Sub-loan refers to that commercial banks, as debtors, sign loan agreements and borrow funds; As a creditor, he lent money to domestic enterprises. Most refinancing loans are international financing loans.

In accounting practice, the loan-to-loan business of banks or financial institutions can be handled through the "loan-to-loan" account or a separate "loan-to-loan" account, in which the "loan" account is mainly used to account for various customer loans issued by banks or financial institutions according to regulations, including pledged loans, mortgage loans, guaranteed loans and credit loans.