{"version":"1.0","provider_name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","provider_url":"https:\/\/practical.nl\/en\/","author_name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","author_url":"https:\/\/practical.nl\/en\/","title":"Fiscale implicaties van afgewaardeerde leningen in bedrijfsfinanci\u00ebn - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"FMSL1s2Fs9\"><a href=\"https:\/\/practical.nl\/en\/fiscale-implicaties-van-afgewaardeerde-leningen-in-bedrijfsfinancien\/\">Fiscale implicaties van afgewaardeerde leningen in bedrijfsfinanci\u00ebn<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/practical.nl\/en\/fiscale-implicaties-van-afgewaardeerde-leningen-in-bedrijfsfinancien\/embed\/#?secret=FMSL1s2Fs9\" width=\"600\" height=\"338\" title=\"&#8220;Fiscale implicaties van afgewaardeerde leningen in bedrijfsfinanci\u00ebn&#8221; &#8212; Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" data-secret=\"FMSL1s2Fs9\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/practical.nl\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/06\/cce4b8e6-338e-4ddc-bcdf-ab423a41df9d.jpg","thumbnail_width":800,"thumbnail_height":532,"description":"Een bv verstrekte in 2017 een achtergestelde lening aan een dochtermaatschappij, die zich midden in een financi\u00eble crisis bevond. De bv heeft de lening later in hetzelfde jaar afgewaardeerd toen duidelijk werd dat terugbetaling onwaarschijnlijk was."}