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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Derivative contracts: hedging: contents

  1. CFM57010
    Derivative contracts: hedging: introduction
  2. CFM57030
    Derivative contracts: hedging: historical overview
  3. CFM57040
    Derivative contracts: hedging: Disregard Regulations overview
  4. CFM57041
    Derivative contracts: hedging: change in election approach
  5. CFM57050
    Derivative contracts: hedging: hedging relationship
  6. CFM57060
    Derivative contracts: hedging: hedging relationship: intention
  7. CFM57070
    Derivative contracts: hedging: hedging relationship: HMRC enquiries
  8. CFM57071
    Derivative contracts: hedging: default approach
  9. CFM57072
    Derivative contracts: hedging: regulation 9A
  10. CFM57073
    Derivative contracts: hedging: regulation 9A treatment: example
  11. CFM57075
    Hedging: overview of regulations 7, 8 and 9
  12. CFM57080
    Derivative contracts: hedging: regulation 7
  13. CFM57090
    Derivative contracts: hedging: when regulation 7 applies
  14. CFM57100
    Derivative contracts: hedging: regulation 7: first example
  15. CFM57110
    Derivative contracts: hedging: regulation 7: no designated hedge
  16. CFM57120
    Derivative contracts: hedging: regulation 7: second example
  17. CFM57130
    Derivative contracts: hedging: regulation 7 and transition
  18. CFM57200
    Derivative contracts: hedging: regulation 8
  19. CFM57210
    Derivative contracts: hedging: regulation 10
  20. CFM57220
    Derivative contracts: hedging: regulation 10: examples
  21. CFM57230
    Derivative contracts: hedging: regulation 10: capital expenditure
  22. CFM57240
    Derivative contracts: hedging: regulation 10(3A): example
  23. CFM57250
    Derivative contracts: hedging: regulation 10: more than one cash flow
  24. CFM57270
    Derivative contracts: hedging: regulation 10: events not treated as termination events
  25. CFM57280
    Derivative contracts: hedging: regulation 10: ignoring recycling
  26. CFM57290
    Derivative contracts: hedging: regulation 9: interest rate contracts
  27. CFM57300
    Derivative contracts: hedging: regulation 9: scope
  28. CFM57310
    Derivative contracts: hedging: regulation 9: meaning of ‘interest rate contract’
  29. CFM57320
    Derivative contracts: hedging: regulation 9: appropriate accruals basis
  30. CFM57330
    Derivative contracts: hedging: regulation 9: hedge of interest rate risk: example
  31. CFM57340
    Derivative contracts: hedging: regulation 9: just and reasonable adjustments: example
  32. CFM57350
    Derivative contracts: hedging: regulation 9: further examples
  33. CFM57360
    Derivative contracts: hedging: electing into the Disregard Regulations
  34. CFM57370
    Derivative contracts: hedging: electing into regulations 7, 8 and 9
  35. CFM57371
    Derivative contracts: hedging: anti-avoidance
  36. CFM57380
    Derivative contracts: hedging: regulation 6B: transfers within groups
  37. CFM57390
    Derivative contracts: hedging: regulation 6B: transfers within groups: example
  38. CFM57400
    Derivative contracts: hedging: pre-2015: election rules
  39. CFM57410
    Derivative contracts: hedging: pre-2015: regulations 7 and 8 election
  40. CFM57420
    Derivative contracts: hedging: pre-2015: regulations 7 and 8 election: example
  41. CFM57430
    Derivative contracts: hedging: pre-2015: regulation 9 elections
  42. CFM57440
    Derivative contracts: hedging: pre-2015: regulation 9 elections: mandatory treatment
  43. CFM57450
    Derivative contracts: hedging: pre-2015: regulation 9 elections: time limits and effects