Ind AS $23$: Borrowing Costs

Question $10$

How will you capitalise the interest when qualifying assets are funded by borrowings in the nature of bonds that are issued at discount?

Y Ltd$.$ issued at the start of year $1,10\%($interest paid annually and having maturity period of $4$ years$)$ bonds with a face value of $2,00,000$ at a discount of $10\%$ to finance a qualifying asset which is ready