CFM92000 - Debt cap: intra-group short-term debt: contents

1. CFM92010

   Intra-group short-term debt: introduction
2. CFM92020

   Intra-group short-term debt: excluding finance expenses
3. CFM92030

   Intra-group short-term debt: corresponding exclusion of finance income
4. CFM92040

   Intra-group short-term debt: example of the effects of sections 319 and 320
5. CFM92050

   Intra-group short-term debt: what is a short-term finance arrangement?
6. CFM92060

   Intra-group short-term debt: loans and money debts with a fixed term
7. CFM92070

   Intra-group short-term debt: debts with no defined repayment date
8. CFM92080

   Intra-group short-term debt: example of practical application
9. CFM92090

   Intra-group short-term debt: revolving loan accounts
10. CFM92100

    Intra-group short-term debt: long-term aggregated loan relationships
11. CFM92110

    Intra-group short-term debt: finance arrangements with a long-term funding purpose
12. CFM92120

    Intra-group short-term debt: examples of long-term funding purpose
13. CFM92130

    Intra-group short-term debt: examples of arrangements without a long-term funding purpose
14. CFM92140

    Intra-group short-term debt: anti-avoidance rules