Yeah, that whole loan plot line was a bit of a macguffin really with no real purpose other than allowing Spud to claim to break the inevitable betrayal pattern and keep them pals.

However Spud obviously couldn't forge the loan repayments over to Veronica, so basically left Simon and Mark completely screwed at the end! I guess we were supposed to just watch Renton disappear into the distance dancing away and not think about it too much 😁

Simon was back at his pub at the end. Can't remember if they explicitly named Spuds book in the film, but Trainspotting would have made a good title...

I dont't think that they are screwed becauese in the real world the bank where the money was deposited would get sued and they would also receive some moral damages. By today standards i don't think you can withdraw that sum only by forging a signature.