Exhibits

 

Requirements

Under IAS # 23; Capitalisation of borrowing costs shall be suspended during extended periods in which active development is interrupted and there is no activity to prepare the asset for its intended purpose while capitalisation of borrowing costs should not be suspended during temporary normal and expected interruptions.

The following exhibit available on the left hand side of the screen provides information relevant to the question.

This information should be used to answer the question requirement within the response option provided.