If the loan is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources.
If the loan isn't repaid it doesn't affect gains, revenue or other forms of financing.
Not repaying the loan will affect gains and revenue.
Privatization would be useless.
The universe seemed to cry.
The girls are walking through a theme park.
A woman drinks coffee at home.
A man is dancing with a band.
A man is playing a musical instrument.