But if the same banker who eagerly helps a manufacturer issue bonds takes little interest in that client's desire for an equipment loan, having both activities under a single corporate roof will be no more lucrative than having them in separate companies.

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Horse established a refund anticipation loan (RAL) account at a financial institution for that client that allowed him to issue a bank check prior to the refund being received from the IRS. Prior to transmitting the return to the Service, Horse increased the charitable contribution amount on the Schedule A without his clients knowledge in order to increase the refund received from the Service.

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Rather than stepping in to guarantee the share issue, the company has reportedly offered to lend money to Kvaerner, using a financial vehicle called a convertible loan.

BBC: Kvaerner's banks offer life-line