Rikvin Capital is a private finance company that falls under the term “Excluded Moneylender”. Under Section 2 of the Moneylenders Act, an excluded money lender is any person who: • Lends money solely to his employees as a benefit of employment • Lends money solely to Accredited Investors within the meaning of Section 4A of the Securities and Futures Act  • Lends money solely to ○ Corporations ○ Limited liability partnerships ○ Trustees or trustee-managers, as the case may be, of business trusts for the purpose of the business trusts ○ Trustees of real estate investment trusts for the purposes of the real estate investment trusts, or who carries on any combination of such activities or services Hence, in order for Rikvin Capital to be treated as “excluded moneylenders”, the company can only lend to Accredited Investors and Corporations.