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Acceptable Recipients of Company Loans



A company may extend loans only to companies or business firms (Paragraph 1, Article 15 of the Company Act). According to a ruling issued by the Ministry of Economic Affairs on March 25, 2010, the term "companies" refers to entities that are organized, registered and incorporated in accordance with Article 1 of the Company Act. The term "business firms" refers to entities that are established in accordance with Article 3 of the Business Registration Act.

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