एक नए स्टोर के लिए विशेष रूप से ऋण लेने के बजाय, Apex Co सामान्य मौजूदा उधारों से स्टोर को वित्तपोषित कर सकती थी, जिसमें शामिल हैं: (1) $50 मिलियन का 10% बैंक ऋण, और (2) $30 मिलियन का 8% बैंक ऋण। इस मामले में, IAS 23 के अनुसार संपत्ति पर व्यय के लिए कौन सी पूंजीकरण दर लागू की जाएगी?

If Apex Co had been able to temporarily invest the proceeds of a specific loan from 1 April to 1 May before construction began, how should the investment income earned during this period be accounted for under IAS 23?

Apex Co issued a $10 million unsecured loan with a coupon interest rate of 6% on 1 April 20X8. The loan has an effective finance cost of 7.5% per annum and was specifically issued to finance the building of a new store (a qualifying asset under IAS 23). Construction commenced on 1 May 20X8 and was completed on 28 February 20X9, but the store did not open for trading until 1 April 20X9. What is the total finance cost that can be capitalised in respect of the new store?