CFM62600 - Foreign exchange: matching under the Disregard Regulations: contents

Contents

1. CFM62610

   Matching under Disregard Regulations: overview
2. CFM62620

   Matching under Disregard Regulations: why special rules are needed
3. CFM62630

   Matching under Disregard Regulations: regulation 3: matching using loan relationships
4. CFM62640

   Matching under Disregard Regulations: conditions 1 and 2
5. CFM62650

   Matching under Disregard Regulations: condition 2 examples
6. CFM62660

   Matching under Disregard Regulations: loan relationships: tax effect
7. CFM62670

   Matching under Disregard Regulations: extent of matching: regulation 3(4)
8. CFM62680

   Matching under Disregard Regulations: regulation 4: matching using derivatives
9. CFM62690

   Matching under Disregard Regulations: regulation 4(4): matching extent
10. CFM62700

    Matching under Disregard Regulations: derivative contracts: tax effect
11. CFM62710

    Matching under Disregard Regulations: relevant value
12. CFM62720

    Matching under Disregard Regulations: relevant value: example
13. CFM62730

    Matching under Disregard Regulations: periods beginning on or after 1 January 2008
14. CFM62740

    Matching under Disregard Regulations: meaning of net asset value
15. CFM62750

    Matching under Disregard Regulations: currency of foreign operation
16. CFM62760

    Matching under Disregard Regulations: ascertaining net asset value
17. CFM62770

    Matching under Disregard Regulations: meaning of net asset value - examples
18. CFM62780

    Matching under Disregard Regulations: higher of accounts and net asset value
19. CFM62790

    Matching under Disregard Regulations: meaning of relevant time
20. CFM62800

    Matching under Disregard Regulations: review periods: examples
21. CFM62810

    Matching under Disregard Regulations: bringing amounts back into account
22. CFM62820

    Matching under Disregard Regulations: order of matching: regulation 5
23. CFM62830

    Matching under Disregard Regulations: thin capitalisation
24. CFM62840

    Matching under Disregard Regulations: trading assets
25. CFM62850

    Matching under Disregard Regulations: matching own share capital