This InfoPAK (now known as ACC Guides) provides a high level overview of the lending mark, forms of security over assets, special purpose vehicles in secured lending, quasi-security, negative pledge, guarantees and loan agreements in Canada. It also covers creation and registration requirements for security interests; problem assets over which security is difficult to grant; risk areas for lenders; structuring the priority of debt; debt trading and transfer mechanisms; agent and trust concepts; enforcement of security interests and borrower insolvency; cross-border issues on loans; taxes and proposals for reform.