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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Debt cap: available amount: contents

Overview of available amount guidance

  1. CFM92405
    Debt cap: the available amount: introduction
  2. CFM92410
    Debt cap: the available amount: definition of the available amount
  3. CFM92415
    Debt cap: the available amount: finance expenses included in the available amount
  4. CFM92420
    Debt Cap: the available amount: amortising discount and premium
  5. CFM92425
    Debt cap: the available amount: debt linked to an index
  6. CFM92430
    Debt cap: the available amount: ancillary and financing expenses
  7. CFM92435
    Debt cap: the available amount: alternative finance arrangements
  8. CFM92440
    Debt cap: the available amount: capitalised finance expenses in the consolidated financial statements
  9. CFM92445
    Debt cap: the available amount: dividends treated as borrowing costs for accounting purposes
  10. CFM92450
    Debt Cap: the available amount: exclusions from the available amount - oil
  11. CFM92453
    Debt Cap: the available amount: exclusions from the available amount - shipping
  12. CFM92455
    Debt Cap: the available amount: exclusions from the available amount - property income
  13. CFM92460
    Debt cap: the available amount: the available amount regulations
  14. CFM92465
    Debt Cap: the available amount: regulations on money debt and manufactured payments
  15. CFM92470
    Debt Cap: the available amount: regulations on repos and quasi repos
  16. CFM92475
    Debt Cap: the available Amount: the mismatch regulations
  17. CFM92478
    Debt Cap: the available amount: fair value mismatches
  18. CFM92480
    Debt Cap: the available amount: conditions for fair value mismatches
  19. CFM92483
    Debt Cap: the available amount: late interest mismatches
  20. CFM92485
    Debt Cap: the available amount: DDS mismatches
  21. CFM92488
    Debt Cap: the available amount: embedded derivatives
  22. CFM92490
    Debt Cap: the available amount: debt restructuring mismatches