{"url_path":"/sec/elre/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 Certain Relationships and Related Transactions, and Director Independence**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1438461/0001640334-26-001178-index.html","accession_number":"0001640334-26-001178","cik":"0001438461","ticker":"ELRE","issuer_name":"Yinfu Gold Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1438461/0001640334-26-001178-index.html","primary_entity_key":"0001438461","primary_entity_name":"Yinfu Gold Corp."},"word_count":144,"has_tables":true,"body_markdown":"**Item 13. Certain Relationships and Related Transactions, and Director Independence**\n\n \n\n**Security Ownership of Certain Beneficial Owners and Management**\n\n \n\nNot applicable.\n\n \n\n**Shareholder loan**\n\n   \n\nThe two loans from Ms. Wu Fengqun, the former major shareholder of the Company, are $164,687 in total, which consists of loan in the amount of $120,741 (RMB834,673), annual fixed interest of $100; and loan in the amount of $43,946 (HKD344,345), annual fixed interest of $50. These two loans were extended to mature on March 31, 2027 without interest.\n\n \n\nShort-term loan of $103,054 (RMB712,400) refers to the loan from Ms. Huang Jing, a shareholder of the Company . The loan matures on March 31, 2027 without interest.\n\n \n\n**Director Independence**\n\n \n\nOur Board of Directors has determined that it does not have a member that is “independent” as the term is used in Item 7(d) (3) (iv) of Schedule 14A under the Exchange Act."}