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Giraffes, for example, are certainly not Luxembourg companies. Nor, to bring it a little closer to home, are ''Moules Frites''. Nor tapioca.  
Giraffes, for example, are certainly not Luxembourg companies. Nor, to bring it a little closer to home, are ''Moules Frites''. Nor tapioca.  


None of these things are like companies in any way. We feel their very non-“companyness”, when compared to things that the learned author has in contemplation, helps a novice reader construct the sorts of categories that companies do and do not fall into. They promise helpful, practical advice on how to go about one’s day, should you come across something that might or might not be a legal fiction. ''Do not make sago-pudding out of a [[SICAV]],'' for example. ''Do not try to close-out a giraffe''.  
None of these things are like companies in any way. We feel their very non-“companyness”, when compared to things that the learned author has in contemplation, helps a novice reader construct the sorts of categories that companies do and do not fall into. They promise helpful, practical advice on how to go about one’s day, should you come across something that might or might not be a legal fiction. ''Do not make sago-pudding out of a [[SICAV]],'' for example. ''Do not try to close-out a [[Pantomime dromedary|dromedary]]''.  


These, we submit, are much better, distinctions, conducive to a frustration-free working day, whether it is primarily concerned with tapioca or credit risk management.
These, we submit, are much better, distinctions, conducive to a frustration-free working day, whether it is primarily concerned with tapioca or credit risk management.