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This is mortgage finance made available to an employee of a company or institution that has invested in the building society. The money in the investment account will be used to provide mortgages to the employees of the investing company or institution. The individual beneficiaries will however be required to meet the lending requirements of the building society. The beneficiaries will be able to enjoy agreed below market interest rates whilst the company or institution will be earning interest on its investment as well. The interest rates are negotiable and they vary from one arrangement to the other.