Posting the entry

For Company A :

When a loan is taken -

Bank A/c Dr

    To Loan Liability Cr

When FA purchased -

FA A/C Dr

   To Vendor Cr

When FA has given to Company B -

Company B A/C Dr

    To FA Cr

For Company B :

When FA Received -

FA A/C Dr

    To Company A Cr

Thanking you,

In light of the suggestion following are the followup

the Ownership of the FA is still company A. 

Do we need treat as investment in Company B by Company A, or treat it as normal transaction,

because the loan payment will done by company A

Ok. In that case, you can treat it as - property given on lease basis.