billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (3) The status of registered holders of depositary receipts as the legal owners of those depositary receipts, without prejudice to the issuer's right under the Securities and Futures Ordinance to investigate the ownership of its shares.

assistant: （3）預託證券登記持有人作爲該等預託證券的合法擁有人的地位，但不損發行人根據《證券及期貨條例》調查其股份擁有權的權利。
user: Please translate the following sentence from English to Chinese: (a) bulk print date, if applicable:

assistant: (a) 正式付印日期（如適用）：
user: Please translate the following sentence from English to Chinese: In such circumstances, the listed issuer must despatch an initial circular in partial compliance with rules 19.66 and 19.67 or rule 19.69 within the time frames stipulated in rules 19.41 and 19.42 or rules 19.48 and 19.52.

assistant: 在此等情況下，上市發行人須在《GEM上市規則》第19.41及 19.42 條或第 19.48 及 19.52 條所述時間內發出初步通函，使其部分地遵守《GEM 上市規則》第 19.66 及 19.67 條或第 19.69 條的規定。
user: Please translate the following sentence from English to Chinese: A black rainstorm warning occurring on either of the two ex-dates may affect the ability of the purchaser to effect registration in time.

assistant: 倘此兩個除淨日期中之一遇到黑色暴雨警告訊號，則會影響買主及時辦理過戶登記。
user: Please translate the following sentence from English to Chinese: The new applicant is not subject to the publication requirements for its Application Proof unless requested to comply with them by the Exchange.

assistant: 除非本交易所有所要求，否則新申請人毋須遵守申請版本的登載規定，但除獲授豁免外。
user: Please translate the following sentence from English to Chinese: 13.78 If and when requested by the Exchange, an issuer shall use its best endeavours to assist the Exchange to locate the whereabouts of any director (or, in the case of a PRC issuer, supervisor) who has since resigned from his directorship in the issuer.

assistant: 13.78 發行人當在本交易所提出要求時，盡力協助本交易所找尋任何已經辭任的發行人董事（或中國發行人的監事）的下落。
user: Please translate the following sentence from English to Chinese: (5) within 2 years prior to making the declaration pursuant to rule 17.97(1):

assistant: (5) 在根據《GEM 上市規則》第 17.97(1) 條作出聲明前兩年內：
user: Please translate the following sentence from English to Chinese: ii) The Exchange is responsible for the listing of authorised Collective Investment Schemes including vetting the listing documents and other relevant documents in respect of listing issues not covered by the Commission’s codes, supervising the conduct of the listing process and monitoring continuing compliance with the Listing Rules, in each case in accordance with the applicable rules of the Exchange.

assistant: ii) 本交易所負責認可集體投資計劃的上市事宜，包括根據本交易所的適用規則，就證監會守則範圍以外的上市事項審閱上市文件及其他有關文件、監督上市程序的進行以及監控上市後持續遵守《上市規則》等事宜。
user: Please translate the following sentence from English to Chinese: 15.3 Notwithstanding the percentage specified in Note 15.2, a transaction, arrangement or contract is regarded as a “transaction, arrangement or contract of significance” to a listed issuer if the omission of information relating to that transaction, arrangement or contract could have changed or influenced the judgement or decision of a person relying on the relevant information.

assistant: 15.3 儘管附註 15.2 已註明有關百分比的規定，但若不列某項交易、安排或合約的詳情會改變或影響到依賴有關資料的人士所作的判斷或決定，則該交易、安排或合約即被視爲屬上市發行人的“重要交易、安排或合約”。
user: Please translate the following sentence from English to Chinese: (10) the sponsor or a member of the sponsor group is the auditor or reporting accountant of the new applicant.

assistant: (10) 保薦人或保薦人集團成員爲新申請人的核數師或申報會計師。
user: Please translate the following sentence from English to Chinese: 2. Headline Categories for Circulars (as set out in Schedule 2)

assistant: 2. 通函的標題類別（詳見附表 2）
user: Please translate the following sentence from English to Chinese: 3. Application is now made in respect of [describe the interest of the Collective Investment Scheme] of [$ or other relevant currency] each in the issuer.

assistant: 3. 現就發行人每〔集體投資計劃權益單位〕面值〔港元或其他相關貨幣〕的集體投資計劃權益提出上市申請。
user: Please translate the following sentence from English to Chinese: 1. The form of the announcement referred to in rule 13.10(2) is as follows:

assistant: 1. 《上市規則》第 13.10(2) 條所指的公告形式如下：
user: Please translate the following sentence from English to Chinese: The market capitalisation/revenue/cash flow test

assistant: 「市值╱收益╱現金流量測試」
user: Please translate the following sentence from English to Chinese: (i) suppliers to the issuer;

assistant: (i) 發行人的供應商；
user: Please translate the following sentence from English to Chinese: 24.14 The accounts must be audited to a standard comparable to that required by the Hong Kong Institute of Certified Public Accountants or by the International Auditing and Assurance Standards Board of the International Federation of Accountants.

