billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: 19A.23 [Repealed 2 November 2009] Chapter 10 — Restrictions on Purchase and Subscription 19A.24 A PRC issuer may purchase its own shares on the Exchange in accordance with the provisions of this rule and rules 10.05 and 10.06.

assistant: 19A.23 [ 已於 2009 年 11 月 2 日刪除 ] 第十章　對購買及認購的限制 19A.24 中國發行人可按照本規則及《上市規則》第 10.05 與 10.06 條的規定在本交易所購回其股份。
user: Please translate the following sentence from English to Chinese: 15A.64 The following documents must be supplied to the Exchange as soon as practicable after the launch of the structured product but before the listing of the structured product:

assistant: 15A.64 下列文件須在結構性產品推出後但在結構性產品未上市時，在切實可行的範圍內儘快呈交本交易所：
user: Please translate the following sentence from English to Chinese: 4.2 If the Issuer is not required to draw up its accounts so as to give a true and fair view but is required to draw them up to an equivalent standard, the Exchange may allow its accounts to be drawn up to that standard.

assistant: 4.2 如無規定發行人編制可如實公正顯示財政狀況的賬目，惟規定其賬目須按相等的標準編制，則本交易所可容許發行人按該等標準編制賬目；
user: Please translate the following sentence from English to Chinese: 27. Details of a location in Hong Kong (or a web site) where the following may be inspected for so long as any structured products issued under a listing document are listed on the Exchange:

assistant: 27. 於任何根據上市文件發行的結構性產品在本交易所上市期間，在香港某個可供查閱下列文件的地點（或網站）詳情：
user: Please translate the following sentence from English to Chinese: or (B) revoked or varied by ordinary resolution of the shareholders in general meeting, whichever occurs first;

assistant: 或 (B) 在股東大會上，股東通過普通決議撤銷或修改該項授權， 以上述較早發生者爲準；
user: Please translate the following sentence from English to Chinese: Where the issuer includes only consolidated annual accounts in the listing document, it must indicate the consolidated profit or loss per share for each of the last two financial years.

assistant: 如發行人在上市文件內只刊載其綜合週年賬目，須列明最後兩個財政年度每年的每股綜合溢利或虧損。
user: Please translate the following sentence from English to Chinese: (a) in the case of a derivative call warrant, the value of an index relating to securities or assets (or other index) on the date of exercise of the derivative warrant over the exercise price or strike price;

assistant: (a) 如屬衍生認購權證，有關證券或資產的指數（或其他指數）於行使衍生權證當日的價值超逾行使價或協定價的數額；
user: Please translate the following sentence from English to Chinese: Before bulk-printing of the listing document 12.23A The following must be lodged with the Exchange by a new applicant before bulk-printing of the listing document:

assistant: 於上市文件正式付印前 12.23A 新申請人必須於上市文件正式付印前儘快向本交易所提交下列文件：
user: Please translate the following sentence from English to Chinese: (4) in the case of a unit trust, mutual fund or collective investment scheme not authorised under the Code and pursuant to section 104 of the Securities and Futures Ordinance, an undertaking that units, shares and interests in the scheme will not be advertised, promoted, marketed or sold in Hong Kong in any way which breaches the laws and regulations (including the Code) in Hong Kong;

assistant: (4) 如非屬《基金守則》及《證券及期貨條例》第 104 條認可的單位信託、互惠基金或集體投資計劃，須承諾有關單位、股份及計劃權益不得以任何違反香港法律及規例（包括《基金守則》）的方式在香港刊登廣告、推廣、銷售或出售；
user: Please translate the following sentence from English to Chinese: (c) the issuer has made provisions which will ensure that every trade in the securities has to be registered such that vendors of the securities do not remain as the registered holders after the settlement of the trade.

assistant: (c) 發行人已作出準備，確保每宗證券買賣均須辦理過戶登記，使證券的賣方於買賣交收後不再是該等證券登記在冊的股東。
user: Please translate the following sentence from English to Chinese: 3 If an accounting estimate reported in prior interim period of the current financial year is changed during the subsequent interim period of the same financial year and has a material effect in that subsequent interim period, the nature and amount of a change in an accounting estimate that has a material effect in the current financial year or which is expected to have a material effect in subsequent periods should be disclosed.

