Despite falling sales, cider maker C&C's net profit margin is just on 20%. The best option for the board now is to find a buyer Spread betting is a form of financial gambling, and attracts people who believe they can second-guess markets. Business Plus reports on the growth of the business in Ireland Exchange Traded Funds are touted as a lower cost alternative to managed funds. Business Plus reports on the new range of ETFs now available through the Irish Stock Exchange Bond Funds Offer Safer Alternative; Quinn Life Launches Clean Energy Fund; GARS Fund Targets Cautious Investors The merger of Ireland's IAWS and Switzerland's Hiestand has created a value added baked goods giant called Aryzta. Business Plus examines the rationale behind the deal and growth prospects going forward Managed funds don't deliver the diversification necessary to maximise pension fund returns The government's attempt to bail out distressed builders in the Budget is unlikely to stop house prices tumbling through 2009 Secured Fund Avoids Stockmarket Woes; KBC Seeks Growth In Diversity; BlackRock Hoping To Tap Latin Potential Kingspan, Grafton Group and CRH share prices are all down 50% or more over the past year. Business Plus reports on what the brokers think of recovery prospects Rising food prices mean more farmers planting crops, which is good news for investors in Origin Enterprises Contracts for Difference (CFDs) are a useful mechanism to lock in the present value of a share holding Alder Makes Currency; Gains For Friends; Oil Price Drop Brings Buying Opp?; Guaranteed Bond Split Four Ways Greencore's market cap plummeted from €920m at the start of the year to just €300m in mid-July. Can new chief executive Patrick Coveney restore investor confidence? Pension Fund Values Decimated By Crash; Gold: Golden Light Amid Equity Gloom? Before he suddenly quit DCC, founder Jim Flavin signalled that he wanted to reshape the conglomerate. So what happens now? CRH Tumbles On American Blues: Blue chip building materials group CRH has suffered a savage de-rating despite delivering the goods in 2007 Anglo Irish Bank has a serious perception problem because of its exposure to property lending BCP Tracker Funds Attract The Punters; Standard Adds ETFs To Synergy Suite Paddy Power turned in an amazing performance in 2007 but the share price has been hit by concerns that earnings growth will slow. Plus: Davy Sees Radio Upside For UTV; Broker Shortlist Of Takeout Candidates; Ryanair Investors At The Mercy Of Oil Prices Investors who bought into the Smurfit Kappa flotation a year ago are down 50%. Business Plus reports on what's gone wrong Irish Life Targets Large Companies; Quintas Looks To Spain For Solar Energy Fund; Equity Market Falls Hammer Pension Funds; AIB Launches Asian Property Fund Many of the leading Irish shares have halved in value in the past seven months. They look cheap but beware the value trap. Business Plus assess the prospects for leading counters in the year ahead Why invest in Irish equities or ISEQ-weighted managed funds when the world is your oyster? Business Plus highlights some of the mega-gains that are being made in emerging markets funds. Also, Investment Strategies Exposed By Downturn BES investment facilitates income tax savings and pension planning. Business Plus explains how the combination of these two strands results in a very powerful tax planning mechanism Buying a leaseback holiday property in France is a fairly secure long-term property investment Self-invested retirement structures are the tax-efficient way of transforming surplus business cash into personal and family wealth Bloxham Gears Up For Megacaps Revival; Get Into Germany With JP Morgan Relief from stamp duty for first time buyers is a great benefit. But explains who qualifies for the tax break? Investors in CRH have enjoyed a stunning gain over the past year. Can the share price keep going up Exploration success has reaped instant gains for lucky investors in Tullow Oil Water is a scarce resource so investing in funds that track water-related companies could prove worthwhile An ethical investment fund can deliver good returns for investors who aren't willing to compromise for profit. Business Plus looks at Dolmen Securities Green Effects fund France's tax rebate scheme kicks you back 20% of the purchase price - so long as you agree to rent October 31 is the annual tax deadline for self-employed people who pay their tax by Self Assessment. To cut that tax bill, a pension payment makes a lot of sense. But which pension? Buying shares using Contracts For Difference (CFDs) is similar to using a mortgage to buy property New rules mean top earners will be no longer be able to fund for a pension based on two-thirds of the final remuneration Charlie McCreevy opened up a beautiful vista for retiring company owners. Brian Cowen isn't so generous That's what a husband and wife team who own a company can extract from their firm's kitty when they retire, thanks to CGT Retirement Relief Proprietary directors are in a league of their own when it comes to providing a nest egg for future years The sooner you start investing, the greater the rewards, while compounding can increase the overall returns Geared pension funds, made possible by Finance Act 2004, are proving very popular with proprietary directors, sole traders and partners. Here's how they work If you have an eye for picking shares and would like to take control of your pension plan, a self-directed pension fund could be for you Looking for a speculative resources punt in 2005? Then AIM-listed Circle Oil could be worth a punt Fund manager Kevin Lucey claims to have delivered returns of 30% to 60% per annum to his followers over the past five years. For E1,500 a year, you can buy into his stock selections