Borrowing Cost

Borrowing costs consist of interest, ancillary and other costs that the Company incurs in connection with the
borrowing of funds and interest relating to other financial liabilities. Borrowing costs also include exchange
differences to the extent regarded as an adjustment to the borrowing costs. Borrowing costs directly attributable
to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get
ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are
expensed in the period in which these occur.

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