The aggregate amount of a savings bank's or savings and loan association's investments in the stock, capital notes and debentures of its service corporations, together with the aggregate amount of loans to such service corporations, shall not exceed 10 percent of the assets of such savings bank or savings and loan association. This limitation shall not apply to loans made to service corporations whose activities are limited to those specified in section 85.2(b)(1) of this Part. For the purposes of this section, a loan shall include any loan or advance made directly or indirectly to a service corporation (excluding accounts payable incurred in the ordinary course of business and paid within 60 days) and guarantees, standby letters of credit or take-out commitments issued to or for the account of its service corporations or their subsidiaries. For example, a loan to a joint venture or other entity in which a service corporation has a direct or indirect equity interest shall be deemed to be a loan to a service corporation for the purposes of this section.