assistant: 24.14 審計該賬目所採用的準則，須相當於香港會計師公會或國際會計師聯會轄下的國際審計及保證標準委員會所規定的標準。
user: Please translate the following sentence from English to Chinese: the listed issuer being able to gain access to the target company’s books and records for the purpose of complying with the disclosure requirements in respect of the target company and the enlarged group under rules 14.66 and 14.67 or rule 14.69;

assistant: 上市發行人能取得目標公司的賬目及紀錄以符合《上市規則》第 14.66 及 14.67 條或第 14.69 條有關目標公司及經擴大的集團的披露規定；
user: Please translate the following sentence from English to Chinese: (5) If applicable, the period during which the structured products may be exercised and the date when this right commences and the date when the structured products mature or expire.

assistant: (5) （如適用）結構性產品的行使期限、行使權開始生效的日期以及結構性產品到期或屆滿的日期。
user: Please translate the following sentence from English to Chinese: and (d) the directors of the issuer have made sufficient enquiries so as to enable them to give the confirmations set out in the “responsibility statement” contained in the listing document.

assistant: 及 (d) 發行人的董事已作出充分查詢，使其能夠提供上市文件內「責任聲明」所載的確認聲明。
user: Please translate the following sentence from English to Chinese: 5. For so long as any of the listed securities are outstanding, the Issuer and the Guarantor will make available for inspection by holders of its listed securities, copies of its most recent audited financial statements and interim and, if published, quarterly financial statements at its registered office in Hong Kong, registered place of business in Hong Kong or other location (which may be a web site) acceptable to the Exchange.

assistant: 5. 只要仍有上市證券在市場上流通，發行人及擔保人即須在其於香港的註冊辦事處、在香港的註冊營業地點或爲本交易所接納的其他地點（可以是某個網站），提供其最近期經審計財務報表以及中期及（若有發佈）季度財務報表，以供其上市證券持有人查閱。
user: Please translate the following sentence from English to Chinese: 9.1 “per item” shall be defined to mean each of such other documents submitted for registration.

assistant: 9.1 「每項」的定義爲提交登記的每份該等其他文件。
user: Please translate the following sentence from English to Chinese: (H) documents of title despatched:

assistant: (H) 寄發所有權文件日期：
user: Please translate the following sentence from English to Chinese: 7. The securities for which application is now made

assistant: 7. 現申請上市的證券
user: Please translate the following sentence from English to Chinese: (c) property held for owner occupation;

assistant: (c) 持作業主自用的物業；
user: Please translate the following sentence from English to Chinese: (2) a copy of any application form to subscribe or purchase the CIS interests for which listing is sought;

assistant: (2) 認購或購買尋求上市的集體投資計劃的任何申請表格乙份；
user: Please translate the following sentence from English to Chinese: (2) a remittance in respect of the listing fee, transaction levy and trading fees as determined pursuant to Appendix 8;

assistant: (2) 按附錄八規定而繳付的上市費、交易徵費及交易費；
user: Please translate the following sentence from English to Chinese: – If a Mineral Company provides an economic evaluation based on Discounted Cash Flow analyses, the following additional requirements should be complied with:

assistant: 如礦業公司按折現現金流分析提供經濟評估，其須遵守以下的額外規定：
user: Please translate the following sentence from English to Chinese: If an issuer is a trust it must be validly established.

assistant: 如發行人爲信託，其必須有效地成立。
user: Please translate the following sentence from English to Chinese: 6A.24 When a Compliance Adviser is consulted by a listed issuer in the circumstances set out in rule 6A.23 above it must discharge the following responsibilities with due care and skill:

assistant: 6A.24 當上市發行人在上文《GEM 上市規則》第 6A.23 條所載情況下，諮詢合規顧問，合規顧問必須以適當謹慎及技能履行以下職責：
user: Please translate the following sentence from English to Chinese: General disclosure 8.36 A listing document, or a circular issued under rules 8.02 and 8.03, must disclose relevant information on material properties (including leased properties).

assistant: 一般披露 8.36 上市文件或根據《GEM 上市規則》第 8.02 及 8.03 條刊發的通函必須披露重要物業（包括租賃物業）的相關資料。
user: Please translate the following sentence from English to Chinese: The references must be clear and unambiguous and the summary must not only contain a cross-reference without any discussion of the matter.

