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