Legal basis: Article 115th of the Company Law of People's Republic of China (PRC). The company may not provide loans to directors, supervisors and senior managers directly or through subsidiaries.
Provisions of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases
Article 1 The term "private lending" as mentioned in these Provisions refers to the financing behavior between natural persons, legal persons and unincorporated organizations. These provisions shall not apply to financial institutions and their branches engaged in loan business established with the approval of the financial supervision department, as well as disputes arising from loans and other related financial businesses.
Article 9 A loan contract between natural persons may be deemed to be established under any of the following circumstances: (1) If the loan is paid in cash, it shall start when the borrower receives the loan; (2) If the payment is made by bank transfer or online electronic remittance, it shall be counted from the time when the funds reach the borrower's account; (3) If the bill is delivered, it shall be from the date when the borrower obtains the bill right according to law; (4) When the lender authorizes the borrower to control a specific fund account, the borrower obtains actual control over the account; (5) The lender provides the loan in other ways agreed with the borrower and actually performs it.
Article 679 of the Civil Law of People's Republic of China (PRC) stipulates that a loan contract between natural persons shall be established when the lender provides the loan.