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  • Item 13

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    At this item show whether, during the year of income, accumulated profits, accumulated losses, paid-up capital or other assets or reserves have been transferred from any of your unlisted country CFCs or CFTs to a related entity in a listed country.

    For the purpose of this item, transfer includes sale, acquisition, gift, deed of assignment, declaration of trust or otherwise, with or without consideration (monetary or non-monetary).

    Examples of the type of transfers covered include:

    • disposing of an asset to a related entity in a listed country, other than trading stock disposed of in the normal course of business
    • waiving a debt owed by a related entity in a listed country
    • making a loan to a related entity in a listed country
    • acquiring a share, a right to acquire a share, or an option to acquire a share in a related entity in a listed country
    • making a payment in respect of a call on a share in a related entity in a listed country.

    At S, T, U and V write either Y for yes or N for no in respect of each specified kind of transferred asset.

    Last modified: 28 Sep 2012QC 24214