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: "Actual repayments are always equal to previous estimates." is true, false, or inconclusive?