求翻译：（3）背靠背贷款这种贷款方式是指母公司在投资于子公司时，先将足够的资金存入国际金融中介机构，再由中介机构向国外子公司贷款。在还本付息时，先由子公司还给国际金融机构，再由中介机构偿还给母公司。背靠背贷款一般适用于为那些所在国利率较高或资本市场受限制的子公司融资。平行贷款是在银行体系之外的，而背靠背贷款需要有跨国银行作为中介。一般按照以下程序进行：母公司或某子公司将一笔资金存入甲国的某家跨国银行，该银行通过其在乙国的分行将等值资金贷给当地借款的子公司。其程序如下图所示：是什么意思？

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(3) back-to-back loan this loan is the parent company in investment in subsidiaries, first to deposit sufficient funds in the international financial intermediaries, and the intermediary loans to foreign subsidiaries. The debt-servicing, first by the subsidiaries to international financial instituti

(3) the back-to-back loan loan this way refers to the parent company at the time of investments in subsidiaries, before sufficient funds in the international financial intermediaries, and intermediary loans to subsidiaries in foreign countries. At the time of repayment, first by a subsidiary to inte