"an Direktoren gewährte Darlehen" wäre richtig, stünde hier "Directors' *loan* accounts", das steht hier aber nicht.

In der Broschüre eines Abschlussprüfers (siehe Link unten) heißt es:

>>The directors current account (DCA) (also known as simply directors account) is a notional balance
between a company and its directors. It is not a real bank account, and is not represented by real
monies. It records:
- Monies drawn by the director, on account of salary, dividends, expenses, etc (if not attributed
to salary/dividend at the time of drawing)
- Other drawings by the director – eg personal bills paid by the company.
- Net amounts of salary and dividend due.
- Expense re-imbursements due<<