CFM63300 - Foreign exchange: matching: anti-avoidance: FA2010: risk transfer schemes: Contents

  1. CFM63310
    Risk transfer schemes: introduction
  2. CFM63320
    Risk transfer schemes: example
  3. CFM63330
    Risk transfer schemes: summary
  4. CFM63340
    Risk transfer schemes: meaning of ‘risk transfer scheme’: condition 1
  5. CFM63350
    Risk transfer schemes: meaning of ‘risk transfer scheme’: conditions 2 and 3
  6. CFM63360
    Risk transfer schemes: scheme losses and scheme profits
  7. CFM63370
    Risk transfer schemes: calculating the ring-fenced losses
  8. CFM63380
    Risk transfer schemes: calculating the relevant scheme profits
  9. CFM63390
    Risk transfer schemes: the losses pool
  10. CFM63400
    Risk transfer schemes: the profits pool
  11. CFM63410
    Risk transfer schemes: utilising ring-fenced scheme losses: same period
  12. CFM63420
    Risk transfer schemes: utilising ring-fenced scheme losses: subsequent periods
  13. CFM63430
    Risk transfer schemes: ‘economic’ profits and losses
  14. CFM63440
    Risk transfer schemes: the group