Consolidate HoldCo/OpCo

Hi all,

I'm currently trying to consolidate the HoldCo/OpCo of a company. I only have the filings of the OpCo, however I know that the HoldCo has issued PIK notes of 150MM (which they used to pay out a dividend to sponsor). I am wondering how I can reflect this debt in the consolidated balance sheet? Obv I can't just add them to the OpCo debt in the BS, because the it won't balance. How do I adjust the Equity/Balance side for this?

Thank you!

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