<prompt> Translate the following text to SwahiliIf 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.  <response>: Kama 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. 