Insurance Company Property Funds

Description

CIMA Financial Planning Mind Map on Insurance Company Property Funds, created by Katerina Kritikos on 06/05/2022.
Katerina Kritikos
Mind Map by Katerina Kritikos, updated more than 1 year ago
Katerina Kritikos
Created by Katerina Kritikos over 2 years ago
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Resource summary

Insurance Company Property Funds
  1. Direct holdings of commercial property.
    1. Value of units is directly linked to value of property assets and established by regular valuations.
      1. Funds cannot borrow money.
        1. Liquidity is significantly higher than direct property but dealing can be suspended during difficult market conditions.
          1. Income and gains are subject to corporation tax by the fund.
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