Sample of Disclosures

Borrowing Costs


  1. Does the company have Borrowings? Y/N
  1. Are there any Borrowing Costs for the purpose of Qualifying Assets? Y/N
  1. Is the entity capitalizing Borrowing Costs for qualifying Assets?
  1. Have there been multiple sources of funding/borrowing for the qualifying asset?
  1. If yes, what was the capitalization rate used?



 Borrowing Costs

During the period, the entity capitalized Rs 34,65,010 as Borrowings Costs.  The rate used was the rate applicable to the particular loan.

A capitalization rate of 8% was used for capitalizing Borrowing Costs.