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Whether bill discounting charges and other similar charges would fall under the definition of borrowing cost.

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Manual - ICDS IX : Borrowing Costs

The definition of borrowing cost is an inclusive definition. Bill discounting charges and other similar charges are covered as borrowing cost. Discounting charges which is not for borrowing of funds may not be included under this definition

Dated: 1-9-2017

Manual - ICDS IX : Borrowing Costs

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