billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: UNAUDITED PRO FORMA FINANCIAL INFORMATION Basis of Opinion We conducted our engagement in accordance with Hong Kong Standard on Investment Circular Reporting Engagements 300 “Accountant’s Reports on Pro Forma Financial Information in Investment Circulars” issued by the HKICPA.

assistant: 吾等根據香港會計師公會頒佈的香港投資通函申報聘約準則第300號「投資通函中的備考財務資料的會計師報告」進行工作。
user: Please translate the following sentence from English to Chinese: Under the Singapore Code on CIS, the Trust is subject to the Code Investment Guidelines.

assistant: 根據《新加坡集體投資計劃守則》，信託須遵守《守則投資指引》。
user: Please translate the following sentence from English to Chinese: The net assets of the combining companies are combined using the existing book values from Mr. Liu’s perspective.

assistant: 合併公司的資產淨值從劉先生角度按現時賬面值合併。
user: Please translate the following sentence from English to Chinese: He was appointed as the sole director of Fu Yo since its incorporation on 21 May 2015.

assistant: 彼自富友于二零一五年五月二十一日註冊成立起獲委任爲其唯一董事。
user: Please translate the following sentence from English to Chinese: Mr. Feng put in place the nominee arrangement with Ms. Zhao, as well as the various nominee arrangements referred to below, principally because he wished to maintain a lower profile as his automobile dealership business expanded.

assistant: 馮先生與趙女士訂有代名人安排，以及下述的多項代名人安排，主要由於隨著彼的汽車經銷業務有所拓展，彼希望保持低調。
user: Please translate the following sentence from English to Chinese: and (ii) for which the Reference Index is calculated. China Securities Index Co., Ltd

assistant: 及 (ii) 該日的參考指數將獲計算。 中證指數有限公司
user: Please translate the following sentence from English to Chinese: We have used the proceeds from our bank loans to finance the capital expenditures in connection with the expansion of our business and for our working capital purpose.

assistant: 本集團以銀行貸款所得款項撥付業務擴展所需的資本開支及用作營運資金。
user: Please translate the following sentence from English to Chinese: Profit attributable to:

assistant: 以下人士應占利潤：
user: Please translate the following sentence from English to Chinese: We rely on the continued service of our current skilled staff and our ability to recruit additional skilled staff in the future.

assistant: 我們有賴現有的熟練員工不斷提供的服務以及於日後增聘技術員工的能力。
user: Please translate the following sentence from English to Chinese: - Interest expense - Depreciation - Amortisation of lease prepayments - Net foreign exchange loss - Interest income - Impairment loss on trade receivables - Loss on disposal of property, plant and equipment Changes in working capital:

assistant: －利息開支－折舊－預付租賃款項攤銷－外匯淨虧損－利息收入－貿易應收款項減值虧損－出售物業、廠房及設備　的虧損運營資本變動：
user: Please translate the following sentence from English to Chinese: Each of Alpha Spring, An Yu and Investec subscribed US$40 million.

assistant: Alpha Spring、An Yu及Investec各自認購40百萬美元。
user: Please translate the following sentence from English to Chinese: In particular, we may face product liability claim We may become subject to liabilities against which we have not insured adequately or at all or liabilities against which cannot be insured. Should any significant property damage or personal injury occur to our facilities or employees due to accidents, natural disasters, or similar events, our business may be adversely impacted, potentially leading to a loss of assets, lawsuits, employee compensation obligations, or other forms of economic loss.

assistant: 尤其是，我們可能面臨產品責任索償 我們或須承擔我們並未充份投保甚至並無投保的責任或無法投保的責任。 倘因意外、自然災害或類似事件導致我們的設施或僱員發生任何重大財物損壞或人身傷害，則或會對我們的業務產生不利影響，可能因而導致損失資產、法律訴訟、賠償僱員的責任或其他形式的經濟損失。
user: Please translate the following sentence from English to Chinese: This Web Proof Information Pack must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. RISK FACTORS Problems with any of our external manufacturers’ production facilities or processes could result in product defects or failure to produce an adequate number of tea ware meeting our quality standards.

assistant: 本網上預覽資料集須與封面「警告」一節一併閱讀。 風險因素 外部生產商的生產設施或工序若出現問題，可能會導致茶具產品有缺陷或無法生產足夠數量的符合質量標準的茶具。
user: Please translate the following sentence from English to Chinese: Enterprises and persons directly responsible for the offences may be subject to criminal liability.

