To summarize - CIG is leveraging the UK tax credit it knows is coming by borrowing that amount up front from Coutts & Co and then using the tax credit when they receive it to pay back the loan. They want that money in GBP now so that they can use it to pay their developers in the UK while also avoiding the current uncertainty in the currency markets. They believe the interest paid on the loan is less than the money they would lose on currency transactions. Most of CIG's developers are located in the UK (a little over half) but most of their sales are done in other currencies.
这是官方权威解释。