SolvedCFM96400 | Interest restriction: group-EBITDA
From HM Revenue & Customs · Corporate Finance Manual
Contents9 entries
- CFM96410Interest restriction: group-EBITDA: definition of group-EBITDA
- CFM96430Interest restriction: group-EBITDA: depreciation and amortisation adjustment
- CFM96440Interest restriction: group-EBITDA: capital (expenditure) adjustment
- CFM96450Interest restriction: group-EBITDA: capital (fair value movement) adjustment
- CFM96460Interest restriction: group-EBITDA: capital (disposals) adjustment
- CFM96470Interest restriction: group-EBITDA: relevant assets
- CFM96480Interest restriction: group-EBITDA: example 1
- CFM96490Interest restriction: group-EBITDA: example 2
- CFM96500Interest restriction: group-EBITDA: derivative contracts