Sale and Lease Back Leases.. Questions about consolidation

Sale and Lease Back Finance Lease

In the event that there was a loss on disposal and not a profit and the lease term is years.. would the whole loss be recognised on the statement of Profit and loss or would be “deferred” If so what would it look like in the Statement of Financial Position?

For loans which are given to the subsidiary:-

1) In the statement of profit and loss is an adjustment required to remove this interest (finance) since it intra-group?

2) When calculating a time apportioned finance cost.. should an adjustment be made to the finance cost before it is time apportioned? Lets say it was 100 in interest expense and 400 is in the SOPL. And the parent owned the subsidiary for 6 months

Is it (400 -100)*(6/12)???

3) Would the converse occur if the loan was made from the subsidiary to the parent?

The investment income will be prorated when calculating next assets… taking out the investment income then pro-rating ??