts: hedging: pre-2015: election rules
  42. CFM57410Derivative contracts: hedging: pre-2015: regulations 7 and 8 election
  43. CFM57420Derivative contracts: hedging: pre-2015: regulations 7 and 8 election: example
  44. CFM57430Derivative contracts: hedging: pre-2015: regulation 9 elections
  45. CFM57440Derivative contracts: hedging: pre-2015: regulation 9 elections: mandatory treatment
  46. CFM57450Derivative contracts: hedging: pre-2015: regulation 9 elections: time limits and effects