The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
长期借款所支付利息中,生产及使用开始前所发生的,计入固定资产。生产开始后记入财务费用。
Article 5 The projects applying for discount interest funds are limited to loan project for fixed assets in principle, and has a certain scale.
第五条申请贴息资金的项目原则上限于固定资产贷款项目,且具有一定贷款规模。
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