Yes it's a loan but it's granted loan, read the document links and it refers to this right through it (the last doc I posted).
It's a loan at a very low cost, effective rate to allow the company to progress it's growth and become a successful business, however, there is nothing in any official documents I've read that refer to matching $ for $. I think that's just been said by one person on the chat at some point and dragged through conversations and carried forward as a belief
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