assistant: 3 如本會計年度內先前的中期報告期間的會計估算在本會計年度其後的中期報告期間有所變動，並對該其後的中期報告期間有重大影響，則上市發行人須披露對本會計年度有重大影響或預期對其後期間有重大影響的會計估算的變動性質和金額。
user: Please translate the following sentence from English to Chinese: (c) application lists close, if applicable:

assistant: (c) 截止登記認購申請（如適用）：
user: Please translate the following sentence from English to Chinese: (b) two printed copies of the prospectus, duly signed in accordance with section 38D(3) or section 342C(3) of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (as the case may be) and having endorsed thereon or annexed thereto the documents required under the relevant section;

assistant: (b) 招股章程的印刷本 2 份，並須根據《公司（清盤及雜項條文）條例》第 38D(3) 或 342C(3) 條規定（視屬何情況而定）妥爲簽署；
user: Please translate the following sentence from English to Chinese: METHODS OF LISTING

assistant: 上市方式
user: Please translate the following sentence from English to Chinese: The term financial year refers to the period covered by a listed issuer’s financial statements even where the period is not a calendar year.

assistant: 會計年度指上市發行人財務報表涵蓋的期間，即使該段期間並非一個歷年。
user: Please translate the following sentence from English to Chinese: Although such provisions normally apply to a PRC issuer’s equity securities which are listed on GEM and which are or are proposed to be purchased on GEM, when seeking shareholders’ approval to make purchases of such securities on GEM or when reporting such purchases, a PRC issuer should provide information on the proposed or actual purchases of any or all of its equity securities, whether or not listed or traded on GEM.

assistant: 雖然此等規定一般適用於中國發行人已在 GEM 上市，並已經或建議在 GEM 購回的股本證券，但中國發行人在尋求股東批准在 GEM 購回該等證券或申報有關購回事宜時，應提供建議中或實際購回的任何或全部股本證券的資料，不論證券是否在 GEM 上市或買賣。
user: Please translate the following sentence from English to Chinese: and (c) assessing the accuracy and completeness of the information submitted by the new applicant to demonstrate that it satisfies the trading record requirement.

assistant: 及 (c) 評估新申請人爲證明其符合營業紀錄的規定所提交資料的準確性及完整性。
user: Please translate the following sentence from English to Chinese: A material contribution to forecast profits of a newly acquired business may result in the Exchange rejecting the application;

assistant: 如新購入的業務會對預測的盈利作重大貢獻，則本交易所可拒絕其上市申請；
user: Please translate the following sentence from English to Chinese: The listed issuer must also comply with all other applicable provisions under the Rules.

assistant: 上市發行人亦須遵守《GEM 上市規則》所有其他適用的條文。
user: Please translate the following sentence from English to Chinese: (c) state that there are consequential risks in dealing in such rights;

assistant: (c) 說明買賣該等供股份所牽涉的風險；
user: Please translate the following sentence from English to Chinese: (b) in connection with the compilation of statistical and other information on companies listed on GEM;

assistant: (b) 用於編制 GEM 上市公司的統計數據及其他資料；
user: Please translate the following sentence from English to Chinese: Where the details of 1 or more of the individuals whose emoluments were the highest have not been included in directors’ emoluments, the following information shall be disclosed:

assistant: 倘一位或以上的最高酬金人士的資料並未列入上述董事薪酬一項，則下列資料須予披露：
user: Please translate the following sentence from English to Chinese: (3) the requirement to include a summary of the provisions of the constitutive documents of the overseas issuer and the relevant regulatory provisions (statutory or otherwise) of the jurisdiction in which the overseas issuer is incorporated or otherwise established, in the listing document (see rules 19.10(2) and (3) and 19.10A);

assistant: (3) 按照規定，必須在上市文件內概述海外發行人的組織文件條文及海外發行人註冊或成立司法管轄區的有關管制條文（法定或其他條文）（參閱《上市規則》第 19.10(2) 及 (3) 條及 19.10A 條）；
user: Please translate the following sentence from English to Chinese: Issuers are reminded that a listing document which is a prospectus within the meaning of the Companies (Winding Up and Miscellaneous Provisions) Ordinance must also comply with and be registered in accordance with the Companies (Winding Up and Miscellaneous Provisions) Ordinance. Applicants should note that they are required to confirm in their application that all requisite information has been included in the listing document or will be included before the final version is submitted for review.

