CFM92400 | Debt cap: available amount: contents
From HM Revenue & Customs · Corporate Finance Manual
Overview of available amount guidance
Contents25 entries
- CFM92405Debt cap: the available amount: introduction
- CFM92410Debt cap: the available amount: definition of the available amount
- CFM92415Debt cap: the available amount: finance expenses included in the available amount
- CFM92420Debt Cap: the available amount: amortising discount and premium
- CFM92425Debt cap: the available amount: debt linked to an index
- CFM92430Debt cap: the available amount: ancillary and financing expenses
- CFM92435Debt cap: the available amount: alternative finance arrangements
- CFM92440Debt cap: the available amount: capitalised finance expenses in the consolidated financial statements
- CFM92445Debt cap: the available amount: dividends treated as borrowing costs for accounting purposes
- CFM92450Debt Cap: the available amount: exclusions from the available amount - oil
- CFM92453Debt Cap: the available amount: exclusions from the available amount - shipping
- CFM92455Debt Cap: the available amount: exclusions from the available amount - property income
- CFM92457Debt Cap: the available amount: subsidiaries that are not consolidated
- CFM92459Debt Cap: the available amount: partnerships
- CFM92460Debt cap: the available amount: the Available Amount Regulations
- CFM92465Debt Cap: the available amount: regulations on money debt and manufactured payments
- CFM92470Debt Cap: the available amount: regulations on repos and quasi repos
- CFM92475Debt Cap: the available Amount: the mismatch regulations
- CFM92478Debt Cap: the available amount: fair value mismatches
- CFM92480Debt Cap: the available amount: conditions for fair value mismatches
- CFM92483Debt Cap: the available amount: late interest mismatches
- CFM92485Debt Cap: the available amount: DDS mismatches
- CFM92488Debt Cap: the available amount: embedded derivatives
- CFM92490Debt Cap: the available amount: debt restructuring mismatches
- CFM92492Debt Cap: the available amount: employer asset-backed pension contribution mismatches