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[…]than absolute (e.g. a security interest). In this article, we explore the distinction between the form and substance in the characterisation of finance agreements. What is Recharacterisation? At the outset, it is necessary to clarify that the process of recharacterisation is distinguished from that of interpretation or construction. The latter is concerned with ascertaining the meaning of words and language so as to determine their application to a set of facts whereas the former seeks to identify the legal category of a transaction in order to determine its legal effects. This article focuses on a situation where the parties to […]