assistant: 發行人須注意，凡屬《公司（清盤及雜項條文）條例》所指的招股章程的上市文件，均須符合《公司（清盤及雜項條文）條例》，並須根據《公司（清盤及雜項條文）條例》註冊存案。 申請人應留意彼等須於其申請中確認所有所需的資料已載入上市文件或將於提交審覈前載入上市文件的最後版本。
user: Please translate the following sentence from English to Chinese: (c) listing document date:

assistant: (c) 上市文件日期：
user: Please translate the following sentence from English to Chinese: (7) Retained by the undersigned

assistant: (7) 簽署人保留
user: Please translate the following sentence from English to Chinese: If an acquisition is made after the latest consolidated audited accounts, the acquisition cost should be used.

assistant: 若收購在最近期的經審計綜合賬目刊發後方進行，則採用收購成本。
user: Please translate the following sentence from English to Chinese: (2) company secretary – rule 5.14;

assistant: (2) 公司祕書─《GEM 上市規則》第 5.14 條；
user: Please translate the following sentence from English to Chinese: Figures used in total assets, profits and revenue calculations

assistant: 計算資產總值、盈利及收益所使用的數字
user: Please translate the following sentence from English to Chinese: 2.5 If an accounting estimate reported in prior interim period of the current financial year is changed during the subsequent interim period of the same financial year and has a material effect in that subsequent interim period, the nature and amount of a change in an accounting estimate that has a material effect in the current financial year or which is expected to have a material effect in subsequent periods should be disclosed.

assistant: 2.5 如本會計年度內先前的中期報告期間的會計估算在本會計年度其後的中期報告期間有所變動，並對該其後的中期報告期間有重大影響，則上市發行人須披露對本會計年度有重大影響或預期對其後期間有重大影響的會計估算的變動性質和金額。
user: Please translate the following sentence from English to Chinese: (d) The Exchange may, at its discretion, accept a lower percentage of between 15% and 25% in the case of issuers with an expected market capitalisation at the time of listing of over HK$10,000,000,000, where it is satisfied that the number of securities concerned and the extent of their distribution would enable the market to operate properly with a lower percentage, and on condition that the issuer will make appropriate disclosure of the lower prescribed percentage of public float in the initial listing document and confirm sufficiency of public float in successive annual reports after listing (see rule 13.35).

assistant: (d) 如發行人預期在上市時的市值逾 100 億港元，另外本交易所亦確信該等證券的數量，以及其持有權的分佈情況，仍能使有關市場正常運作，則本交易所可酌情接納介乎 15% 至 25% 之間的一個較低的百分比，條件是發行人須於其首次上市文件中適當披露其獲准遵守的較低公衆持股量百分比，並於上市後的每份年報中連續確認其公衆持股量符合規定（參閱《上市規則》第 13.35 條）。
user: Please translate the following sentence from English to Chinese: (1) on the grant of the option, the transaction will be classified as if the option had been exercised.

assistant: (1) 在授予選擇權時，有關交易將會被分類，如同該選擇權已被行使一樣。
user: Please translate the following sentence from English to Chinese: (2) the Collective Investment Scheme complies and will comply with the SFC’s authorisation conditions for the CIS and any codes and guidelines issued by the SFC in relation to Collective Investment Schemes in so far as they apply;

assistant: (2) 上述集體投資計劃符合及將會符合證監會對集體投資計劃的認可條件及（如適用）證監會就集體投資計劃發出的任何守則及指引；
user: Please translate the following sentence from English to Chinese: 10. Where relevant, in the absence of a statement that estate duty indemnities have been given, a statement that the directors have been advised that no material liability for estate duty would be likely to fall upon any member of the group.

assistant: 10. 如屬適用，若無刊載關於已提出遺產稅賠償保證的聲明，則須說明董事會已獲悉，有關集團內成員公司不大可能需要負擔重大的遺產稅責任。
user: Please translate the following sentence from English to Chinese: It includes a financial analysis based on realistically assumed or reasonable assumptions of technical, engineering, legal, operating, economic, social, and environmental factors and the evaluation of other relevant factors which are enough for a Competent Person, acting reasonably, to determine if all or part of the mineral Resource may be classified as a mineral Reserve.

