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Appendix 11: Capital value of a restructure

Last updated 2 July 2023

Use Appendix 11 to find the numeric codes to state for the capital value of a restructure.

Use one of the following numeric codes to state the total of the dollar value of the restructure.

Total dollar value of restructure

Code

Range

1

$0 to less than $10 million

2

$10 million to less than $50 million

3

$50 million to less than $100 million

4

$100 million to less than $500 million

5

$500 million or greater

The dollar amounts or values asked for in this question are all based on your existing accounting records. For these transactions we ask you to make a reasonable determination of the value and we do not expect you to obtain a formal valuation for this purpose. Keep your working papers if you have made a reasonable determination.

Continue to: Appendix 12: Transaction types for which foreign exchange gain returned or loss deducted


QC72627