Which subject of cash flow statement is the loan of parent company and subsidiary company?

Loans from parent companies and subsidiaries are other cash flows that can be included in the cash flow statement.

When a subsidiary borrows money, its accounting entries are as follows:

Debit: bank deposit,

Loan: Short-term loan.

When transferred to the parent company, its accounting entries are as follows:

Debit: other receivables,

Loan: bank deposit.