| 關 鍵 詞： |
關係企業；金融機構；銀行；信託投資公司；信用合作社；發起人；董事；清算人；監察人；股東 |
| 中文摘要： |
This article will deal with lending by banks, trust and investment companies and credit cooperatives("financial institutions") to related persons. Recently, financial institutions have been prohibited from extending unsecured credit to responsible persons or employees. In this regard, financial institutions have been distinguished from companies which are not permitted to make loans, whether secured or not, to their shareholders or any other individuals. In addition, secured loans by financial institutions are now also subject to restrictions. A financial institution may not make secured loans to responsible persons, employees, and those referred to related persons on terms more favorable thart those cffered to other persons. Thirdly, a person having a special relation to a responsible person or lending officer and the other lending restrictions may be circumvented by interposing a third person unrelated to both the financial institution and its borrower. Finally,it is suggested that penalties for breach of the lending regulations should distinguish between fraudulent and non-fraudulent breach. A heavy fine and prison term should attach to the former; a lighter fine without imprisonment attach to the latter.
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