<prompt> Translate the following text to SwahiliRESTATEMENT OF DIRECT LOANS OR LOAN GUARANTEES -Refers to establishing a new book value of a direct loan or the liability of a loan guarantee.  <response>: RESTATEMENT OF DIRECT LOANS OR LOAN GUARANTEES - Inahusu kuanzisha thamani mpya ya kitabu cha mkopo wa moja kwa moja au dhima ya dhamana ya mkopo. 