Very good point that is seen. Since many of us and I include myself never put the funds through the company bank account, in-fact I don't have a company bank account.
The funds are a loan, and thus no requirement of a bank account - just requires a notary confirm funds given on loan. Again needs a professional.
That link appears valid, could come back to bite a few, as ever the law is there to make a buck, or in this case leva. If you give money away, its a gift and without paperwork that gift must be taxable "income", revenue service views that as profit.
All of this shall correct next month when I visit BG.