The clients are concerned about the financial position of their own company. The company has a number of customers who are in default on payments, and it is struggling to meet its own liabilities. The clients think this will pass, and propose that the company borrow a substantial amount of money to tide it over during these tough times. You should note that this opens up the possibility of the directors suffering personal liability, so you should advise them on that, and on how they can avoid that liability through an external administration.