What is the scope of the 2015-2017 annual improvements on the calculation of the capitalisation rate, and how do they apply?Your answerAA specific borrowing still outstanding after its asset is complete is excluded from the capitalisation rate; prospective application to annual periods beginning on or after 1 January 2019.BA specific borrowing still outstanding after its asset is complete joins general borrowings; retrospective application with restatement of prior years.CA specific borrowing still outstanding after its asset is complete joins general borrowings; prospective application to annual periods beginning on or after 1 January 2019.DA specific borrowing still outstanding after its asset is complete joins general borrowings; prospective application to annual periods beginning on or after 1 January 2015.SubmitHint