assistant: 當中包括進行財務分析，而有關分析是根據切合實際假定或合理假設的技術、工程、法律、營運、經濟、社會及環境因素，以及其他有關因素的評估而作出，從而使合資格人士可合理地釐定全部或部分礦產資源量是否可列作礦產儲量。
user: Please translate the following sentence from English to Chinese: (b) in the case of defined contribution schemes, details of whether forfeited contributions (by employers on behalf of employees who leave the scheme prior to vesting fully in such contributions) may be used by the employer to reduce the existing level of contributions and if so, the amounts so utilised in the course of the year and available at the balance sheet date for such use;

assistant: (b) 倘屬清楚界定的供款計劃，有關僱主是否可以動用已喪失權利的供款（僱員在獲得完全保留該筆供款數額的權利前退出該計劃，由僱主代僱員處理）以減低現有的供款水平，倘可以動用，則列出該年度內所動用的數額及在截至資產負債表結算日可用作該項用途的數額；
user: Please translate the following sentence from English to Chinese: Annual reports 20.69 The listed issuer’s annual report must contain the following information on the connected transactions conducted in that financial year (including continuing connected transactions under agreements signed in previous years):

assistant: 年報 20.69 上市發行人的年度報告必須載有在該財政年度中進行的關連交易之詳情（包括根據往年簽訂協議進行的持續關連交易）：
user: Please translate the following sentence from English to Chinese: Policies on the efficient use of resources, including energy, water and other raw materials.

assistant: 有效使用資源（包括能源、水及其他原材料）的政策。
user: Please translate the following sentence from English to Chinese: 10.39A Where shareholders’ approval is required under rule 10.39, the Exchange reserves the right to require the following parties to abstain from voting in favour of the relevant resolution at the general meeting:

assistant: 10.39A 如根據《GEM上市規則》第10.39條的規定，公開售股須取得股東批准，本交易所有權要求下列人士在股東大會上放棄表決贊成有關決議：
user: Please translate the following sentence from English to Chinese: (a) it must comply with the following additional requirements:

assistant: (a) 則必須遵守下列附加規定：
user: Please translate the following sentence from English to Chinese: (a) such omission to be necessary or appropriate;

assistant: (a) 在初步公告內省略任何資料是必需或適當的；
user: Please translate the following sentence from English to Chinese: 25.03 The Exchange will consider an application by a PRC issuer for listing on GEM under this Chapter only if:

assistant: 25.03 在本章的規定下，只有在下列情況下，本交易所纔會考慮中國發行人在 GEM 上市的申請：
user: Please translate the following sentence from English to Chinese: The Head of the Listing Division The Listing Division The Stock Exchange of Hong Kong Limited

assistant: 香港聯合交易所有限公司上市科上市科主管
user: Please translate the following sentence from English to Chinese: (b) Where a prospectus is to be registered under the Companies (Winding Up and Miscellaneous Provisions) Ordinance, the listed issuer or new applicant must submit to the Exchange through HKEx-EPS for publication on the GEM website a readyto-publish electronic copy of each of the prospectus and any application forms.

assistant: (b) 如屬須根據《公司（清盤及雜項條文）條例》登記的招股章程，上市發行人或新申請人須透過香港交易所電子登載系統向本交易所呈交該招股章程及任何申請表格各自的可供即時發表的電子版本，以登載於 GEM 的網站上。
user: Please translate the following sentence from English to Chinese: C.1.4 The directors should include in the separate statement containing a discussion and analysis of the group’s performance in the annual report, an explanation of the basis on which the issuer generates or preserves value over the longer term (the business model) and the strategy for delivering the issuer’s objectives.

assistant: C.1.4 董事應在年報內討論及分析集團表現的獨立敘述內，闡明發行人對長遠產生或保留價值的基礎（業務模式）及實現發行人所立目標的策略。
user: Please translate the following sentence from English to Chinese: The issuer must apply one of these bodies of standards consistently and shall not normally change from one body of standards to the other unless there are reasonable grounds to justify such change.

assistant: 除非有合理的理由，否則發行人須持續採用其中一套準則，通常不得隨意從一套準則改變爲另一套準則。
user: Please translate the following sentence from English to Chinese: Without limiting the generality of this rule, an issuer whose assets consist wholly or substantially of cash or short-dated securities will not normally be regarded as suitable for listing, except where the issuer or group is solely or mainly engaged in the securities brokerage business.

