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HMRC internal manual

Corporate Finance Manual

Loan relationships: ‘hybrid’ securities with embedded derivatives: contents

Overview

  1. CFM37610
    ‘Hybrid’ securities with embedded derivatives: overview
  2. CFM37620
    ‘Hybrid’ securities with embedded derivatives: what is a ‘hybrid’ security
  3. CFM37630
    ‘Hybrid’ securities with embedded derivatives: accounting treatment: bifurcation
  4. CFM37640
    ‘Hybrid’ securities with embedded derivatives: accounting treatment: mechanics of bifurcation
  5. CFM37650
    ‘Hybrid’ securities with embedded derivatives: accounting treatment: examples of bifurcation
  6. CFM37660
    ‘Hybrid’ securities with embedded derivatives: tax rules follow the accounting treatment
  7. CFM37670
    ‘Hybrid’ securities with embedded derivatives: taxing the loan element
  8. CFM37680
    ‘Hybrid’ securities with embedded derivatives: first-time adoption of IAS 39 or FRS 26
  9. CFM37690
    ‘Hybrid’ securities with embedded derivatives: pre 1 January 2005 securities - holders
  10. CFM37700
    ‘Hybrid’ securities with embedded derivatives: pre 1 January 2005 convertible securities - issuers
  11. CFM37710
    ‘Hybrid’ securities with embedded derivatives: pre 1 January 2005 asset-linked securities - issuers
  12. CFM37720
    ‘Hybrid’ securities with embedded derivative: electing for bifurcation
  13. CFM37730
    ‘Hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors
  14. CFM37740
    ‘Hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors: conditions
  15. CFM37750
    ‘Hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors: effect
  16. CFM37760
    ‘Hybrid’ securities with embedded derivatives: anti-avoidance: connected debtors and creditors: example
  17. CFM37770
    ‘Hybrid’ securities with embedded derivatives: expenses of issuing security