<prompt> Translate the following text to EnglishMapato ya riba ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana ya dhamana.  <response>: the interest on the associated debt securities is classified as nonexchange revenue, and it should be accounted for as an exchange gain or loss if the interest on the associated debt securities is classified as exchange revenue. 