## {#IDAOZDPE}

CTA09/S311 and S312

Before 6 December 2010

CFM33120CFM33122 explains that for periods beginning before 6 December 2010, CTA09/S311 and S312 override accounting derecognition where certain specific conditions are met. In such cases, the loan relationships rules require the company to bring credits and debits into account on the assumption that the loan relationship has been fully recognised.

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