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CFM96090 | Interest restriction: group-interest: derivative contracts: examples

From HM Revenue & Customs · Corporate Finance Manual

The next set of pages go through the following examples:

Example 1: (designated cash flow hedge)

Example 2: (Designated fair value hedge)

Example 3: (Undesignated cash flow hedge)

Contents3 entries

  1. CFM96100Interest restriction: group-interest: derivative contracts: example 1 (designated cash flow hedge)
  2. CFM96110Interest restriction: group-interest: derivative contracts: example 2 (designated fair value hedge)
  3. CFM96120Interest restriction: group-interest: derivative contracts: example 3 (undesignated cash flow hedge)