Loan notes in group scenario

Hello,
This is my understanding of the loan notes in group accounts:

If it forms part of consideration that’s paid for acquisition:

Record loan note in liabilities (if not already recorded)
Deduct from investment (if recorded)

If it is given by subsidiary to parent on or post acquisition:
This is an inter company loan:

Deduct from Investment (if recorded)
Deduct from liabilities (if recorded)

How about a scenario where parent issues the loan note in post acquisition period ie. it doesn’t form a part of cost of acquisition.
Do we still deduct it from investment and record in liabilities?

Please also confirm if my understanding about loan note is correct.