Advice needed for investment for tier 1 entrepreneur visa

Can any one please clarify the point number 2 of this , thanks
The amount of money invested must not:
1) include the value of any residential accommodation, or
2) be a director’s loan, unless it is unsecured and is subordinated in favour of the thirdparty
creditors.

Does that mean the accounts of company which we file to hmrc and companies house ?
Direct cash investment
To make sure the money is used by the business, the applicant must provide the accounts
of that business for assessment. These accounts must show the investment in money made
directly by the applicant, in their own name.