EFTA Document EFTA01367239

Amendment #4 Page 810 of 868 <shit toineni. 4.12 BonowIng costs Borrow ng costs drecty ate:Wads to the acts/abort constructon a producton d an asset that necessanly takes a substantial wad of tine to get ready for its intended use or sale are caoraltzed as pail of the cost of the respectwe asset Borrowing coats include interest, &set-tangs differences and other borrowing costs Borrow ng costs trot do rot meet the criteria for cao-talizatico are recorded in the results of the year in which