CFMUPDATE100707 - Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 07 July 2010 (see the update index for all updates).

Section	Details of update
CFM33180	New guidance on CTA09/S321A where a close company releases or writes off a loan to a participator.
CFM33200- CFM33202	Amended guidance on debt-equity swaps.
CFM33205	New guidance on debt-equity swaps and releases of relevant rights.
CFM35430 - CFM35470	Cross references added to new guidance on deemed releases of impaired debt on or after 14 October 2009 CFM35510+.
CFM35510 - CFM35570	New guidance on deemed releases of impaired debt on or after 14 October 2009.
CFM90410 - CFM90470	Guidance on debt cap and group accounts updated for new statutory references.