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foreign hey guys welcome to the treasury update podcast coffee break session the show where we cover foundational treasury topics and questions in about the same amount of time it takes you to drink your coffee this is your host Alexa cook joined today with Craig Jeffrey managing partner at strategic treasure welcome back Craig its good to be here again Alexa thanks for joining me so today were going to just jump right in and talk about intercompany loans so could you maybe start us off by covering what our intercompany loans yeah intercompany loans are loans between related companies or entities in a corporate hierarchy within a Corporation or a company are there any rules or any requirements that they need to have on these inner company loans yeah theres going to be some rules or requirements from a governance perspective within an organization but theres also some external regulations I know thats beyond the scope of this coffee break session but there would be rules to documen