Just as an aside to the OP, no congregation had a loan forgiven.
1) The branch office of jehovahs withesses is listed as the owner of every kingdom hall. If the branch owns it and finances it, the local publishers are not indebted or repaying "loan".
2) the imaginary loans wernt "forgiven" and payments ceased. The terms modified so that loans are now payed in perpetuity. That is the complete opposite of a loan being forgiven.