<prompt> Translate the following text to EnglishKama malipo halisi ni tofauti na makadirio ya awali, thamani ya sasa ya tofauti kati ya inflow fedha na outflows juu ya muda wa mkopo - mahesabu kama tarehe ya disbursement - ni re-estimated na ni kutambuliwa kama gharama ya ruzuku au kupunguzwa kwa gharama ya ruzuku.  <response>: If the actual repayment is different from the previous estimate, the present value of the difference between cash inflows and outflows over the term of the loan--calculated as of the date of disbursement--is reestimated and is recognized as a subsidy expense or a reduction in subsidy expense. 