The substantial construction (including installation), or the production of the qualifying asset has been finished completely or substantially;
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。
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。
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