I have a query pertaining to the subject of Financial Reporting in RTP of CA Final May 12. While calculating Cost of Debt in Question No.19 on page 67, how has the figure of Rs. 3,717.90 lakhs in the denominator of the Cost of Debt formula i.e. in Loan Funds been derived? I mean in the question Loan funds has been given to be Rs.8,100 lakhs?