銀行は取引先への貸付金を回収できなくなった。
The bank became unable to recover the loans it had made to its client.
子会社への貸付金は貸借対照表の資産の部に計上される。
Loans to subsidiaries are recorded on the asset side of the balance sheet.
市は中小企業向けの貸付金の返済期限を一年延長した。
The city extended the repayment deadline on its loans to small businesses by one year.