amounts of interest paid (net of amounts capitalized) during the period must be disclosed.
According to the relevant accounting standards, the net amount of interest paid during the period, after deducting any amounts capitalized, should be disclosed. This refers to the total interest expenses incurred in a given period, reduced by any interest that has been capitalized as part of a qualifying asset under construction. This disclosure requirement ensures transparency in a company's financial reporting, allowing stakeholders to understand the true cost of borrowing and how it impacts the financial position and performance of the entity.