Sorry for interruption ,I would like to ask a question regarding company tax.As I know that form 2014 onwards ,any loan from a company to the director will be charged with a certain amount of interest which known as "deemed director loan " if not mistaken .Does anyone know that what is the interest rate to be used as calculation ? I read from the lhdn website stated that the interest rate charged is based on "average lending rate (ALR)" .Actually wat is means by average lending rate ? Thanks for help