assistant: 有關提述必須清楚明白，不得含糊，有關摘要亦不能只列出相互參照而對有關事宜不作任何論述。
user: Please translate the following sentence from English to Chinese: This rule shall not apply where the issuer announces the timetable of an entitlement on or before 19 June 2011. Notes:

assistant: 本規則不適用於發行人在 2011 年 6 月 19 日或之前公佈的權益時間表。 注：
user: Please translate the following sentence from English to Chinese: The Exchange reserves the right to cancel the listing if such suspension continues for more than 6 months or in any other case where it considers it necessary.

assistant: 如該項停牌持續超過 6 個月，或在任何本交易所認爲有需要的其他情況下，本交易所均有權取消上市發行人的上市資格。
user: Please translate the following sentence from English to Chinese: (1) at least 10 business days before the proposed date of registration of the prospectus by the Registrar of Companies, notice of the proposed date of registration of the prospectus (see rule 15.09);

assistant: (1) 在擬與公司註冊處處長註冊招股章程日期至少 10 個營業日前，就招股章程建議註冊日期發出的通知（參閱《GEM 上市規則》第 15.09 條）；
user: Please translate the following sentence from English to Chinese: 42. (1) The full names and professional qualifications, if any, of:

assistant: 42. (1) 以下各人（如有）的全名及專業資格：
user: Please translate the following sentence from English to Chinese: (2) (if the application is made by him as agent for the benefit of another person) no other application is being made by him as agent for or for the benefit of that person or by that person or by any other person as agent for that person;

assistant: (2) （如有關申請由他以代理人身份爲另一人士的利益作出）他以代理人身份代表該位人士或爲該位人士的利益、或該位人士本身、或該位人士的其他代理人概無作出其他申請；
user: Please translate the following sentence from English to Chinese: (3) the financial information required under paragraph 32 of Appendix 16 on the remaining group;

assistant: (3) 《上市規則》附錄十六第 32 段規定有關集團餘下業務的財務資料；
user: Please translate the following sentence from English to Chinese: and (3) the issuer has given its shareholders and holders of any other class of listed securities, if applicable, at least three months notice of the proposed withdrawal of the listing.

assistant: 及 (3) 發行人已至少在三個月前就擬撤回上市一事向其股東及其他類別上市證券持有人（如屬適用）發出通知。
user: Please translate the following sentence from English to Chinese: Total funds which would be raised on full exercise of the warrants

assistant: 全面行使權證可籌集的資金總額
user: Please translate the following sentence from English to Chinese: If the Exchange decides to treat the PRC Governmental Body as a connected person, the listed issuer must comply with any additional requirements requested by the Exchange. Depositary

assistant: 若本交易所決定該中國政府機關應被視爲關連人士，上市發行人必須遵守本交易所要求的任何附加規定。 存管人
user: Please translate the following sentence from English to Chinese: The issuer (or its paying agent or registrar) must also provide a bulk securities registration service in accordance with rule 31.30 and a certificate replacement service in accordance with rule 31.31.

assistant: 發行人（或付款代理或股票過戶登記處）須根據《GEM 上市規則》第 31.30 條提供大批證券登記服務，及根據《GEM 上市規則》第 31.31 條提供補發證書服務。
user: Please translate the following sentence from English to Chinese: (2) Where power is taken to forfeit unclaimed dividends, that power shall not be exercised until 6 years or more after the date of declaration of the dividend. (Note 2)

assistant: (2) 如獲授予權力沒收無人認領的股息，該項權力只可在宣佈股息日期後6年或6年以後行使。 （附註 2）
user: Please translate the following sentence from English to Chinese: (a) the new securities are issued to the connected person:

assistant: (a) 新證券發行予關連人士的時間如下：
user: Please translate the following sentence from English to Chinese: (7) In all cases it shall be the responsibility of the issuer whose securities are to be listed to ensure that the transaction levy is paid to the Exchange.

assistant: (7) 在所有情況下，其證券將上市的發行人須負責確保交易徵費已繳付予本交易所。
user: Please translate the following sentence from English to Chinese: 9.10 Issuers are also reminded that these requirements are not exhaustive and that an applicant for listing must also supply any further documents and information which the Exchange may require in a particular case.

assistant: 9.10 發行人亦須注意，此等規定並非涵蓋一切情況，本交易所如就任何個別情況提出要求，則上巿申請人亦須提交其他文件及資料。
user: Please translate the following sentence from English to Chinese: 3A.03 Each sponsor must give an undertaking and statement of independence to the Exchange as set out in Appendix 17 at the same time when an application on behalf of a new applicant is submitted to the Exchange.

assistant: 3A.03 每名保薦人代新申請人向本交易所呈交上市申請時，必須按照《上市規則》附錄十七所載，向本交易所作出承諾及有關其獨立性的陳述。
user: Please translate the following sentence from English to Chinese: (2) The transaction levy together with the investor compensation levy shall be calculated on an aggregated basis (rounded to the nearest cent) by applying the percentage rates as specified from time to time in the Securities and Futures (Levy) Order and the Securities and Futures (Investor Compensation – Levy) Rules to the total consideration payable to the issuer by a subscriber/purchaser for each security under the relevant Qualifying Transaction.

