Accoounting for a revolving credit facility

Dears,

I do have one question that I can't find anywhere (Google, books, etc...), it's the accounting treatments for revolving credit facilities (with floating rate and periodic withdrawal).

Please let me set an example. My client has negotiated with banks an RCF in 2017 base on Euribor + 2% and random withdrawal when needed. The transaction costs were at 5M€ (law advisory, bank fees, etc.). So this is the terms :

Starting date at 01.09.2017 with 3 months renewal periodicity The total amount of 200M€ withdrawal at wish 5M€ transactions costs

My client withdrew 20M€ at 01/04/2018 at 0,5% + 2%, reimbursed 20M€ at 01/07/2018, withdrew 30M at 01/10/2018 et 1% + 2%, withdrew another 30M€ at 0,5% + 2% at 01/01/2019.

As per IFRS 9 and IAS 23, I have to calculate this loan at amortized costs and amortize the transaction costs by using the effective interest rate. But in practice, I can't come out with a complete excel sheet that resumes this figure.

Is that possible to help me, please?

Thank you very much for your time!

Take care

Leo