please answer all the questions immediately thankyou

2. Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. Borrowing cost does not indude * (1 Point) Actual or imputed cost of equity, including preferred capital not classified as liability Exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs Interest in respect of lease liabilities recognized in accordance with PFRS 16 Interest expense calculated using the effective interest method as described in PFRS 9 3. Investment in debt instruments classified as FA@FVTOCI recognizes which of the following in OCI?* (1 Point) Any transactions related to FA@FVTOCI should be recognize in od O Impaiment gains and losses Changes in Fair Value Interest calculated using the effective interest method 4. An investment property measured under fair value model is derecognized under all of the following cases, except one (1 Point) When there is a significant drop in the fair value of the investment property When no future economic benefits are expected from its disposal When it is sold to a third party When it is permanently withdrawn from use 5. Which statement is incorrect regarding intangible assets? (1 Point) An intangible asset shall be measured initialy and subsequently at cost Intangible assets are identiflable non-monetary assets without physical substance The recognition of an item of as an intangible asset requires an entity to demonstrate that the tem meets the definition of an intangible asset and the criteria for recogn tion Intangible assets are presented as a separate ine item in the statement of financial position