EGL61000 - Attribution rules for joint ventures and group companies with minority investors: joint ventures: contents

1. EGL61100

   Attribution of receipts to participants
2. EGL61200

   Teatment of joint venture generation supplied to participants
3. EGL61300

   Treatment of joint venture generation supplied to participants: extended example
4. EGL61400

   Participants realising amounts relating to joint venture generation
5. EGL61500

   Additional examples for surrenders in respect of qualifying joint ventures