assistant: 直接負責的企業及人士或須負上刑事責任。
user: Please translate the following sentence from English to Chinese: Pursuant to the agreements entered with the third party logistic service providers, the logistics service providers are responsible for any product damage caused during delivery.

assistant: 根據我們與第三方物流服務供應商訂立的協議，物流服務供應商須就交付過程中的任何產品損壞負責。
user: Please translate the following sentence from English to Chinese: Calculation of the Global Exposure The Global Exposure resulting from the use of FDIs can be defined as the sum of the counterparty risk and the market risk to which a Sub-Fund is exposed. Unless otherwise provided in the relevant Product Annex, the Management Company will apply the commitment approach for the purposes of calculating the Global Exposure of the Sub-Funds, in accordance with the Regulations and based on the principle that the FDIs entered into by the Indirect Replication Funds are structured to reflect the performance of the Reference Index.

assistant: 計算全局風險 由於運用 FDI 而引起的全局風險可界定爲附屬基金須承受的對手方風險及市場風險兩者的總和。 除非有關產品附件另行規定，爲了計算各附屬基金的全局風險，管理公司將採取承擔取向，按照規例而且所依據的原則是各間接複製基金訂立的 FDI 在結構上要反映參考指數的表現。
user: Please translate the following sentence from English to Chinese: Our employees are located in China and Hong Kong.

assistant: 我們的僱員在中國及香港。
user: Please translate the following sentence from English to Chinese: Our Adjusted EBITDA decreased by 7.3% to HK$750.3 million in 2012 from HK$809.2 million in 2011.

assistant: 我們的經調整 EBITDA 由二零一一年的 809,200,000 港元下降 7.3 % 至二零一二年的 750,300,000 港元。
user: Please translate the following sentence from English to Chinese: and/or - exceptional circumstances, such as, but not limited to, disruptive market conditions or extremely volatile markets, may arise which cause a Direct Replication Fund’s tracking accuracy to diverge substantially from the Reference Index.

assistant: 及/或 - 可能出現非常情況，例如但不限於市場干擾情況或極端波動市場等，導致直接複製基金的追蹤準確度大幅偏離參考指數。
user: Please translate the following sentence from English to Chinese: In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

assistant: 在評估使用價值時，會使用除稅前貼現率將估計未來現金流量貼現至其現值，該貼現率反映市場當時對貨幣時間價值及該資產（並未調整估計未來現金流量）特定風險的評估。
user: Please translate the following sentence from English to Chinese: Our Company was incorporated in the Cayman Islands under the Companies Law as an exempted company with limited liability on 29 November, 2006 with an authorised share capital of HK$200,000 divided into 2,000,000 Shares having a par value of HK$0.10 each.

assistant: 本公司於2006年11月29日在開曼羣島根據公司法註冊成立爲受豁免有限公司，擁有法定股本爲200,000港元並分爲2,000,000股每股面值0.10港元的股份。
user: Please translate the following sentence from English to Chinese: Impact on certain consolidated statement of comprehensive income items for the year ended 31st March, 2011

assistant: 對截至二零一一年三月三十一日止年度綜合全面收益表若干項目的影響
user: Please translate the following sentence from English to Chinese: Accordingly, this provides us with a competitive advantage in terms of lower transportation costs and reliability of delivery service in meeting our customers’ needs.

assistant: 因此，在較低的運輸成本及提供可靠的送貨服務以滿足客戶所需方面賦予我們競爭優勢。
user: Please translate the following sentence from English to Chinese: Key management personnel have been identified as the members of the AIA Group’s Exco and members of the Company’s Board.

assistant: 主要管理人員已確定爲AIA Group的行政人員及貴公司董事會成員。
user: Please translate the following sentence from English to Chinese: Under the most recent agreements entered into between the logistics service providers and us, the freight rate is primarily fixed for the period from 2012 to 2015.

assistant: 根據物流服務供應商與我們最近訂立的協議，運費於二零一二年至二零一五年大多固定。
user: Please translate the following sentence from English to Chinese: members of the medical and/or dental benefits plans administered by our Group, who mainly include:

assistant: 本集團管理的醫療及╱或牙科福利計劃的會員，主 要包括：
user: Please translate the following sentence from English to Chinese: As part of the Reorganisation Plan, Huffy Corporation issued 628,748 common stocks and certain corporation bonds (note 22) to the Group.

