#### 35‑50 Financing costs An amount of expenditure is excluded expenditure to the extent that it relates to: (a) an \*arrangement that gives rise to a \*financial arrangement; or (b) an \*equity interest that is a financial arrangement; or (c) a \*scheme that gives rise to an equity interest issued by the miner. > Note: Examples: (a) borrowing costs, exit fees or interest payments relating to a loan, or repayments of principal; and (b) payments of dividends or payments for buying back or cancelling shares.

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