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 ‘quasi loans’
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