Banks lend money to affiliated enterprises, and then repay the loans to offset and merge. According to the query of relevant information and the requirements of financial accounting system, the bank will repay the loan after lending to the affiliated enterprises, and the loan items and repayment items need to be offset, so that the merger can be realized.
What do you mean by the person involved in the loan?
Related parties refer to:
(1) Directors, supervisors, managers, credit business personnel and their near relatives of commercial banks;
(2) Companies, enterprises and other economic organizations in which the personnel listed in the preceding paragraph invest or hold senior management positions.
Banking laws in many countries restrict banks from granting loans to related parties. Although the definitions of related parties are different in banking laws of different countries, they generally refer to people who have a special close relationship with banks.
Extended data:
The scope of related parties defined in this article is:
1. Directors, supervisors, managers, credit business personnel and their close relatives of commercial banks. The "close relatives" here include my immediate blood relatives, spouses, brothers and sisters within three generations;
2. Companies, enterprises and other economic organizations in which the personnel listed in the preceding paragraph invest or hold senior management positions.
Restrictions:
1. Commercial banks may not issue credit loans to related parties;
2. The conditions for granting secured loans to related parties shall not be superior to those for similar loans of other borrowers.
In other words, commercial banks should always provide loans to related parties in the form of secured loans, and the conditions for granting loans to related parties cannot be more favorable than those of other borrowers.