8.	CAPITALISATION OF BORROWING COSTS
	Borrowing costs that are directly attributable to the acquisition, construction or development of major capital projects, which require a substantial period of time to be prepared for its intended use, are capitalised. Capitalisation of borrowing costs as part of the cost of a qualifying asset commences when: – expenditures for the asset are being incurred; – borrowing costs are being incurred; and – activities that are necessary to prepare the asset for its intended use or sale are in progress. Capitalisation is suspended when the active development is interrupted and ceases when the activities necessary to prepare the asset for its use are completed. Other borrowing costs are charged to finance costs in the income statement as incurred.