In relation to 'Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.', does 'The credit subsidy cost is never recorded as an outlay under any circumstances.' express a contradictory stance?
Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.###The credit subsidy cost is never recorded as an outlay under any circumstances.