When It Comes to Beer, Americans Prefer This Brand Above All Others. With more than 40,000 beers to choose from around the world, Americans tend to be most loyal to this brand of beer. Mar 14, 2015 at 11:41AM.
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Shareholder loan is a debt-like form of financing provided by shareholders. Usually, it is the most junior debt in the company's debt portfolio, and since this loan belongs to shareholders it should be treated as equity. Maturity of shareholder loans is long with low or deferred interest payments. Sometimes, shareholder loan is confused with the inverse, a loan from a company that is extended to its shareholders.