assistant: 在不損害本規則的一般性原則下，其資產全部或大部分屬現金或短期證券的發行人通常視作不適合上市，除非該發行人或集團只從事或主要從事證券經紀業務。
user: Please translate the following sentence from English to Chinese: (3) Revenue ratio — the revenue attributable to the assets which are the subject of the transaction divided by the revenue of the listed issuer (see in particular rules 14.14 and 14.17);

assistant: (3) 收益比率─有關交易所涉及資產應占的收益，除以上市發行人的收益（詳見《上市規則》第 14.14 及 14.17 條）；
user: Please translate the following sentence from English to Chinese: (2) Any notices, notifications and all other documents required to be submitted to the GEM Listing Committee, the GEM Listing (Review) Committee or the Listing Appeals Committee must be served upon the Secretary who will ensure that copies are provided to the other parties and members of the GEM Listing Committee, the GEM Listing (Review) Committee or the Listing Appeals Committee, as appropriate.

assistant: (2) 任何需呈交予 GEM 上市委員會、GEM 上市（複覈）委員會或上市上訴委員會的通告、通知及其他文件均須送達祕書； 祕書將確保有關文件的副本提供予其他各方，以及 GEM 上市委員會、GEM 上市（複覈）委員會或上市上訴委員會的委員（視何者適用而定）。
user: Please translate the following sentence from English to Chinese: 23. Issuer’s Acknowledgements:

assistant: 23. 發行人的確認：
user: Please translate the following sentence from English to Chinese: (1) the SFC (HKEC Listing) Committee, which shall exercise applicable powers and functions equivalent to those of the Listing Committee including applicable powers and functions equivalent to those of the Listing (Review) Committee;

assistant: （1）證監會（香港交易所上市）委員會，會行使相等於上市委員會所享有的適用權力及職能，其中包括相等於上市（複覈）委員會所享有的適用權力及職能；
user: Please translate the following sentence from English to Chinese: (b) details of the regional and basin generalized geology and evident petroleum system;

assistant: (b) 區域及盆地整體地質結構以及實證石油系統的詳情；
user: Please translate the following sentence from English to Chinese: Provided that the Exchange may agree in its sole discretion that compliance with this paragraph may be modified or waived in respect of any associated corporation if, in the opinion of the Exchange, the number of associated corporations in respect of which each director and chief executive is taken or deemed to have an interest or short position under Part XV of the Securities and Futures Ordinance is such that compliance with this paragraph would result in particulars being given which are not material in the context of the group and are excessive in length.

assistant: 但如本交易所認爲，每名董事及最高行政人員根據《證券及期貨條例》第 XV 部被假設或視爲擁有權益或淡倉的相聯法團的數目太多，以致遵從本段規定所提供的有關資料對集團而言並非重大，且令篇幅過分冗長，則本交易所可全權酌情同意修改或豁免須遵從本段有關披露於相聯法團的權益或淡倉的規定。
user: Please translate the following sentence from English to Chinese: After notification of approval in principle but before the date of issue of the listing document 12.24 The following must be lodged with the Exchange by a new applicant as soon as practicable after the hearing of the application by the Listing Division but on or before the date of issue of the listing document:

assistant: 於通知原則上批准後但於上市文件刊發日期前 12.24 新申請人必須於上市科聆訊申請後，但於上市文件刊發日期當日或之前，儘快向本交易所提交下列文件：
user: Please translate the following sentence from English to Chinese: (2) If there is more than one class of share, the rights of each class of share as regards voting, dividend, capital, redemption, and the creation or issue of further shares ranking in priority to or pari passu with each class other than the lowest ranking equity.

assistant: (2) 如有超過一類股份，說明每類股份在投票、股息、股本、贖回方面所附有的權利，以及有關設定或進一步發行享有權利較每類股份（最低級別的股份除外）優先或與其同等的股份的資料。
user: Please translate the following sentence from English to Chinese: Scenario 2 X 30%

assistant: 情境2 X ≥ 30%
user: Please translate the following sentence from English to Chinese: The relevant provisions are set out in Chapter 9A of the Main Board Listing Rules.

assistant: 有關條文載於《主板上市規則》第九 A 章。
user: Please translate the following sentence from English to Chinese: (2) If there is more than 1 class of shares, the rights of each class of shares as regards voting, dividend, capital, redemption, and the creation or issue of further shares ranking in priority to or pari passu with each class other than the lowest ranking equity.

