CFM82100 - Old rules: convertibles pre 2005

Contents

1. CFM82110

   Convertibles pre 2005: introduction
2. CFM82120

   Convertibles pre 2005: what are convertibles
3. CFM82130

   Convertibles pre 2005: conditions for lender
4. CFM82140

   Convertibles pre 2005: conditions for holder
5. CFM82150

   Convertibles pre 2005: connected companies
6. CFM82160

   Convertibles pre 2005: connected companies: transitional rules
7. CFM82170

   Convertibles pre 2005: nature of the security
8. CFM82180

   Convertibles pre 2005: nature of the security: option to purchase shares
9. CFM82190

   Convertibles pre 2005: nature of the security: likelihood of conversion
10. CFM82200

    Convertibles pre 2005: nature of the security: meaning of predetermined value
11. CFM82210

    Convertibles pre 2005: nature of the security: security wholly replaced by shares
12. CFM82220

    Convertibles pre 2005: types of share
13. CFM82230

    Convertibles pre 2005: definition of qualifying ordinary shares
14. CFM82240

    Convertibles pre 2005: return on the security
15. CFM82250

    Convertibles pre 2005: return on the security: type of security
16. CFM82260

    Convertibles pre 2005: return on the security: premium put arrangements
17. CFM82270

    Convertibles pre 2005: tax treatment for lender
18. CFM82280

    Convertibles pre 2005: selling and purchasing securities
19. CFM82290

    Convertibles pre 2005: ceasing to qualify
20. CFM82300

    Convertibles pre 2005: tax consequences of ceasing to qualify
21. CFM82310

    Convertibles pre 2005: conditions for borrower
22. CFM82320

    Convertibles pre 2005: rules for issuing company
23. CFM82330

    Convertibles pre 2005: exceptions for banking and similar businesses
24. CFM82340

    Disposal of a convertible security pre 2005: bringing foreign exchange differences into account
25. CFM82350

    Disposal of a convertible security pre 2005: bringing foreign exchange differences into account example