English to Arabic Bus/Financial Finance (general)

If finance costs are linked to Qualifying Assets: To the extent of interest paid by the company shall be accounted as follows:
(a) Deferred Finance Cost Debit and credit the respective Bank Account [For Accounting Payment of Interest to Bank];
(b) Debit the Capital Work-in-Progress GL Account and Crediting Finance Cost. [For Capitalisation of Finance Cost incurred towards the Qualifying Asset];
(c) Deferred Finance cost will be amortised for the period of the loan by debiting the Finance Cost [P&L] and crediting the Deferred Finance Cost to the proportion of the Principal Loan Outstanding. [For Accounting the Finance Cost incurred towards: To the extent of Finance Cost incurred on assets not meeting the recognition criterion as per IAS 23 – Borrowing Cost – Be charged off to the Statement of Profit or Loss and Other Comprehensive Income); and
)d) Upon Completion of the Project, the Balances accumulated in the Capital Work-in-Progress GL will be transferred to the respective Asset Account GL by debiting the respective Asset Account GL and crediting the Capital WIP Account GL)