<prompt> Translate the following text to Swahilirepayments is included in the calculation of the subsidy cost of direct loans, and this subsidy cost is recognized as an expense when the loans are disbursed.  <response>: Kwa mfano, malipo ya mkopo wa moja kwa moja hujumuishwa katika hesabu ya gharama ya ruzuku ya mikopo ya moja kwa moja, na gharama hii ya ruzuku inatambuliwa kama gharama wakati mikopo inapoondolewa. 