interest while the transferrer set an interest rate of  10 percent per annum of the acquisition value, which is higher than W’s average loan cost of 6.92 percent per annum during 2018-2019. In addition, if

interest while the transferrer set an interest rate of  10 percent per annum of the acquisition value, which is higher than W’s average loan cost of 6.92 percent per annum during 2018-2019. In addition