Keep it simple: borrowings for this line and repayment of borrowings for the other. The context (cash flow statement) already tells you these are annual amounts.

At most, you could make it "new borrowings". But "issuance of borrowings" is absurdly redundant in English.

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Note added at 1 day6 hrs (2014-06-19 01:16:30 GMT)
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Daryo believes that "borrowings" is too general (comment below). He interprets the asked phrase to imply borrowings *only* in the form of 'emprunts obligataires' issued *only* to the public.

Now, it is not unlikely that bond issues in that form could account for most or all of the borrowings in this line of the parent company's cash flow statement -- but the plain meaning of both of the significant words in the phrase does not require this to be the case.

Emission does mean issuance, but not necessarily to the public. Emprunt does means borrowing, but not necessarily in the form of tradeable securities. Billets à ordre (promissory notes) are also émis (issued). Titres de créance (debt instruments) corresponding to syndicated loans are also émis. For that matter, titres de créance négociables are also émis, to the public, yet they are usually distinguished from emprunts obligataires. All of these instruments entail borrowing and are therefore 'emprunts'.

On the contrary, therefore: it is "issued bonds" that is too specific. Moreover, it *wouldn't matter* even if it were the case here -- not in this one line in the financing activities section of the cash flow statement.



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Note added at 2 days21 hrs (2014-06-20 16:26:54 GMT)
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FWIW, here are the French and English versions of the relevant section (financing activities) of International Accounting Standard 7 (now incorporated into the IFRSs) on Cash Flow Statements.

IAS 7 (French version)
Activités de financement
17 La présentation séparée des flux de trésorerie provenant des activités de financement est importante, car elle est utile à la prévision des flux de trésorerie futurs de l’entité auxquels les apporteurs de capitaux auront droit. Exemples de flux de trésorerie provenant des activités de financement :
(a) produits de l’émission d’actions ou d’autres instruments de capitaux propres ;
(b) sorties de trésorerie faites aux actionnaires pour acquérir ou racheter les actions de l’entité ;
(c) produits de l’émission d’emprunts obligataires, ordinaires, de billets de trésorerie, d’emprunt hypothécaire et autres emprunts à court ou à long terme ;
(d) remboursement en trésorerie des montants empruntés; et
(e) sorties de trésorerie effectuées par un preneur de bail dans le cadre de la réduction du solde de la dette relative à un contrat de location-financement.

IAS 7 (first issued in 1994)
Financing Activities
17. The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity. Examples of cash flows arising from financing activities are:
(a) cash proceeds from issuing shares or other equity instruments;
(b) cash payments to owners to acquire or redeem the entity’s shares;
(c) cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short or long-term borrowings;
(d) cash repayments of amounts borrowed; and
(e) cash payments by a lessee for the reduction of the outstanding liability relating to a finance lease.

Bolding added. All of line (c) can be condensed to the last word ("borrowings"); similarly, all of line (d) condensed to "repayment of amounts borrowed" or equivalent.

Note that these accounting standards are written from the point of view of the reporting entity. Most (though not all) occurrences of the word "loans" relate to lending *by* the entity; indeed, "Loans and receivables" is a significant *asset* category in an IFRS balance sheet. From this same point of view, lending *to* the entity is usually described by the word "borrowing", which unlike "loan" leaves no doubt as to who is borrowing from whom.