The temporary transfer of an asset, usually funds, from a lender who controls the funds to a borrower in return for payment usually in the form of interest. The asset must be returned either in one sum at the maturity of the loan or in periodic payments. Loan includes advance, discount, money paid for or on account of or on behalf of or at the request of any person, or the forbearance to require payment of money owing on any account whatsoever, and every agreement which is in substance or effect a loan of money, and also an agreement to secure the repayment of any such loan: Money Lenders Ordinance (Cap 163) s 2. See also Securitisation arrangement.
資產的暫時性移轉，一般是指基金，由掌管基金的貸款人移轉至借款人，通常以利率形式歸還。該項資產必須在貸款到期日一整筆款項清還或以定期付款形式繳付。貸款包括預支款項、貼現、為任何人支付或因任何人而支付或代任何人支付或應任何人的要求而支付的金錢、或不論因任何理由而作出的延期償付欠款，及實質上或效力上是貸款的各項協議，以及為確保任何該等貸款得以償還而達成的協議：《放債人條例》（第163章）第2條。另見 Securitisation arrangement。n.

• De facto government
• De facto officer
• De facto possession
• De facto recognition
• De facto relationship
• Defalcation
• Defamation
• Defamatory libel
• Defamatory matter
• Defamatory meaning
• Defamatory publication
• Defamatory statement
• Default
• Default clause
• Default fine
• Default judgment
• Default premium
• Default summons
• Defeasance
• Defeasible
• Defect
• Defect in formulation
• Defect in manufacture
• Defect in title
• Defective performance