CG53401 - Securities: debts: what is a debt: secured debts
The debt may be described as 바카라 사이트˜secured바카라 사이트™ on an asset, or assets, of the borrower. This simply means that, if the borrower fails to pay, the lender has rights over the asset, or assets, put up as security for the debt. Mortgages on private houses, for example, are usually secured on the house itself. It does not matter, for capital gains purposes, whether a debt is a secured debt, or not. You should note, however, that a secured debt is not the same as 바카라 사이트˜the debt on a security바카라 사이트™.