Available amount, computation

Generally

Mismatches, correction of

Financial statements of worldwide group

Generally

Financing expenses amounts of company

Group treasury companies, exclusion

Financing income amounts of company

Group treasury companies, exclusion

Generally

Group treasury companies, exclusion

Loan relationships, exclusion for short-term loan relationships

Mismatches between tax treatment and accounting treatment

Generally

Late interest treated as not accruing until paid

Partnerships

Short-term loan relationships, exclusion for

Tax treatment

Worldwide group, ascertaining