certificate of debt

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While a formal note is evidence that a shareholder distribution is a loan, the lack of such a note or certificate of debt is not a determinative factor.
A certificate of debt dating from 1562 has been found in a regional archive in Germany, and should it still be valid, the hamlet of Mittenwalde could become one of the richest towns in the world, (http://www.
A certificate of debt, found in a regional archive, attests that Mittenwalde lent Berlin 400 guilders on May 28 1562, to be repaid with six percent interest per year.

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