Desarrolladora Homex, S.A.B. de C.V. and Subsidiaries
Notes to restated consolidated financial statements
for the years ended December 31, 2010 and 2009
(Figures in thousands of Mexican pesos (Ps.), except as otherwise indicated)

23. Interest expense



(1) As of December 31, 2010, 2009 and 2008 the interest expense related to senior guaranteed notes was Ps. 681,871, Ps. 288,156 and Ps. 269,052, respectively; however due to the MFRS D-6 application, these amounts were fully capitalized during the three years (see Note 7).
(2) Includes the commissions paid by the Company to INFONAVIT and Registro Único de Vivienda (RUV), when obtaining approval of individual financing for its customers. The commissions facilitate the home sales and cash inflows recovery, so the Company considers these commissions as part of the financing costs. The amounts expensed in 2010, 2009 and 2008 were Ps. 77,651, Ps. 66,131 (as restated) and Ps. 56,318 (restated), respectively.
(3) Due to anticipated payments made by the Company of short-term lines of credit during December 2010 and 2009 (see Note 11), the Company amortized Ps. 12,888 and Ps. 45,873, respectively, related to debt issuance costs previously capitalized in other assets.