Take the following as truth: 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.
Then the following statement: "The estimate may differ from the actual repayment." is true, false, or inconclusive?
Answer: True