Given the assertion 'Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.', does 'When a direct loan is disbursed, the credit subsidy cost will be recorded as an outlay under the reform.' offer a contrary position?
Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.###When a direct loan is disbursed, the credit subsidy cost will be recorded as an outlay under the reform.