Text: 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.
Entailment: The estimate may differ from the actual repayment.
Contradiction: Actual repayments are always equal to previous estimates.