assistant: 作爲重組的一部分，Huffy Corporation向貴集團發行 628,748股普通證券及若干公司債券（附註22）。
user: Please translate the following sentence from English to Chinese: Ms. Law Yin Nee (羅燕妮) (“Ms. Law”), aged 38, joined our Group in August 2003 as an assistant accountant.

assistant: 羅燕妮女士（「羅女士」），38歲，於二零零三年八月加入本集團擔任助理會計。
user: Please translate the following sentence from English to Chinese: Subscription Price The Subscription Price is HK$0.07 per Offer Share, payable in full upon application. The Subscription Price represents:

assistant: 認購價 認購價爲每股發售股份 0.07 港元，須於申請時全數支付。
user: Please translate the following sentence from English to Chinese: A total return net index calculates the performance of the Reference Index constituents on the basis that any dividends or distributions are reinvested after the deduction of any taxes that may apply.

assistant: 總回報淨值指數是基於股息或分派額在扣除任何適用稅項後再作投資來計算參考指數成分股的表現。
user: Please translate the following sentence from English to Chinese: The person with exploration rights shall carry out the exploration as per the scope of exploration areas and items specified in the exploration license and perform the construction as per the approved exploration design.

assistant: 探礦權擁有人應當按照勘查許可證規定的勘查區塊範圍和勘查專案進行勘查，並按照批准的勘查設計施工。
user: Please translate the following sentence from English to Chinese: We used to focus on the production of powder thenardite. We have recently taken the initiative to expand our production of specialty thenardite and medical thenardite, the gross profit margins of which were 81.9% and 75.4%, respectively, for the year ended December 31, 2007, and 77.8% and 70.7%, respectively, for the year ended December 31, 2008, as compared to the gross profit margin of 32.0% and 28.2% of powder thenardite for the same periods.

assistant: 業務 開發新產品及用途，集中銷售高利潤產品本公司過往集中生產普通芒硝，最近已著手擴大特種芒硝及藥用芒硝生產的計劃。 截至二零零七年十二月三十一日止年度，特種芒硝及藥用芒硝的毛利率分別爲81.9%及75.4%，截至二零零八年十二月三十一日止年度的毛利率分別爲77.8%及70.7%；
user: Please translate the following sentence from English to Chinese: The carrying amount of the financial asset is reduced by the impairment loss directly with the exception of trade receivables, where the carrying amount is reduced through the use of an allowance account. Changes in the carrying amount of the allowance account are recognised in profit or loss.

assistant: 金融資產的減值虧損會直接於金融資產的賬面值扣減，惟貿易應收款項除外，在此情況下，賬面值會透過撥備賬作出扣減。 撥備賬內的賬面值變動會於損益內確認。
user: Please translate the following sentence from English to Chinese: (ii) no founders, management or deferred shares or any debentures of our Company have been issued or agreed to be issued;

assistant: (ii) 概無發行或同意發行本公司的創辦人、管理層或遞延股份或任何債權證；
user: Please translate the following sentence from English to Chinese: (b) exchange of Share Stapled Units for Ordinary Shares pursuant to the Exchange Right;

assistant: (b) 根據交換權以股份合訂單位交換普通股；
user: Please translate the following sentence from English to Chinese: As part of our arrangement with CRE, where we provide one bottle of water free-of-charge for each bottle that is purchased, CRE is entitled to receive one bottle of water for free, so the fair value of the consideration received is equally allocated between the deliveries of the two bottles.

assistant: 作爲我們與中鐵快運訂立的安排一部分，我們會就中鐵快運所購買的每一瓶水免費提供一瓶，中鐵快運有權免費獲得一瓶水，故所收取代價的公允值會就所送交的兩瓶水平均分攤。
user: Please translate the following sentence from English to Chinese: A prolonged downturn in oil and gas prices could depress the level of exploration, development and production activity offshore, which would reduce the demand for our products and put pressure on the prices that we charge for our products.

