<prompt> Translate the following text to EnglishFaida au hasara inapaswa kuhesabiwa kama faida au hasara ya kubadilishana ikiwa riba juu ya dhamana ya dhamana inayohusiana imeainishwa kama mapato ya kubadilishana, na inapaswa kuhesabiwa kama faida au hasara ya kubadilishana ikiwa riba juu ya dhamana ya dhamana inayohusiana imeainishwa kama mapato ya kubadilishana.  <response>: The gain or loss should be accounted for as a nonexchange gain or loss if 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. 