[CFM92415] Debt cap: the available amount: finance expenses included in the available amount
This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.
What financing expenses are included in the available amount
TIOPA10/S332(1) (a)-(f) sets out the amounts that are included within the available amount. The available amount is calculated by totalling the amounts disclosed in the financial statements of the worldwide group for the period. This will be the sum of the disclosed amounts in respect of: