ERSMUPDATE051215 - Employment Related Securities Manual: recent changes
Below are details of the amendments that were published on 15 December 2005 (see the update index for all updates).
| Section | Title and details of update |
| ERSM50000 | Securities with Artificially Depressed Market Value |
| ERSM60000 | Securities with Artificially Enhanced Market Value |
| ERSM70000 | Securities acquired for less than Market Value |
| ERSM80000 | Securities disposed of for more than Marker Value |
| ERSM100000 | University Spin-outs |
| ERSM220000 | Valuation issues |