Do banks actually loan money when making you a "loan"?

When a bank makes a loan, it simply adds to the borrower’s deposit account in the bank by the amount of the loan. The money is not taken from anyone else’s deposits; it was not previously paid in to the bank by anyone. It’s new money, created by the bank for the use of the borrower.

Is bank loan considered as an item in income statement?

The money you received from a loan would not be an income statement item. It would be a balance sheet item. The cash you received would be an asset, and the loan would be shown as a liability. The interest you pay on the loan would be shown as an expense on the income statement. The principal value of a loan provided to you is neither.

When do lenders ask for bank statements?

You need to provide bank statements for any accounts holding funds you’ll use to qualify for the loan. Lenders use these bank statements to verify your savings and cash flow, check for unusual activity in your accounts, and make sure you haven’t taken on any recent debts.