-- The executor's account -- Estate duty -- Examples of executor's accounts -- Income tax and capital

-- Memorandum of incorporation -- Capital -- Shareholders, organs and officers -- Groups, reconstruction and

accounting -- Financial instruments -- Share capital -- Earnings per share -- Fair value measurement

-- Capital allowances and recoupments -- Individuals -- Fringe benefits -- Retirement benefits and the rating

-- Corporate finance -- Corporate capital -- Capacity and representation -- Corporate governance : shareholders

. Cost of capital -- 12. Capital structure -- Part 4. Dividends. 13. Dividend policy -- Part 5. Working-capital

-- Hedging with forward exchange contracts -- Financial instruments -- Share capital -- Earnings per share

-- Farmers -- Retirement benefits -- Fringe benefits -- Employees' tax and provisional tax -- Capital gains

-residents -- Capital gains tax -- Sections 24, 24C, 24D, 24I and 24J -- Trading stock -- Other classes of taxpayers

severance benefits -- Companies -- Farmers -- Fringe benefits -- Non-residents -- Capital gains tax

assets / Jan Venter -- Capital gains tax / Annelize Oosthuizen assisted by Alta Koekemoer -- Partnerships

/ Karina Coetzee -- Donations tax / Jan Venter -- Estate duty / Jan Venter -- Capital gains tax for