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CFM82100 | Old rules: convertibles pre 2005

From HM Revenue & Customs · Corporate Finance Manual

Contents

Contents25 entries

  1. CFM82110Old rules: convertibles pre 2005: introduction
  2. CFM82120Old rules: convertibles pre 2005: what are convertibles
  3. CFM82130Old rules: convertibles pre 2005: conditions for lender
  4. CFM82140Old rules: convertibles pre 2005: conditions for holder
  5. CFM82150Old rules: convertibles pre 2005: connected companies
  6. CFM82160Old rules: convertibles pre 2005: connected companies: transitional rules
  7. CFM82170Old rules: convertibles pre 2005: nature of the security
  8. CFM82180Old rules: convertibles pre 2005: nature of the security: option to purchase shares
  9. CFM82190Old rules: convertibles pre 2005: nature of the security: likelihood of conversion
  10. CFM82200Old rules: convertibles pre 2005: nature of the security: meaning of predetermined value
  11. CFM82210Old rules: convertibles pre 2005: nature of the security: security wholly replaced by shares
  12. CFM82220Old rules: convertibles pre 2005: types of share
  13. CFM82230Old rules: convertibles pre 2005: definition of qualifying ordinary shares
  14. CFM82240Old rules: convertibles pre 2005: return on the security
  15. CFM82250Old rules: convertibles pre 2005: return on the security: type of security
  16. CFM82260Old rules: convertibles pre 2005: return on the security: premium put arrangements
  17. CFM82270Old rules: convertibles pre 2005: tax treatment for lender
  18. CFM82280Old rules: convertibles pre 2005: selling and purchasing securities
  19. CFM82290Old rules: convertibles pre 2005: ceasing to qualify
  20. CFM82300Old rules: convertibles pre 2005: tax consequences of ceasing to qualify
  21. CFM82310Old rules: convertibles pre 2005: conditions for borrower
  22. CFM82320Old rules: convertibles pre 2005: rules for issuing company
  23. CFM82330Old rules: convertibles pre 2005: example for banking and similar businesses
  24. CFM82340Old rules: disposal of convertible security pre 2005: bringing foreign exchange differences into account
  25. CFM82350Old rules: disposal of a convertible security pre 2005: bringing foreign exchange differences into account example