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Summary

Summary Borrowing Costs (IAS 23)

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- Definition of borrowing costs - Qualifying asset definition - Dates to be used - Specific loans calculation framework

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FRIDAY



-1
SATURDAY SUNDAY
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~ ~~Y--1:_~ \J\.ri\1~ CO~H
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Uploaded on
May 8, 2026
Number of pages
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Written in
2025/2026
Type
SUMMARY
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