The term of the loan guarantee to the bank RBS expires on 1 April this year.

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One trick: An S corp shareholder who has agreed to guarantee a portion of a company s bank loan, though he may never have to pay out a dime, may still try to claim that theoretical indebtedness as a loss.

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To offset any default, 5 percent of the loan is deposited at a bank as a guarantee, and a solidarity group of five to eight households is formed to share responsibility for the member's loan repayments.

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Critics worry that the Bank will lose its leverage to enforce corporate and social reform, because a guarantee loses it the option of stopping loan disbursement.

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