BUSINESS TAX THEORY

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CD RISKS

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RISK 1

RISK 2

RISK 3

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Risk varies and can't be predicted

Can incur high penalties if withdraw early or often

Generally low risk

High risk investment in short term due to fluctuating values

Economy has big impact on property and land

Prices of shares fluctuate and could become worthless if Company fails

No guarantees of rent

Virtually risk free, government backed

Early withdrawal results in high penalties

Don't pay interest and return is low

Unsecured

If Company fails could lose investment