If the Parent company is merely disbursing the salaries of employees of group companies (employment visa of such personnel are under group companies itself) then its merely temporary funding and would be regarded as Disbursement. However if the Parent company is recovering salaries of its own employees from other group companies then it would be regarded as Reimbursement.

Further clarity required. Employees visa under other own companies not under parent but parent company just lends them as short term loan and subsequent recover/adjust funds. There is no any charge/interest etc on such finance.

Then it would be a disbursement