Versions of s. 18.21(1), definition “specified interest expense”

specified interest expense, of a consolidated group for a relevant period, means the amount determined by the formula A − B where A is the total of all amounts (other than amounts that are included in exempt interest and financing expenses), each of which is an amount of interest expense used in determining the amounts reported in the consolidated financial statements of the consolidated group for the relevant period, an amount of capitalized interest used in determining the amounts reported in those statements, the amount of a guarantee fee, standby charge, arrangement fee or similar fee paid or payable that is used in determining the amounts reported in those statements and that is not included in paragraph (a) or (b), or an amount referred to in any of paragraphs (a) to (c) that is included in the determination of the net income or loss of an equity-accounted entity, to the extent of the consolidated group’s share of that net income or loss; and B is the total of all amounts each of which is the amount of a dividend included in the determination of an amount referred to in any of paragraphs (a) to (d) of the description of A. (dépenses d’intérêts déterminées)