<prompt> Translate the following text to EnglishMfuko wa fedha wa serikali unaojumuisha mtiririko wote wa fedha kwa na kutoka kwa serikali kutokana na mikopo ya moja kwa moja au dhamana za mkopo kabla ya 1992 zile zilizopangwa au zilizopangwa kabla ya Oktoba 1, 1991, isipokuwa zile mikopo ya moja kwa moja na dhamana za mkopo kabla ya 1992 ambazo zimebadilishwa moja kwa moja na kuhamishwa kwenye akaunti ya fedha.  <response>: LIQUIDATING ACCOUNT - The budget account that includes all cash flows to and from the government resulting from pre-1992 direct loans or loan guarantees those originally obligated or committed before Oct. 1, 1991, except those pre-1992 direct loans and loan guarantees that have been directly modified and transferred to a financing account. 