ERSM60000 - Securities with artificially enhanced value: contents

Chapter 3B charge from 16 April 2003

1. ERSM60010

   Introduction
2. ERSM60015

   Definitions
3. ERSM60020

   What is artificially enhanced market value?
4. ERSM60030

   Examples of avoidance schemes
5. ERSM60100

   Charge on non-commercial increases
6. ERSM60110

   Example: enhancement of unrestricted shares
7. ERSM60120

   Modification of charge on restricted securities
8. ERSM60130

   Example: enhancement of restricted shares
9. ERSM60140

   Effect of artificial increases before acquisition
10. ERSM60200

    Shares under approved plans & schemes
11. ERSM60300

    Securities with Artificially Enhanced Value

Dependent subsidiary pre-16 April 2003

1. ERSM61000

   Introduction
2. ERSM61010

   Reason for special charge
3. ERSM61020

   Meaning of dependent subsidiary
4. ERSM61030

   Company’s business during period of account
5. ERSM61040

   Certificate from the company
6. ERSM61050

   Action of receipt of certificate
7. ERSM61060

   Charge
8. ERSM61070

   Examples of computations for dependent subsidiary