2. As other receivables, the parent company does not need the original invoice, and the copy of the expense invoice helps the subsidiary to pay in advance, or the subsidiary directly writes the debit note.
Compared with the loan contract between natural persons, the loan contract of financial institutions has the following characteristics:
1, paid. Financial institutions issue loans with the intention of obtaining corresponding operating profits. Therefore, when the borrower obtains the loan provided by the financial institution, it should not only undertake the obligation to repay the principal on time, but also pay the interest to the lender as agreed. The obligation to pay interest is the consideration for the borrower to use the loan from a financial institution, so the loan contract from a financial institution is a paid contract. In this respect, this contract is different from the loan contract between natural persons: the latter is a free contract, and if the parties have not agreed or clearly agreed on the interest, it is regarded as no interest (Article 680, paragraph 2 of the Civil Code).
2. necessary. The loan contract of a financial institution shall be in written form, but not in other forms. If both parties dispute the existence of the contractual relationship, it is presumed that the contractual relationship is not established. If one party fulfills its main obligations and the other party accepts them, the contract is established. At this point, the contract is also different from the loan contract between natural persons. For a loan contract between natural persons, the parties may agree not to use a written form (paragraph 1 in the second half of Article 668 of the Civil Code).
3. Commitment. A loan contract of a financial institution shall be established after both parties to the contract reach an agreement through consultation. If it is established according to law, it will take effect as of the date of establishment. When there is no special agreement between the two parties, the establishment and effectiveness of the contract is not based on the delivery of the lender's loan, so the loan contract of a financial institution is a promise contract. The loan contract between natural persons is different, which is established when the lender provides the loan (Article 679 of the Civil Code).