It is an extension of credit will be deemed to be made to an insider if the proceeds are transferred to the insider or u

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It is an extension of credit will be deemed to be made to an insider if the proceeds are transferred to the insider or used for the insider"™s benefit. This rule does not apply if the credit is made on substantially the same terms and conditions as those made to a noninsider and if the proceeds are used in a bona fide transaction involving the acquisition of property, goods, or services from the insider. What is it?

A. Tangible economic benefit rule012 CFR 215.3(f)
B. Extension of credit-12 CFR 215.3
C. Lending restrictions
D. Intangible economic-benefit rule