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 term "specifically borrowed fund" refers to a fund which is borrowed specifically for the acquisition, construction or production activities for preparing an asset eligible for capitalization.
专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。
The term "specifically borrowed fund" refers to a fund which is borrowed specifically for the acquisition, construction or production activities for preparing an asset eligible for capitalization.
专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。
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