INTM517000 - Thin capitalisation: practical guidance: measuring debt - contents

1. INTM517010

   Debt-based ratios (gearing or leverage)
2. INTM517020

   What is debt?
3. INTM517030

   What is equity?
4. INTM517040

   What is an acceptable arm's length standard?
5. INTM517050

   The UK borrowing unit
6. INTM517060

   How the nature of the commercial activity influences the level of debt
7. INTM517070

   Private Finance Initiative (PFI) companies
8. INTM517080

   Groups/companies in expansion mode
9. INTM517090

   Groups/companies in acquisition mode
10. INTM517100

    Groups with mixed activities
11. INTM517110

    Example: the components of a debt: equity ratio calculation
12. INTM517120

    Adjusting debt calculations: netting off of debt
13. INTM517130

    Adjusting debt calculations: netting off of cash