Amendment #4 Page 602 of 868 . (tat nil, bona , kabftes—Tre Group's Mafiosi labnlies consist principaliv of trade payable. and toncreings and are recorded initially at lair value net of applicable transaction costs and subsequently measured amorteed cost plus interest as applicable Der/vane Inancyal insnuments—CerwaINe financial instrurrens are recorded at fair value wen subseaLere cnanges value recorded in tre corn:wed income statements, unless they are designated in a qualifying cash flaw or ret awes/men! hedging relator-rasp For Ile penods presented, the Group did not contract or have any outslarding derivative Snancial instruments OffseiNg—Financial assets and Sabot es are offset and recorded net in the combined balance sheets when I here rs a legally enforceabe right to offset the recognized arronts and there is an intention to settle on a nei bass or reside the asset and settle the liability sinkAaneously Property. plant and equipment —Property. plant and equpment consst of Land the Group's energy generation assets. and construction in progress. rilich are measured at the histoncal purchase or construction cost less accumulated depreciation and emendated impairment losses when necessary Tre cost ot sell constructed assets includes the cost of materials and drool labor, and any other costs to bong Ire assets toa working oondton for their intended use Financing costs. consisting of interest expense on borrowings and amortization of deferred (naming costs net of finance income earned on unused financing proceeds as apprade, are capitalized doing the constructon phase until the asset is ready for es intended use Expert:Mint for mapr adotions ard improvements are captalized. three urror replacements. maintenance and repairs are expensed as stewed Property. plant rid equipment are depreciated on a straight-line bass over the est mated economic useful l'Ae of each component from the date the asset a pieced in service and ready for ds intended use Th