Refers to two separate places two multinational companies, with subsidiaries in each other's countries, due to the needs of the local currency, a subsidiary of one another, but limited foreign exchange, decrees and other controls, it is difficult to obtain local currency, then through the other side of the parent company loans to each other, what they need, obtain local funds can avoid obstacles. The same maturity date of two loans, and the interest was paid on schedule, when the expiration of their original repayment amount borrowed, but companies must be careful to avoid the risk of foreign exchange positions presented.