Borrowing Costs definition

Borrowing Costs means interest expenses on all forms of debt, other costs economically equivalent to interest and expenses incurred in connection with the raising of finance, as defined in national law, including payments under profit participating loans, imputed interest on convertible bonds and zero coupon bonds, payments under alternative financing arrangements, the finance cost elements of finance lease payments, capitalised interest included in the balance sheet value of a related asset, the amortisation of capitalised interest, amounts measured by reference to a funding return under transfer pricing rules, notional interest amounts under derivative instruments or hedging arrangements related to an entity's borrowings, the defined yield on net equity increases as referred to in Article 11 of this Directive, certain foreign exchange gains and losses on borrowings and instruments connected with the raising of finance, guarantee fees for financing arrangements, arrangement fees and similar costs related to the borrowing of funds;
Borrowing Costs means, with respect to any borrowing, any interest, fees or other expenses attributable to such borrowing, but shall not include any repayment of the principal amount of such borrowing.
Borrowing Costs of a loan shall mean the cost of procuring and repaying --------------- such loan expressed as an "all-in" effective annual interest rate per annum to be determined taking into account all costs of procuring and repaying such loan including, without limitation, all (i) periodic interest and other amounts due and payable in connection with such loan, (ii) all loan points and fees paid with respect to such loan, (iii) all fees and expenses of the lender(s) thereof that are subject to payment or reimbursement by the borrower in connection therewith, and (iv) all legal fees and expenses incurred by the borrower in connection therewith; provided that, all points, fees, costs and expenses will -------- ---- be amortized on a straight-line basis over the term of the loan.

Examples of Borrowing Costs in a sentence

  • Borrowing Costs that are attributable to the acquisition or construction of qualifying assets are capitalized as part of the cost of such assets.

  • Borrowing Costs that are attributable to the acquisition or construction of qualifying assets are capitalised as part of the cost of such assets.

  • Land Held for Resale/Capitalisation of Borrowing Costs Land held for resale is stated at the lower of cost and net realisable value.

  • IAS 23 Borrowing Costs identifies limited circumstances where borrowing costs are included in the cost of inventories.

  • Borrowing Costs relating to acquisition / construction of qualifying assets are capitalized until the time all substantial activities necessary to prepare the qualifying assets for their intended use are complete.


More Definitions of Borrowing Costs

Borrowing Costs means interest expenses and other equivalent costs that a taxpayer incurs in connection with the borrowing of funds, including any difference between the borrowed funds and the maturity amount, the interest element in a leasing contract where the economic owner is entitled to deduct such interest and expenses incurred in connection with the raising of finance;
Borrowing Costs means all costs, expenses and fees properly incurred by Kent in connection with the arrangement of each and any recourse to prudential borrowing made in accordance with clause 4.3.3 of this Agreement together with any interest payable by Kent in respect of such prudential borrowings.
Borrowing Costs means the applicable costs payable by BORROWER for participation in the program and to cover current and ongoing costs of the Fund. Borrowing Costs are outlined in the Term Sheet.
Borrowing Costs means the costs and expenses incurred in connection with the borrowings of the Company, the Operating Partnership or any of their respective direct or indirect subsidiaries, including, but not limited to, costs associated with the establishment and maintenance of any of their respective credit facilities, other financing arrangements, or other indebtedness (including commitment fees, accounting fees, legal fees, closing and other similar costs) or any of their respective securities offerings (other than the offering of shares of stock of the Company).
Borrowing Costs means interest expenses on all forms of debt, other costs economically equivalent to interest and expenses incurred in connection with the raising of finance as defined in national law, including, without being limited to, payments under profit participating loans, imputed interest on instruments such as convertible bonds and zero coupon bonds, amounts under alternative financing arrangements, such as Islamic finance, the finance cost element of finance lease payments, capitalised interest included in the balance sheet value of a related asset, or the amortisation of capitalised interest, amounts measured by reference to a funding return under transfer pricing rules where applicable, notional interest amounts under derivative instruments or hedging arrangements related to an
Borrowing Costs means, in respect of any financial period, all continuing, regular or periodic costs, charges and expenses (including but not limited to, interest and any capitalised interest) incurred by the Group in effecting, servicing or maintaining Total Borrowing. 'CAPITAL EXPENDITURE' means, in respect of any financial period, the aggregate expenditure of the Group on the purchase of fixed assets (as determined in accordance with generally accepted United Kingdom accounting principles (consistently applied)).
Borrowing Costs means in relation to any financial period a sum equal to the aggregate amount of all continuing, regular or periodic costs, charges and expenses incurred by the Borrower Group in respect of such period (and whether paid or not) in effecting, servicing or maintaining Borrowings including: