The most common avenue of raising capital is through debt financing and the traditional method of debt financing adopted by firms is bank borrowing e.g. overdraft facilities or property mortgage. In a healthy property market condition and lower interest rate, property mortgage could be cheaper and the amount of debt could be higher. However, interest rate and property market usually move in parallel direction, thus property value may appreciated in values but the cost of fund

It was announced by the Prime Minister Datuk Seri Abdullah Ahmad Badawi in his Budget Speech on 7th September 2007 recently that corporate tax would be further reduced to 25% for 2009 from 28% in 2006, 27% in 2007 and 26% in 2008. The purpose of this exercise was to enhance the country’s economic competitiveness and to spur the growth of private investments. In addition, the government would implement a single-tier tax system, effective from year of assessment 2008 in which c