The borrowing costs include interests on borrowings, amortization of discounts or premiums on borrowings, ancillary expenses, and exchange differences on foreign currency borrowings.

 
  • 借款費用包括借款利息、折價(jià)或者溢價(jià)的攤銷(xiāo)、輔助費用以及因外幣借款而發(fā)生的匯兌差額等。
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