assistant: 油氣價格長久下調，會壓制在近海的勘採、開發及生產活動，因此會減少對本公司產品的需求，對我們的產品收費構成壓力。
user: Please translate the following sentence from English to Chinese: (40) offer to purchase made by the Company on 1 September 2011 in favour of Steve Floth, pursuant to which the Company offered to purchase and Steve Floth accepted such offer on 2 September 2011 to purchase up to 20,000 Class B Common Shares of Distech Controls that may be held by Steve Floth at a purchase price to be paid by the Company through the issuance of such number of Shares which shall be determined in accordance with the terms of such offer;

assistant: 本公司須以發行股份的方式支付購買價，股份數目則根據要約條款釐定； (40) 本公司於二零一一年九月一日向Steve Floth提出的購股要約，本公司提出購買 Steve Floth所持不超過20,000股Distech Controls B類普通股，而Steve Floth於二零一一年九月二日接納該購股要約。 本公司須以發行股份的方式支付購買價，股份數目則根據要約條款釐定；
user: Please translate the following sentence from English to Chinese: Maximum amounts due from these related parties during the Relevant Periods are as follows:

assistant: 於有關期間，應收該等關連人士的最高款項如下：
user: Please translate the following sentence from English to Chinese: During the Track Record Period, the Group has not experienced any significant difficulties in recruiting the employees, and have not experienced any significant staff turnover or labor disputes.

assistant: 於往績期間，本集團在招聘員工方面並無遇上重大困難，亦未曾遇到任何重大人員流失或勞資糾紛。
user: Please translate the following sentence from English to Chinese: Our insurance policies will usually cover any accidents occur to our employees when they are conducting site visits and inspections.

assistant: 本集團保單一般將承保本集團僱員在進行實地考察及檢查時發生的任何事故。
user: Please translate the following sentence from English to Chinese: or any of the following branches of Wing Lung Bank Limited:

assistant: 或永隆銀行有限公司下列任何一間分行：
user: Please translate the following sentence from English to Chinese: 1,075,400,625 Rights Shares The aggregate nominal value of the Underwritten Shares will be HK$172,064,100 (where the allotment and issue of the Rights Shares are prior to the effective date of the Capital Reorganisation) or HK$10,754,006.25 (where the allotment and issue of the Rights Shares are after the effective date of the Capital Reorganisation).

assistant: 1,075,400,625股供股股份 包銷股份之總面值將爲港幣172,064,100元（倘於股本重組生效日期前配發及發行供股股份）或港幣 10,754,006.25元（倘於股本重組生效日期後配發及發行供股股份）。
user: Please translate the following sentence from English to Chinese: 1 The Trust and the Index Funds .

assistant: 1 信託基金及指數基金 .
user: Please translate the following sentence from English to Chinese: (1) The inventory turnover days for a year is the average inventory balance divided by cost of sales for that year and multiplied by 360 days for the three years ended 31 December 2016.

assistant: (1) 年內存貨週轉天數爲平均存貨結餘除以該年度的銷售成本再乘以截至 2016 年 12 月 31 日止三個年度 360 天。
user: Please translate the following sentence from English to Chinese: (iv) save the future interest expense in connection with the Power Way Loan;

assistant: (iv)省卻日後就威域貸款錄得利息開支；
user: Please translate the following sentence from English to Chinese: Please also refer to “Collateral Arrangements in respect of Securities Lending Transaction(s) by Direct Replication Funds”, sections 10 and 11 of “Investment Restrictions” and the risk factor “Securities Lending Transaction Risk” in this Prospectus for further information on Securities Lending Transactions. Broker Arrangements with Deutsche Bank AG, acting through its London branch The Company may enter into arm’s length securities broker transactions with Deutsche Bank AG, acting through its London branch or other broker institutions.

assistant: 有關證券借貸交易之進一步資料，亦請參閱本發行章程的「有關直接複製基金進行的證券借貸交易的抵押品安排」、「投資限制」第 10 及第 11 節以及「證券借貸交易風險」當中的風險因素。 與德意志銀行透過其倫敦分行行事達成的經紀安排 本公司可以公平交易與德意志銀行透過其倫敦分行行事或其他經紀機構進行證券經紀交易。
user: Please translate the following sentence from English to Chinese: It features handmade craftsmanship, representing strong manufacturing skills. Tian Wang brand has also been making significant efforts in expanding its sales channels by opening branded stores to enhance its brand image as a national brand leader.

assistant: 天王品牌亦透過投入大量精力開設品牌店舖擴充其銷售渠道，以提升其作爲國內品牌翹楚的品牌形象，同時亦起到宣傳中國手錶概念的作用。
user: Please translate the following sentence from English to Chinese: In addition, the REIT Manager believes that New Century Grand Hotel Changchun is not in close proximity to future additional supply of hotel rooms.

