shareholder loan

基本解释

Money used by a company, provided by its shareholder or by loan.
公司用的錢，它由股東或貸款提供。
This will enable the company to refinance its shareholder loan with TUI AG and fund acquisitions.
這將使得該公司可以清償曏TUI AG公司的股東貸款。
Another shareholder said: "If such a loan stock was offered to existing shareholders and as an open offer in the UK you would have your arm taken off."
另一名股東說：“如果這種債券在英國曏現有的股東公開發售，你們會數錢數到手軟的。”

Under these proposed regulations, in the event a related party loan is converted into a loan between the shareholder and the loss S corporation — for example, where the lending corporation distributes the receivable to the shareholder —then the transaction would create loan basis to the shareholder.
FORBES: The Top Ten Tax Cases Of 2012, #5: S Corporation Shareholders Get A Mulligan For Sloppy Tax Planning
One trick: An S corp shareholder who has agreed to guarantee a portion of a company s bank loan, though he may never have to pay out a dime, may still try to claim that theoretical indebtedness as a loss.
FORBES: The Shady Side To S Corps