<prompt> Translate the following text to EnglishKama mkopo si kulipwa, kiasi unpaid ni kutambuliwa kama marekebisho ya bad madeni ruzuku na haina kuathiri mapato, faida, au vyanzo vingine vya fedha.  <response>: If 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. 