A common problem for businesses has been determining relationships based on loan capital at Point d, Clause 2, Article 5 of Decree No. 132. This includes cases where banks lend to businesses. Accordingly, determining a bank as an affiliated party causes the enterprise to be considered affiliated with an “independent party”, which is the bank, and is subject to a ceiling on loan interest expenses, causing a significant impact on business operations. It is therefore necessary to have solutions to strictly control and amend specialized regulations.