Which of the 4 line items is considered in doing cost of debt calculations?

Total non-current assets Total assets Current liabilities Trade and other payables Borrowings Current tax payable Provisions Derivatives at fair value Total current liabilities Non-current liabilities Borrowings Deferred tax liabilities Provisions Derivatives at fair value Other Total non-current liabilities Total liabilities Net assets Equity Issued capital Reserves Accumulated losses Total equity Total non-current assets Total assets Current liabilities Trade and other payables Borrowings Current tax payable Provisions Derivatives at fair value Total current liabilities Non-current liabilities Borrowings Deferred tax liabilities Provisions Derivatives at fair value Other Total non-current liabilities Total liabilities Net assets Equity Issued capital Reserves Accumulated losses Total equity