CFM41000 - Deemed loan relationships: money debts: contents

1. CFM41010

   Deemed loan relationships: money debts: overview
2. CFM41020

   Deemed loan relationships: money debts other than discounts
3. CFM41030

   Deemed loan relationships: money debts other than discounts: trade debts: impairment
4. CFM41040

   Deemed loan relationships: money debts other than discounts: trade debts: restrictions on write-down
5. CFM41050

   Deemed loan relationships: money debts other than discounts: trade debts: use of fair value accounting
6. CFM41060

   Deemed loan relationships: trade debts: debt releases
7. CFM41070

   Deemed loan relationships: trade debts: releases where debtor and creditor are connected
8. CFM41080

   Deemed loan relationships: trade debts: releases between unconnected companies
9. CFM41090

   Deemed loan relationships: money debts other than discounts: related transactions for the disposal of interest rights
10. CFM41100

    Deemed loan relationships: money debts: discounts
11. CFM41110

    Deemed loan relationships: money debts: discounts: tax consequences within loan relationships
12. CFM41120

    Deemed loan relationships: money debts: extended definition includes foreign exchange differences
13. CFM41130

    Deemed loan relationships: money debts: certain foreign exchange differences are excluded