CFM92000 | Debt cap: intra-group short-term debt: contents

Contents14 entries

1. CFM92010Debt cap: intra-group short-term debt: introduction
2. CFM92020Debt cap: intra-group short-term debt: excluding finance expenses
3. CFM92030Debt cap: intra-group short-term debt: corresponding exclusion of finance income
4. CFM92040Debt cap: intra-group short-term debt: example of the effects of sections 319 and 320
5. CFM92050Debt cap: intra-group short-term debt: what is a short-term finance arrangement?
6. CFM92060Debt cap: intra-group short-term debt: loans and money debts with a fixed term
7. CFM92070Debt cap: intra-group short-term debt: debts with no defined repayment date
8. CFM92080Debt cap: intra-group short-term debt: example of practical application
9. CFM92090Debt cap: intra-group short-term debt: revolving loan accounts
10. CFM92100Debt cap: intra-group short-term debt: long-term aggregated loan relationships
11. CFM92110Debt cap: intra-group short-term debt: finance arrangements with a long-term funding purpose
12. CFM92120Debt cap: intra-group short-term debt: examples of long-term funding purpose
13. CFM92130Debt cap: intra-group short-term debt: examples of arrangements without a long-term funding purpose
14. CFM92140Debt cap: intra-group short-term debt: anti-avoidance rule