IFM12530 | Offshore Funds: Reporting funds: computation of reportable income: adjustments for special classes of income: introduction

In arriving at the figure of reportable income for a reporting period, as well as making adjustments to the figure of ‘total comprehensive income’ (“TCI”) for capital items in accordance with regulations 64 and 65 (see IFM12524 and IFM12526), adjustments are also required for special classes of income under regulations 66 to 70, as set out in the following pages (IFM12532 to IFM12540).