temporary loans
2.In readjusting the supplies of seed and various grain, we should not do this by using our grain reserves to relieve the poor or by compelling landlords and rich peasants to take out grain for the same purpose. Instead we should encourage mutual aid, such as extending interest-free loans or loans at low interest rates, have the government extend grain loans for production or as temporary relief for the poor by taking out a portion of the grain that was confiscated or levied. 
3.As for specifically borrowed loans for the acquisition and construction or production of assets eligible for capitalization, the to-be-capitalized amount of interests shall be determined in light of the actual cost incurred of the specially borrowed loan at the present period minus the income of interests earned on the unused borrowing loans as a deposit in the bank or as a temporary investment.
