How to shown in balance sheet agriculture loan

It is not necessary that the loan was used for purchsing agricultural land, maybe the loan amount is still shown in cash or bank balance or the said party may have some other assets on which the loan amount was expended. Hope you got your answer.

Dear Sir,

thank u for your guidelines

sir, my quastion is   Agriculture Land in the name of party but he is not shown in B/s.

and

Loan on Agriculture land Rs.90,000/- showing in B/s.(Bank Loan)

explain sir