Prepaid land lease payments are amortised over the term of the lease by the straight-line method.
预付土地租赁款项根租赁期限以直线法摊销。
2
Prepaid land lease payments under an operating lease is amortised on a straight-line basis over the period of the lease term.
列作经营租赁之预付土地租赁款项按租赁年期以直线法摊销。
3
Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.