assistant: (2) 如有超過一類股份，說明每類股份在投票、股息、股本、贖回方面所附有的權利，以及有關增設或進一步發行享有權利較每類股份（最低級別的股份除外）優先或與其同等的股份的資料。
user: Please translate the following sentence from English to Chinese: Note: Examples of consumer goods and services are:

assistant: 以下是消費品及消費服務的例子：
user: Please translate the following sentence from English to Chinese: 5. That a copy of either (i) the directors’ report, accompanied by the balance sheet (including every document required by law to be annexed thereto) and profit and loss account or income and expenditure account or (ii) the summary financial report, shall, at least 21 days before the date of the general meeting, be delivered or sent by post to the registered address of every member. (Note 3) As regards Rights

assistant: 5. (i) 董事會報告連同資產負債表（包括法例規定須附錄於資產負債表的每份文件）及損益表或收支結算表，或 (ii) 財務摘要報告，均須於股東大會舉行的日期前至少 21 天，交付或以郵遞方式送交每名股東的登記地址。 （附註 3） 有關權利
user: Please translate the following sentence from English to Chinese: (8) a statement giving details of any purchases by the issuer of shares made in the previous 6 months (whether on GEM or otherwise), giving the date of each purchase and the purchase price per share or the highest and lowest prices paid for such purchases, where relevant;

assistant: (8) 說明發行人在前六個月內購回股份（不論是否在 GEM 進行）的詳情，包括每次購回的日期及每股買價，或就購回該等股份所付出的最高價及最低價（如屬適用）；
user: Please translate the following sentence from English to Chinese: (a) a substantial shareholder of another subsidiary of the listed issuer;

assistant: (a) 上市發行人旗下另一家附屬公司的主要股東；
user: Please translate the following sentence from English to Chinese: Notes: 1 In the case of a PRC issuer, references to directors or past directors in this rule shall also mean and include past and present supervisors (as appropriate).

assistant: 附註： 1 就中國發行人而言，凡文中提及的董事或離任董事之處，也指及包括監事或離任監事（視何者適用而定）。
user: Please translate the following sentence from English to Chinese: 6. The Issuer and the Guarantor shall inform the Exchange as soon as practicable after approval by or on behalf of the board of:

assistant: 6. 發行人及擔保人在董事會批准或代董事會批准下列事項後，須儘快通知本交易所：
user: Please translate the following sentence from English to Chinese: (iv) profits or losses attributable to shareholders,

assistant: (iv) 股東應占盈利或虧損；
user: Please translate the following sentence from English to Chinese: 5.60 When a director places investment funds comprising securities of the issuer under professional management, discretionary or otherwise, the managers must nonetheless be made subject to the same restrictions and procedures as the director himself in respect of any proposed dealings in the issuer’s securities.

assistant: 5.60 倘董事將包含發行人證券的投資基金交予專業管理機構管理，不論基金經理是否已授予全權決定權，該基金經理於買賣該董事所屬發行人的證券時，必須受與董事同等的限制及遵循同等的程序。
user: Please translate the following sentence from English to Chinese: Accountants’ reports are required to be included in the following listing documents and circulars:

assistant: 下列上市文件及通函必須刊載會計師報告：
user: Please translate the following sentence from English to Chinese: (e) disclose fully and fairly his interests in contracts with the issuer;

assistant: (e) 全面及公正地披露其與發行人訂立的合約中的權益；
user: Please translate the following sentence from English to Chinese: or one structured product for one, ten or 100 shares (or other security).

assistant: 或每一份結構性產品代表 1 股、10 股或 100 股股份（或其他證券）。
user: Please translate the following sentence from English to Chinese: (f) circulars or offer documents issued by the issuer in connection with takeovers, mergers or offers.

assistant: (f) 發行人就收購、合併或要約而刊發的通函或收購建議文件。
user: Please translate the following sentence from English to Chinese: 10. that all the shares/debt securities of each class referred to above are in all respects identical (Note 1);

assistant: 10. 上文提及的每類股份╱債務證券在各方面均屬相同（附註 1）；
user: Please translate the following sentence from English to Chinese: Contingent assets normally refer to assets that will have to be acquired by a listed issuer pursuant to an agreement upon occurrence or non-occurrence of certain event(s) after the listed issuer has entered into the agreement.

assistant: 「或然資產」一般指，上市發行人於達成一項協議後，由於某些事件的出現或不出現而必須根據協議購入的資產。