With regard to the provisions of the preceding paragraph, if a loan that exceeds the limits prescribed in Article 37 of the Credit Cooperatives Act to which Article 33 of the Banking Act applies mutatis mutandis is to be extended or written off (including cases where a stakeholder acts as the loan guarantor or provides the collateral), such decision requires the consent of at least three-fourths of directors present in a board meeting attended by at least two-thirds of all directors as well as the consent of all supervisors.