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EW 11: What financial arrangements rules do not apply to
or “Exceptions to financial arrangement rules for certain income and interest types”
You could also call this:

“When you must spread income or expenses from financial arrangements over multiple years”

If you’re involved in a financial arrangement, you need to use a spreading method. This method helps you figure out how much income or expenditure you have from the arrangement each year. You’ll need to do this for every year that the arrangement lasts.

The spreading method also helps you assign the income or expenditure to the right year. You must use one of these methods unless section EW 13 says you don’t have to.

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Next up: EW 13: When use of spreading method not required

or “When you don't need to use spreading methods for financial arrangements”
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Part E Timing and quantifying rules
Financial arrangements rules

EW 12When use of spreading method required

  1. A party to a financial arrangement must use 1 of the spreading methods to calculate an amount of income or expenditure under the arrangement for each income year over the arrangement’s term, and to allocate it to the income year, unless section EW 13 applies.

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