<prompt> Translate the following text to EnglishIkiwa dhamana hizo za dhamana zinatolewa kabla ya kufika kwa muda, tofauti, ikiwa ipo, kati ya bei ya upatikanaji na thamani ya kubeba ya dhamana iliyomalizika inapaswa kutambuliwa kama faida au hasara na mfuko ambao ulimiliki dhamana.  <response>: If these debt securities are retired before maturity, the difference, if any, between the reacquisition price and the net carrying value of the extinguished debt should be recognized as a gain or loss by the fund that owned the securities. 