<prompt> Translate the following text to EnglishKiasi hicho kinapaswa kuwa sawa katika thamani kamili lakini na ishara kinyume na faida au hasara kutambuliwa na mfuko wa mzunguko au amana mfuko mzunguko.  <response>: The amount should be equal in absolute value but with the opposite sign to the gain or loss recognized by the revolving fund or trust revolving fund. 