finance cost

HI THERE, i have one doubt and i hope you will make it clear.. suppose parent gives loan to subsidiary after acquisition... then we reduce both investment income and finance cost while calculating CONSOLIDATED PROFIT AND LOSS... BUT while calculating net asset of subsidiary we add back the same finance cost to the net asset at reporting date.. is that correct ?? and while calculating GROUP RETAINED EARNINGS we reduce investment income from parents as well.....am i correct or not.... i am perplexed and need goodd explanation her.... thank you in advance...