QI in incurring expenditure on project 275 which meets the definition of a qualifying asset, inaccordance with IAS 23 Borrowing Costs. The company has the following debt components:(1) 6% USD 100,000 debt used specifically to finance project 274.(2) 7% USD 500,000 preference share capital.(3) 10% USD 80,000 short-term loan.(4) 4% USD 200,000 convertible debt.What capitalisation rate would QI apply to expenditure incurred on project 275?
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