Explanatory Notes for a Supreme Court ruling on the burden of proof required to prove the commercial nature of a company's actions, wherein the Court stated that even if a company makes a loan to a borrower on the basis of friendly feelings between the company's representative and the borrower, the monetary claim based on such loan by the company should be considered to be of a commercial nature (Supreme Court Judgment issued by the Second Petty Bench on February 22, 2008)