CTM81115 - Groups & consortia: groups - entitlement to profits or assets available for distribution: option arrangements - Board's policy
CTA10/PART5/Ch6
The Board바카라 사이트™s policy on the interpretation of 바카라 사이트˜arrangements바카라 사이트™ and 바카라 사이트˜option arrangements바카라 사이트™ is set out in SP3/93 and ESCC10.
For further guidance see CTM80205.