let's say there is 2 entities A and B.

in case 1 the entity A has full control of entity B and 100% of its shares, so it's the parent company.

in case 2, entity A owns 30% of the shares of entity B and has significant influence, but no control.

what happens if entity A gives a loan of $1million to entity B in both cases , in the individual books and the consolidated one, what's the difference? A full explanation please