<prompt> Translate the following text to EnglishKwa kuwa baadhi ya gharama ni kutambuliwa, hata kama si daima gharama kamili ya shirika, mapato ya kubadilishana ni kutambuliwa kwa ajili ya shirika kwamba anapokea inflow ya riba.  <response>: Since some cost is recognized, even if not always the full cost of the entity,47 an exchange revenue is recognized for the entity that receives the inflow of interest. 