Given a premise, retrieve a hypothesis that is entailed by the premise.If 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.
The estimate may differ from the actual repayment.
Actual repayments are always equal to previous estimates.