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Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 29 | The financial statements shall disclose: (a) the accounting policy adopted for borrowing costs; (b) the amount of borrowing costs capitalised during the period; and (c) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.