<prompt> Translate the following text to SwahiliTherefore, it is an exchange revenue of the entity that administers the retirement plan and thus is an offset to that entitys gross cost in calculating its net cost of operations.  <response>: Kwa hiyo, ni mapato ya kubadilishana ya shirika ambalo linasimamia mpango wa kustaafu na hivyo ni offset kwa gharama ya jumla ya shirika hilo katika kuhesabu gharama yake ya usawa ya shughuli. 