CFM90600 - Debt Cap: gateway test: contents

  1. CFM90610
    Gateway test: introduction
  2. CFM90615
    Gateway test: CTSA returns
  3. CFM90620
    Gateway test: test based around period of account of the worldwide group
  4. CFM90630
    Gateway test: UK net debt derived from financial statements of group companies
  5. CFM90640
    Gateway test: UK permanent establishments
  6. CFM90650
    Gateway test: group companies with different accounting periods to that of the worldwide group
  7. CFM90655
    Gateway test: the accounting periods of companies joining or leaving a group
  8. CFM90660
    Gateway test: worldwide gross debt derived from group consolidated financial statements
  9. CFM90670
    Gateway test: group does not prepare consolidated financial statements
  10. CFM90680
    Gateway test: calculation of UK net debt
  11. CFM90690
    Gateway test: de minimis limit
  12. CFM90700
    Gateway test: calculation of worldwide gross debt
  13. CFM90710
    Gateway test: definition of relevant liabilities - short and long term borrowing
  14. CFM90715
    Gateway test: definition of relevant liabilities - UK permanent establishments
  15. CFM90718
    Gateway test: definition of relevant liabilities - finance leases and 鈥榪uasi loans鈥�
  16. CFM90720
    Gateway test: definition of relevant assets
  17. CFM90730
    Gateway test: calculation of gateway test using presentation currency of the group
  18. CFM90740
    Gateway test: application of the gateway test: examples