A business borrower may also grant a guarantee right in all (or some) of its current and future assets through a general security agreement or loan. Another less common form of guarantee that can be received is the sale of shares to be securitized in trust or the guarantee of shares in a company. The different types of guarantees that may emerge and the rights they confer vary from one country to another.  A lender`s right of pledge must be enforced as a mortgage by a notarial deed at the same time as the loan agreement. The deed of sale, which also takes effect by means of a notarial deed, anticipates that the payment of the price of the property has been made in whole or in part with the funds lent. As a rule, security is also provided by all relevant movable real estate related to the acquisition or development. Federal Act No. 20 of 2016 on the Mortgage of Movable Assets for the Guarantee of a Debt (and its amendments, together with the “Deposit Act”) regulates the way in which guarantees are taken on certain categories of movable assets such as accounts, liabilities from supplies and services, equipment and tools, goods and raw materials and agricultural products. The Pledges Act provides that the security right in such movable property should be secured by a written security agreement or mortgage, and, unlike the previous position in the United Arab Emirates, it allows the taking of security on the property without proof of ownership and also allows the provision of security on future assets (including variable balance bank accounts). It is therefore possible to take guarantees on movable property which, to some extent, resembles a variable obligation or royalty under English law (provided that the requirements of the Deposit Act are met. .