<prompt> Translate the following text to EnglishKwa hiyo, mteja inawekeza katika uhamisho kama chanzo kingine cha fedha, na uhamisho nje inawekeza kama chanzo cha fedha hasi.  <response>: Therefore, the recipient entity recognizes the transfer-in as an other financing source, and the transferring entity recognizes the transfer-out as a negative financing source. 