assistant: 此外，產業信託管理人認爲，長春開元名都大酒店所處位置並不緊靠酒店客房未來額外供應之地。
user: Please translate the following sentence from English to Chinese: As at June 30, 2012, the net and gross fair value liabilities of our interest rate swap contract was RMB17.0 million, which represent our exposure under the interest rate swap estimated as at June 30, 2012.

assistant: 於2012年6月30日，我們利率掉期合同的公允值負債淨額及總額爲人民幣 17.0百萬元，代表我們估計的於2012年6月30日所面臨的利率掉期風險。
user: Please translate the following sentence from English to Chinese: 5. The services cover club services (entertainment), disc jockey services, discotheque services, entertainer services, night clubs, party planning (entertainment), presentation of live performances.

assistant: 5. 該服務涵蓋會所服務（娛樂）、唱片騎師服務、迪斯科舞廳服務、藝人服務、夜總會、派對籌辦（娛樂）、現場表演。
user: Please translate the following sentence from English to Chinese: As of 30 June 2014, the Reference Index had a total market capitalisation of USD 4.11 trillion and consisted of 835 constituents out of the following 26 countries:

assistant: 至 2014 年 6 月 30 日爲止，參考指數的總市值爲 4.11 萬億美元，由以下 26 個國家的 835 個成分股組成：
user: Please translate the following sentence from English to Chinese: It should be noted that the Rights Issue is conditional upon, among others, the Underwriting Agreement becoming unconditional.

assistant: 務請留意，供股須待（其中包括）包銷協議成爲無條件後方可作實。
user: Please translate the following sentence from English to Chinese: Benefited from the government policy which has forced a number of unqualified terminal operators in Chizhou City to close down their port operations in recent years and hence increased demand for port logistic services of our terminals, our overall throughput capacity utilisation rate for cargo (i.e. bulk cargo and break bulk cargo) increased from 51.3% for FY2015 to 69.5% for FY2016 and further increased to 77.5% for FY2017.

assistant: 受惠於政府政策（其於近年迫使池州市多間不合資格的碼頭營運商關閉其港口營運，故而增加我們碼頭的港口物流服務需求），我們於二零一五年財政年度的貨物（即散裝貨及散雜貨）整體吞吐能力使用率由二零一五年財政年度的 51.3% 增加至二零一六年財政年度的 69.5%，及於二零一七年財政年度進一步增加至 77.5%。
user: Please translate the following sentence from English to Chinese: Significant judgement is exercised on the assessment of the collectability of receivables from each customer.

assistant: 於評估各客戶的應收款項可收回性時須作出重大判斷。
user: Please translate the following sentence from English to Chinese: You may also obtain information about us by visiting our website at http://www.spdrgoldshares.com. Information contained in our website is not part of this prospectus.

assistant: 閣下亦可瀏覽我們的網站http://spdrgoldshares.com以獲取有關我們的資料。 我們網站所載的資料並非本招股章程的一部分。
user: Please translate the following sentence from English to Chinese: (a) from the sale of goods, when the significant risks and rewards of ownership have been transferred to the buyer, provided that the Group maintains neither managerial involvement to the degree usually associated with ownership, nor effective control over the goods sold;

assistant: (a) 對於貨品銷售收益，當所有權的重大風險及回報已轉讓予買家，而　貴集團不再保留與所出售貨品擁有權相關的管理權或實際控制權時確認；
user: Please translate the following sentence from English to Chinese: Room 2410, 24/F, Wayson Commercial Building, 28 Connaught Road West, Sheung Wan, Hong Kong

assistant: 香港上環幹諾道西28號威勝商業大廈 24樓2410室
user: Please translate the following sentence from English to Chinese: The annual and semi-annual reports of the Index Fund shall also disclose whether or not such limit has been complied with during such period and account for any non-compliance in those reports.

assistant: 指數基金之年度及中期度報告亦將披露期內有否遵守有關限制，並於有關報告內解釋未能遵守有關限制之原因。
user: Please translate the following sentence from English to Chinese: Accordingly, the timing of completion and delivery of properties to purchasers have a significant effect upon our results of operations.

assistant: 因此，竣工時間及向買家交付物業的時間對經營業績造成重大影響。
user: Please translate the following sentence from English to Chinese: and (3) the nominal value of a Share on the Offer Date.

assistant: 及(3)一股股份於要約日期的面值。
user: Please translate the following sentence from English to Chinese: The ETF may buy the Asset Portfolio from Deutsche Bank AG.

