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CFM62260 | Foreign exchange: matching: bringing amounts back into account: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents

Contents21 entries

  1. CFM62270Foreign exchange: matching: bringing amounts back into account: introduction
  2. CFM62280Foreign exchange: matching: bringing amounts back into account: time at which gains or losses are recognised
  3. CFM62290Foreign exchange: matching: bringing amounts back into account: share disposals on or after 6 April 2010
  4. CFM62300Foreign exchange: matching: bringing amounts back into account: share disposals before 6 April 2010
  5. CFM62310Foreign exchange: matching: bringing amounts back into account: disposals of matched assets other than shares
  6. CFM62320Foreign exchange: matching: bringing amounts back into account: no gain/no loss disposals
  7. CFM62330Foreign exchange: matching: bringing amounts back into account: example of no gain/no loss transfer
  8. CFM62340Foreign exchange: matching: bringing amounts back into account: no gain/no loss disposals - transitional rule
  9. CFM62350Foreign exchange: matching: bringing amounts back into account: computing the 'net gain' or 'net loss'
  10. CFM62360Foreign exchange: matching: bringing amounts back into account: computation in straightforward cases
  11. CFM62370Foreign exchange: matching: bringing amounts back into account: priority order for matching
  12. CFM62380Foreign exchange: matching: bringing amounts back into account: examples of statutory order of matching
  13. CFM62390Foreign exchange: matching: bringing amounts back into account: examples of 'just and reasonable' approach
  14. CFM62400Foreign exchange: matching: bringing amounts back into account: shares exchanged for QCB
  15. CFM62410Foreign exchange: matching: bringing amounts back into account: regulation 9 example
  16. CFM62420Foreign exchange: matching: bringing amounts back into account: reorganisations of share capital
  17. CFM62430Foreign exchange: matching: bringing amounts back into account: regulation 11 example
  18. CFM62440Foreign exchange: matching: bringing amounts back into account: reorganisation of capital following a no gain/no loss disposal
  19. CFM62450Foreign exchange: matching: bringing amounts back into account: regulation 12 example
  20. CFM62460Foreign exchange: matching: bringing amounts back into account: regulation 10 example
  21. CFM62470Foreign exchange: matching: bringing amounts back into account: disposals of loan assets