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