Inter-corporate loans and investments restricted by statutory limits; excess needs special resolution and board plus financial institution approval. Companies must limit investments to two layers of investment companies except in limited circumstances; loans, guarantees, securities acquisitions are subject to statutory limits and require special resolution if exceeded. Such transactions must be sanctioned by a board resolution with unanimous consent of directors present and, if a term loan from a public financial institution is outstanding, prior approval of that institution unless aggregate limits are met and no default exists. Companies must disclose particulars in financial statements, maintain a register open to member inspection, comply with interest floor and default restrictions, and observe specified exemptions and penalties.