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.
符合资本化条件的资产的实体建造（包括安装）或者生产工作已经全部完成或者实质上已经完成。
The substantial construction (including installation), or the production of the qualifying asset has been finished completely or substantially;
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。
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.
第九条在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
第九条在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
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