Note 2-35

(35) In some cases, however, parents waived debts at subsidiaries and immediately received debt waivers from banks or the like. Of the 33 sampled large enterprises that have received debt waivers from banks, four provided debt waivers to a total of six subsidiaries within one or two years after or before receiving debt waivers from banks. Therefore, debt waivers for leading medium-sized enterprises have included some that have been provided effectively by banks via large enterprises.