CFM55200 - Derivative contracts: holders of convertible or share-linked securities: contents

Table of contents

  1. CFM55210
    Holders of convertible or share-linked securities: convertible securities: introduction
  2. CFM55215
    Holders of convertible or share-linked securities: convertible securities: accounting treatment
  3. CFM55220
    Holders of convertible or share-linked securities: conditions for CTA09/S645 to apply
  4. CFM55230
    Holders of convertible or share-linked securities: tax consequences where CTA09/S645 applies
  5. CFM55240
    Holders of convertible or share-linked securities: pre 1 January 2005 convertibles
  6. CFM55250
    Holders of convertible or share-linked securities: convertibles where CTA09/S645 does not apply
  7. CFM55260
    Holders of convertible or share-linked securities: embedded derivatives which are options: example
  8. CFM55270
    Holders of convertible or share-linked securities: conversion of security: example
  9. CFM55280
    Holders of convertible or share-linked securities: events treated as disposal of security: examples
  10. CFM55290
    Holders of convertible or share-linked securities: share-linked securities
  11. CFM55300
    Holders of convertible or share-linked securities: 鈥榚xactly tracking鈥� CFDs: examples
  12. CFM55310
    Holders of convertible or share-linked securities: tax treatment of share-linked securities: example