COLL S5.14 Allocation of payments

If, in accordance with COLL, any income expense payments may be treated as a capital expense:

(a) that fact;
(b) the operator's policy for treating any income expense as a capital expense; and
(c) a statement that this policy may result in capital erosion or constrain capital growth.
Inserted by QFCRA RM/2016-1 (as from 19th September 2016)