Can be directly attributable to the

Can be directly attributable to the purchase of assets in line with the conditions of capital construction or production of borrowing costs should be capitalized. The general borrowing costs that meet the capitalization conditions shall be determined according to the average interest rate of the general borrowing. The investment income obtained from temporary investment for the funds borrowed in the construction of the asset is used to reduce the borrowing costs for the conditions of capital investment.

結果 (繁體中文) 1:

可直接歸因於購買符合條件的資本建設資產或生產的借款費用應加以資本化。符合資本化條件的一般借款費用應根據一般借款平均利率確定。臨時投資建設的資產借入資金的投資收益用於降低借貸成本的資本投資的條件。

結果 (繁體中文) 2:

可直接歸屬於該行購買資產的資本建或者生產的借款費用應予以資本化的條件。符合資本化條件的一般借款費用應當根據一般借款的平均利率計算確定。從有關的資產的購建借來的資金暫時性投資取得的投資收益來降低資本投資條件的借款費用。

結果 (繁體中文) 3:

可直接歸屬於購買資產的符合條件的資本或生產或借貸成本的資本化。符合資本條件的一般借款費用，按一般借款的平均利率確定。從臨時投資獲得的資金，用於建設資產的資金，用於降低資本投資的借款成本。