Part 7 “Financing expense amount” and “financing income amount”

1. The financing expense amounts of a company
2. The financing income amounts of a company
3. Interpretation of paragraphs 54 and 55
4. Group treasury companies
5. Real estate investment trusts
6. Companies engaged in oil extraction activities
7. Intra-group short-term finance: financing expense
8. Intra-group short-term finance: financing income
9. Short-term loan relationships
10. Stranded deficits in non-trading loan relationships: financing expense
11. Stranded deficits in non-trading loan relationships: financing income
12. Stranded management expenses in non-trading loan relationships: financing expense
13. Stranded management expenses in non-trading loan relationships: financing income
14. Charities
15. Educational and public bodies
16. Interpretation of paragraphs 57 to 68