<prompt> Translate the following text to SwahiliIf the loan is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources.  <response>: Kama mkopo si kulipwa, kiasi unpaid ni kutambuliwa kama marekebisho ya bad madeni ruzuku na haina kuathiri mapato, faida, au vyanzo vingine vya fedha. 