QUESTION 5 Following is the details of qualifying assets and borrowing cost of related assets: $ in Million Particulars QA1 QA2 QA3 Total Investments till date 200.00 240.00 600.00 1040.00 Specific Borrowings 110.00 90.00 50.00 250.00 a. Specific Borrowing costs computed applying amortized cost method 10.00 8.50 4.70 23.20 b. Investments Income from specific borrowings 0.80 1.01 0.35 2.16 General Borrowings 9% Debentures outstanding for 6 months 500.00 Borrowing cost under amortized cost method 22.50 8.5% Loans outstanding for 4 months 480.00 Borrowing cost under amortized cost method 13.60 Total borrowing costs of general borrowings 35.60 Total amount of general borrowings 980.00 You are required to ascertain the borrowing cost of to be capitalized.