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HMRC internal manual

Corporate Finance Manual

Debt cap: available amount: contents

Overview of available amount guidance

  1. CFM92405
    Available amount: introduction
  2. CFM92410
    Available amount: definition of the available amount
  3. CFM92415
    Available amount: finance expenses included in the available amount
  4. CFM92420
    Available amount: amortising discount and premium
  5. CFM92425
    Available amount: debt linked to an index
  6. CFM92430
    Available amount: ancillary and financing expenses
  7. CFM92435
    Available amount: alternative finance arrangements
  8. CFM92440
    Available amount: capitalised finance expenses in the consolidated financial statements
  9. CFM92445
    Available amount: dividends treated as borrowing costs for accounting purposes
  10. CFM92450
    Available amount: exclusions from available amount - oil
  11. CFM92453
    Available amount: exclusions from available amount - shipping
  12. CFM92455
    Available amount: exclusions from available amount - property income
  13. CFM92457
    Available amount: subsiduaries that are not consolidated
  14. CFM92459
    Available amount: partnerships
  15. CFM92460
    Available amount: the Available Amount Regulations
  16. CFM92465
    Available amount: regulations on money debt and manufactured payments
  17. CFM92470
    Available amount: regulations on repos and quasi repos
  18. CFM92475
    Available amount the mismatch regulations
  19. CFM92478
    Available amount: fair value mismatches
  20. CFM92480
    Available amount: conditions for fair value mismatches
  21. CFM92483
    Available amount: late interest mismatches
  22. CFM92485
    Available amount: DDS mismatches
  23. CFM92488
    Available amount: embedded derivatives
  24. CFM92490
    Available amount: debt restructuring mismatches
  25. CFM92492
    Available amount: employer asset-backed pension contribution mismatches