Which are the borrowing costs covered by ICDS IX.

Manual - ICDS IX : Borrowing Costs

Borrowing costs are interest and other costs incurred in connection with the borrowing of funds which include the following:

• Commitment charges
• Amortized discount or premium
• Amortized ancillary costs in connection with arrangement of borrowings
• Finance charges for assets taken on finance lease

Dated: 1-9-2017