For the EBITDA interest coverage ratio calculation. Which items should I use?

Balance Sheet:

Current Assets = Inventories, Trade and other receivables, Prepayments, Trade recoverable, Derivative financial instruments, Long-term investment, Short-term deposits and investment, cash and bank balances

Non-current assets = Property, plant and equipment, investment properties, intangible assets, rights-of-use assets, investment in an associate, deferred tax assets, trade and other receivables, long term investment

Current liabilities = borrowings, lease liabilities, deferred tax liabilities

Equity = share capital, other reserves, retained earnings, non-controlling interest

Income statement

1.Revenue, 2.cost of sales, 3.other income (interest income, rental receivable, gain on disposal, gain on foreign exchange, insurance claims, commission, product development fee), 4. finance costs (interest expense), 5. admin expenses, 6. selling & marketing expense, 7.other expenses, 8.Depreciation, 9.Amortisation, 10. Net fair value on derivative financial instruments, 11. Net foreign exchange, 12. R&D cost, 13. Trade receivables (allowance for credit losses, bad debts written off, reversal of expected credit losses) 14. Reversal of inventories written down, 15. Inventories written off and written down 16. Income tax expense