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CFM62600 | Foreign exchange: matching under the Disregard Regulations: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents

Contents25 entries

  1. CFM62610Foreign exchange: matching under the Disregard Regulations: overview
  2. CFM62620Foreign exchange: matching under the Disregard Regulations: why special rules are needed
  3. CFM62630Foreign exchange: matching under the Disregard Regulations: regulation 3: matching using loan relationships
  4. CFM62640Foreign exchange: matching under the Disregard Regulations: conditions 1 and 2
  5. CFM62650Foreign exchange: matching under the Disregard Regulations: condition 2: examples
  6. CFM62660Foreign exchange: matching under the Disregard Regulations: loan relationships: tax effect
  7. CFM62670Foreign exchange: matching under the Disregard Regulations: extent of matching: regulation 3(4)
  8. CFM62680Foreign exchange: matching under the Disregard Regulations: regulation 4: matching using derivatives
  9. CFM62690Foreign exchange: matching under the Disregard Regulations: regulation 4(4): matching extent
  10. CFM62700Foreign exchange: matching under the Disregard Regulations: derivative contracts: tax effect
  11. CFM62710Foreign exchange: matching under the Disregard Regulations: relevant value
  12. CFM62720Foreign exchange: matching under the Disregard Regulations: relevant value: example
  13. CFM62730Foreign exchange: matching under the Disregard Regulations: periods beginning on or after 1 January 2008
  14. CFM62740Foreign exchange: matching under the Disregard Regulations: meaning of net asset value
  15. CFM62750Foreign exchange: matching under the Disregard Regulations: currency of foreign operation
  16. CFM62760Foreign exchange: matching under the Disregard Regulations: ascertaining net asset value
  17. CFM62770Foreign exchange: matching under the Disregard Regulations: meaning of net asset value: examples
  18. CFM62780Foreign exchange: matching under the Disregard Regulations: higher of accounts and net asset value
  19. CFM62790Foreign exchange: matching under the Disregard Regulations: meaning of relevant time
  20. CFM62800Foreign exchange: matching under the Disregard Regulations: review periods: examples
  21. CFM62810Foreign exchange: matching under the Disregard Regulations: bringing amounts back into account
  22. CFM62820Foreign exchange: matching under the Disregard Regulations: order of matching: regulation 5
  23. CFM62830Foreign exchange: matching under the Disregard Regulations: thin capitalisation
  24. CFM62840Foreign exchange: matching under the Disregard Regulations: trading assets
  25. CFM62850Foreign exchange: matching under Disregard Regulations: matching own share capital