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30.On 1 January,a company,which prepares its financial statements according to IFRS,arranged financing for the construction of a new plant.The company: ●Borrowed NZ$5,000,000 at an interest rate of 8% ●Issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%,and ●During the first year of construction the company was able to temporarily invest NZ$2,000,000 of the loan proceeds for the first six months and earned 7% on that amount. The amount of financing costs to be capitalized (NZS) to the cost of the plant in the first year is closest to: C.630,000. |
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