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We can't Isolate PAYGO from the rest of the global businesses with the prevailing revenue recognition of IFRS 15. In my opinion, it is ideal because it matches the COGS with Revenue and separates the financing elements.
Further questions are :
1. Can we PV Finance income or not?
2. What should be the ideal discounting factor? Also,
3. Is it ideal to record it above the EBITDA or below the EBITDA?