The same is with everything else. A company produces cars and then they put numbers in accounting books to express quantity of cars.
No, it's not and that's where you're wrong. When I have a signed contract that says I own 10 cars, those represent something that exists. When my bank account says that I own $100 that
cash supposedly exist. The hundred dollar bill
ALONE does not represent something that exists. It's not debt
UNTIL it's loaned. That's same for everything; they don't create debt until they're loaned.
The central bank issues banknotes that don't represent
ANYTHING at first.
It is not nice when you project your own ignorance and a lack of knowledge on others. Every paper bill handed to individuals and companies came from deposit accounts. Loans are granted on deposit accounts, and then withdrawn as cash. Numbers that represented debt on deposit accounts, in the same amount represent that debt on paper. If 1000 is withdrawn those same numbers are now on paper bills. Literally every bill, except of course counterfeit ones, represent debt that was created by issuing loans. When borrowers are paying back loans, paper bills are deposited, and from their deposit accounts are transferred for loan liquidation and in that way debt is settled. Paper bills that the central banks took out of circulation or just printed represent of course nothing. But those are not in the hands of individuals and companies. So I don't know what was the point of your last sentence. How can a central bank grant loans to commercial banks in paper bills without first printing bills? You have some bizarre way of looking at things.