The admonition "neither a borrower nor a lender be" takes on new meaning in this drama from Spain, which looks at the unexpected effects of a loan on three friends. Carlos (Sergi Calleja) has dinner every few weeks with two close friends from his college days, Marta (Marta Belaustegui) and Santiago (Joel Joan). One night, Carlos asks a rather large favor of them; he's having a cash-flow problem with his new business and asks them to loan him 20,000 dollars each to cover bills, promising to repay the money as soon as possible. Marta and Santiago agree, but it's six months before Carlos can make good on his payment. In the meantime, much changes for the three friends; Marta and her husband Guillermo (Jose Tome) split up, Santiago calls off his relationship with Sol (Paz Gomez) to take up with Letitia (Ana Duato), and Carlos' wife Ainhoa (Lola Duenas) finds herself tempted into infidelity. Las Razones de Mis Amigos had its North American premiere at the 2000 Toronto Film Festival, where it was well received.