Which of the following is not considered a “borrowing cost” under IAS 23?

A、 Exchangedifferencesarisingfromforeigncurrencyborrowingstotheextentthattheyareregardedasanadjustmenttointerestcosts
B、 FinancechargesinrespectoffinanceleasesrecognisedinaccordancewithIAS17Leases
C、 InterestexpensecalculatedbytheeffectiveinterestmethodunderIAS39
D、 Principalrepaymentsonaloanforproperty,plantandequipment