BUSINESS TAX THEORY

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CD RISKS

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RISK 1

RISK 2

RISK 3

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Unsecured

No guarantees of rent

Prices of shares fluctuate and could become worthless if Company fails

Don't pay interest and return is low

Early withdrawal results in high penalties

Generally low risk

If Company fails could lose investment

Can incur high penalties if withdraw early or often

Risk varies and can't be predicted

Economy has big impact on property and land

Virtually risk free, government backed

High risk investment in short term due to fluctuating values