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Official guidance
Corporate Finance Manual

CFM92400 · Debt cap: available amount

  • CFM92405 · Debt cap: the available amount: introduction
  • CFM92410 · Debt cap: the available amount: definition of the available amount
  • CFM92415 · Debt cap: the available amount: finance expenses included in the available amount
  • CFM92420 · Debt Cap: the available amount: amortising discount and premium
  • CFM92425 · Debt cap: the available amount: debt linked to an index
  • CFM92430 · Debt cap: the available amount: ancillary and financing expenses
  • CFM92435 · Debt cap: the available amount: alternative finance arrangements
  • CFM92440 · Debt cap: the available amount: capitalised finance expenses in the consolidated financial statements
  • CFM92445 · Debt cap: the available amount: dividends treated as borrowing costs for accounting purposes
  • CFM92450 · Debt Cap: the available amount: exclusions from the available amount - oil
  • CFM92453 · Debt Cap: the available amount: exclusions from the available amount - shipping
  • CFM92455 · Debt Cap: the available amount: exclusions from the available amount - property income
  • CFM92457 · Debt Cap: the available amount: subsidiaries that are not consolidated
  • CFM92459 · Debt Cap: the available amount: partnerships
  • CFM92460 · Debt cap: the available amount: the Available Amount Regulations
  • CFM92465 · Debt Cap: the available amount: regulations on money debt and manufactured payments
  • CFM92470 · Debt Cap: the available amount: regulations on repos and quasi repos
  • CFM92475 · Debt Cap: the available Amount: the mismatch regulations
  • CFM92478 · Debt Cap: the available amount: fair value mismatches
  • CFM92480 · Debt Cap: the available amount: conditions for fair value mismatches
  • CFM92483 · Debt Cap: the available amount: late interest mismatches
  • CFM92485 · Debt Cap: the available amount: DDS mismatches
  • CFM92488 · Debt Cap: the available amount: embedded derivatives
  • CFM92490 · Debt Cap: the available amount: debt restructuring mismatches
  • CFM92492 · Debt Cap: the available amount: employer asset-backed pension contribution mismatches
  1. Debt cap: contents
  2. Debt cap: available amount: contents

CFM92400 | Debt cap: available amount: contents

From HM Revenue & Customs · Corporate Finance Manual

Overview of available amount guidance

Contents25 entries

  1. CFM92405Debt cap: the available amount: introduction
  2. CFM92410Debt cap: the available amount: definition of the available amount
  3. CFM92415Debt cap: the available amount: finance expenses included in the available amount
  4. CFM92420Debt Cap: the available amount: amortising discount and premium
  5. CFM92425Debt cap: the available amount: debt linked to an index
  6. CFM92430Debt cap: the available amount: ancillary and financing expenses
  7. CFM92435Debt cap: the available amount: alternative finance arrangements
  8. CFM92440Debt cap: the available amount: capitalised finance expenses in the consolidated financial statements
  9. CFM92445Debt cap: the available amount: dividends treated as borrowing costs for accounting purposes
  10. CFM92450Debt Cap: the available amount: exclusions from the available amount - oil
  11. CFM92453Debt Cap: the available amount: exclusions from the available amount - shipping
  12. CFM92455Debt Cap: the available amount: exclusions from the available amount - property income
  13. CFM92457Debt Cap: the available amount: subsidiaries that are not consolidated
  14. CFM92459Debt Cap: the available amount: partnerships
  15. CFM92460Debt cap: the available amount: the Available Amount Regulations
  16. CFM92465Debt Cap: the available amount: regulations on money debt and manufactured payments
  17. CFM92470Debt Cap: the available amount: regulations on repos and quasi repos
  18. CFM92475Debt Cap: the available Amount: the mismatch regulations
  19. CFM92478Debt Cap: the available amount: fair value mismatches
  20. CFM92480Debt Cap: the available amount: conditions for fair value mismatches
  21. CFM92483Debt Cap: the available amount: late interest mismatches
  22. CFM92485Debt Cap: the available amount: DDS mismatches
  23. CFM92488Debt Cap: the available amount: embedded derivatives
  24. CFM92490Debt Cap: the available amount: debt restructuring mismatches
  25. CFM92492Debt Cap: the available amount: employer asset-backed pension contribution mismatches
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