固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。
In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.
地上无房屋（包括建筑物、构筑物及在建工程）的国有土地使用权设定抵押的，不适用本办法。
These measures shall not apply to the mortgaged use right of the state-owned land on which there are no houses (including buildings, constructions and projects under construction).
第二节对在建工程上具体存在的民事权利进行分析，主要包括抵押权、期待权、工程承包人的优先受偿权等。
Section II of the project under construction based on civil rights, including the right to Mortgages, expectant right and the project contractor Priority rights and so on.
第二节对在建工程上具体存在的民事权利进行分析，主要包括抵押权、期待权、工程承包人的优先受偿权等。
Section II of the project under construction based on civil rights, including the right to Mortgages, expectant right and the project contractor Priority rights and so on.
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