Article 12 the capitalization of the borrowing costs shall be ceased when the qualifying asset under acquisition, construction or production is ready for the intended use or sale.
第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。
The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
当期用于计算确定借款费用资本化金额的资本化率。
The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
当期用于计算确定借款费用资本化金额的资本化率。
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