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An introduction to thin capitalisation and its impact
INTRO
Intro (2:41)
TYPE OF FINANCING - INTERNAL AND EXTERNAL SOURCES
Type of Financing - Internal and External sources (18:02)
IMPLICATIONS OF REVENUE STREAMS FROM SOURCES OF FINANCE FOR THE BUSINESS
Implications of revenue streams from sources of finance for the business (6:07)
IMPLICATIONS OF REVENUE STREAMS FROM SOURCES OF FINANCE FOR THE FINANCIER
Implications of revenue streams from sources of finance for the Financier (3:43)
WHAT IS THIN CAPITALISATION?
Impact of thin capitalisation - Illustration 1 Question (1:31)
Impact of thin capitalisation - Illustration 1 Answer (6:19)
Impact of Thin Capitalisation - Illustration 2 Question (1:18)
Impact of Thin Capitalisation - Illustration 2 Answer (6:14)
Impact of Thin Capitalisation - Illustration 3 Question (1:17)
Impact of Thin Capitalisation - Illustration 3 Answer (13:36)
What is thin capitalisation? (8:05)
DIFFERENT KINDS OF THIN CAPITALISATION RULES
Different kinds of Thin Capitalisation rules (3:16)
ARM'S LENGTH APPROACH
Arm's Length Approach (13:37)
DEBT LIMITATION APPROACH
Debt Limitation Approach (2:30)
Debt Limitation Approach - Illustration 1 Question (5:59)
Debt Limitation Approach - Illustration 1 Answer (1:48)
Debt Limitation Approach - Illustration 2 Question (1:33)
Debt Limitation Approach - Illustration 2 Answer (1:20)
INTEREST LIMITATION APPROACH
Interest Limitation Approach (3:40)
Interest Limitation Approach - Illustration 1 Question (0:44)
Interest Limitation Approach - Illustration 1 Answer (6:54)
Interest Limitation Approach - Illustration 2 Question (0:41)
Interest Limitation Approach - Illustration 2 Answer (4:35)
MIXTURE OF DEBT AND EQUITY
Mixture of Debt and Equity (2:21)
Outro (0:53)
Impact of Thin Capitalisation - Illustration 2 Answer
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