BUSINESS TAX THEORY

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CD RISKS

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RISK 3

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Virtually risk free, government backed

High risk investment in short term due to fluctuating values

Generally low risk

Early withdrawal results in high penalties

Can incur high penalties if withdraw early or often

Prices of shares fluctuate and could become worthless if Company fails

No guarantees of rent

Risk varies and can't be predicted

If Company fails could lose investment

Don't pay interest and return is low

Unsecured

Economy has big impact on property and land