ERSM50000 - Securities with Artificially Depressed Value

Contents

  1. ERSM50010
    Introduction
  2. ERSM50015
    Definitions
  3. ERSM50020
    What is artificially depressed market value?
  4. ERSM50030
    Examples
  5. ERSM50100
    Charge on acquisition
  6. ERSM50150
    Exclusions for certain company shares
  7. ERSM50200
    Charge on restricted securities as from 7 May 2004
  8. ERSM50250
    Charge on restricted securities from 16 April 2003 to 6 May 2004
  9. ERSM50300
    Charge on pre-16 April 2003 conditional shares
  10. ERSM50400
    Consideration for entitlement to convert
  11. ERSM50410
    Charge on conversion
  12. ERSM50500
    Adjustment of consideration or benefit received