<prompt> Translate the following text to EnglishWakati mikopo ya moja kwa moja kabla ya 1992 ni kulipwa nyuma katika nzima au sehemu, shirika kubadilishana mali moja mkopo kupokea kwa mwingine fedha na thamani sawa.  <response>: --When pre-1992 direct loans are repaid in whole or in part, the entity exchanges one asset loans receivable for another cash with equal value. 