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REQUIRED: Discuss the potential implications of COVID-19 pandemic that may impact on capitalization of borrowing costs, classification on financial assets, business combinations and consolidation,

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REQUIRED: Discuss the potential implications of COVID-19 pandemic that may impact on capitalization of borrowing costs, classification on financial assets, business combinations and consolidation, as well as restructuring plan of the group which should be considered to disclose in the financial statements for the year ended 31 December 2020. (Total: 25 marks)

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