assistant: ETF 可向德意志銀行購入資產投資組合。
user: Please translate the following sentence from English to Chinese: Consolidation reserve HK$’000

assistant: 綜合儲備千港元
user: Please translate the following sentence from English to Chinese: As explained in the section “Investment Objectives and Policies”, each of the Company (on behalf of an Indirect Replication Fund) and the relevant Swap Counterparty may terminate the relevant OTC Swap Transaction(s) at fair value in accordance with the terms of the relevant Swap Agreement.

assistant: 如「投資目標及政策」一節所述，本公司(代表各間接複製基金)及有關掉期對手方各自可按照有關掉期協議的條款按公平價值終止有關場外掉期交易。
user: Please translate the following sentence from English to Chinese: RISK FACTORS We could not guarantee that we are able to successfully collect any or all of the debts due, or the coverage of our export credit insurance is sufficient.

assistant: 風險因素 我們概不保證能成功收回任何或全部到期債務，或我們的出口信貸保險的投保範圍屬充足。
user: Please translate the following sentence from English to Chinese: Based on publicly available information, as of June 30, 2010, the generation capacities of wind power only accounted for 1.13% of the generation capacities of Datang Power.

assistant: 根據公開資料，於二零一零年六月三十日，其風電場的發電量只佔大唐發電的發電量的1.13%。
user: Please translate the following sentence from English to Chinese: The registered capital of a joint stock limited liability company is the amount of the issued share capital.

assistant: 股份有限公司的註冊資本乃已發行股本的數額。
user: Please translate the following sentence from English to Chinese: We may not be able to renew all of our existing leases for our retail shops when they expire, or if they are terminated, on terms acceptable to us.

assistant: 當我們的零售店的現有租約到期或終止時，我們或未能按我們可接受的條款重續所有現有租約。
user: Please translate the following sentence from English to Chinese: If for any reason it is impracticable to credit the stock accounts of Qualifying CREST Shareholders or to enable the Nil Paid Rights, Provisional Allotment Letters shall, unless the Company and the Banks agree otherwise, be sent out in substitution for the Nil Paid Rights which have not been so credited or enabled and the expected timetable as set out in this document may, with the consent of the Banks, be adjusted as appropriate. References to dates and times in this document should be read as subject to any such adjustment.

assistant: 倘因任何原因未能存入合資格 CREST 股東的股份賬戶或授予未繳款權利，除非經本公司及該等銀行另行同意，否則應寄發暫定配額通知書用以替換尚未以此方式存入或授出的未繳款權利，而本文件載列的預期時間表（經該等銀行同意）可作相應調整。 本文件內的日期及時間應以任何該等調整爲準。
user: Please translate the following sentence from English to Chinese: The outstanding principal amount of the 2011 Convertible Bonds has to be redeemed on the maturity date according to the terms of the 2011 Convertible Bonds.

assistant: 二零一一年可換股債券之尚未行使本金額須於到期日按二零一一年可換股債券條款贖回。
user: Please translate the following sentence from English to Chinese: An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset.

assistant: 物業、廠房及設備項目乃於出售後或當預期持續使用該資產將不會產生未來經濟利益時解除確認。
user: Please translate the following sentence from English to Chinese: (v) propose to convene a shareholders’ extraordinary general meeting, and to convene and preside over shareholders’ general meetings when the Board fails to perform the duty of convening and presiding over the general meeting in accordance with the Company Law;

assistant: (v) 提議召開臨時股東大會，在董事會不履行公司法所規定召開和主持股東大會的責任時，召開和主持股東大會；
user: Please translate the following sentence from English to Chinese: 12. AUDIT COMMITTEE The Company established an audit committee (‘‘Audit Committee’’) with written terms of reference in accordance with Rules 5.28 to 5.33 of the GEM Listing Rules.

assistant: 12. 審覈委員會 本公司已根據創業板上市規則第 5.28 至 5.33 條成立審覈委員會（「審覈委員會」），並訂有書面職權範圍。
user: Please translate the following sentence from English to Chinese: COMPETENT PERSON’S REPORT Gas emissions generated by the CNMC Zambian Projects are predominantly from the operation of fixed and mobile plants and emissions include fugitive waste gas, smelter and hydrometallurgical plant emissions.

assistant: 中國有色集團贊比亞項目的氣體排放絕大部分來自固定及移動設備運轉，排放物包括逸散廢氣、冶煉廠及溼法冶煉廠的排放物。