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: ‘exactly tracking’ CFDs: examples
12. CFM55310

    Holders of convertible or share-linked securities: tax treatment of share-linked securities: example