For banks, loans and advances are assets and creditor's rights of banks; \x0d\ Absorbed deposits are liabilities accounts of banks. \x0d\ Entry: \x0d\ Debit: loan-principal-Company A \x0d\ Loan: absorption deposit-enterprise deposit-Company A \x0d\ This is an entry when a bank issues a loan to a company, which increases the assets and liabilities of the bank, so it can only be borrowed when the enterprise uses the loan.