Which of the following accounts is NOT transferred to the Realisation Account at the time of dissolution of a firm?

During dissolution, third-party operational liabilities (such as Bank Loans, Mortgages, and Bills Payable) and realisable assets (like Furniture and Fittings) are transferred to the Realisation Account to calculate the net profit or loss on liquidation.However, a Partner's Loan to the firm is an internal liability. Under Section 48 of the Indian Partnership Act, it is paid out after external liabilities are settled but before capital is returned. Because it is settled outside the realization process, it is never transferred to the Realisation Account.