assistant: (2) 交易徵費連同投資者賠償徵費須根據認購人╱購買人在有關的需徵費交易中就每張證券支付予發行人的總代價，按《證券及期貨（徵費）令》及《證券及期貨（投資者賠償—徵費）規則》不時指定的百分比綜合計算（計至最接近的一仙）。
user: Please translate the following sentence from English to Chinese: 33. Details of any share schemes to which Chapter 17 applies.

assistant: 33. 第十七章適用的任何股份計劃的詳細資料。
user: Please translate the following sentence from English to Chinese: Issuers are encouraged to contact the Exchange if they envisage any difficulties in complying fully with the relevant requirements.

assistant: 發行人若預見難以完全符合相關規定，應聯絡本交易所。
user: Please translate the following sentence from English to Chinese: (in English) (in Chinese)

assistant: （英文）（中文）
user: Please translate the following sentence from English to Chinese: Information on the Structured Products

assistant: 有關結構性產品的資料
user: Please translate the following sentence from English to Chinese: The issuer should not overwhelm or confuse investors with lengthy announcements describing changes to information contained in the original circular.

assistant: 發行人不應以篇幅冗長的公告敍述有關的修訂內容，令投資者無所適從或感到混淆。
user: Please translate the following sentence from English to Chinese: A listed issuer may not dispose of its existing business for a period of 24 months after a change in control (as defined in the Takeovers Code) unless the assets acquired from the person or group of persons gaining such control or his/their associates and any other assets acquired by the listed issuer after such change in control can meet the requirement of rule 11.12A.

assistant: 上市發行人不得在控制權（如《收購守則》所界定的）轉手後的 24 個月內出售其原有業務，除非上市發行人向此等控制權的人士或一組人士或其聯繫人所收購的資產，連同上市發行人在控制權轉手後所收購的任何其他資產，能夠符合《GEM 上市規則》第 11.12A 條有關營業紀錄的規定。
user: Please translate the following sentence from English to Chinese: and (b) a list from each placing broker setting out the names, addresses and identity card or passport numbers (where individuals) and the names, addresses and business registration numbers (where companies) of all its placees, the names and addresses of the beneficial owners of the securities (in the case of nominee companies) and the amounts taken up by each of its placees;

assistant: 及 (b) 由每名配售經紀提供、載有所有承配人（如屬個人）的姓名、地址及身份證號碼或護照號碼，及（如屬公司）其名稱、地址及商業註冊號碼，（如屬代表人公司）證券實益擁有人的名稱及地址，及每名承配人獲取證券數目的名單。
user: Please translate the following sentence from English to Chinese: (5) any supplementary information which in the opinion of the directors of the listed issuer is necessary for a reasonable appreciation of the results for the relevant year;

assistant: (5) 上市發行人董事認爲可以合理瞭解有關年度業績而必須的補充資料；
user: Please translate the following sentence from English to Chinese: (1) any proposed alteration of the Issuer’s or the Guarantor’s (as the case may be) memorandum or articles of association or equivalent documents which would affect the rights of holders of its listed securities;

assistant: (1) 建議修訂發行人或擔保人（視屬何情況而定）的公司組織章程大綱或細則或同等文件，而該等修訂會影響其上市證券持有人的權利；
user: Please translate the following sentence from English to Chinese: 13.51C Directors, supervisors and chief executive(s) of an issuer must procure and/or assist the issuer to comply with rule 13.51(2) and rule 13.51B including, but not limited to, by immediately informing the issuer of the information referred to in paragraphs (a) to (x) of rule 13.51(2) and any change in the information referred to in paragraphs

assistant: 13.51C 發行人董事、監事及行政總裁必須促使及╱或協助發行人遵守《上市規則》第 13.51(2) 條及第 13.51B 條的規定，包括（但不限於）立即通知發行人第 13.51(2) 條第 (a) 至 (x) 段所述資料，以及第 13.51(2) 條第 (a) 至 (w) 段所述資料的任何變動（這些資料均與董事、監事或行政總裁有關）。
user: Please translate the following sentence from English to Chinese: The issuer must assess whether or not it is necessary to adjourn the meeting of the election to give shareholders at least 10 business days to consider the relevant information disclosed in the announcement or supplementary circular.

assistant: 發行人必須評估是否需要將選舉董事的會議押後，以讓股東有至少 10 個營業日考慮公告或補充通函所披露的有關資料。
user: Please translate the following sentence from English to Chinese: (5) where the transaction is a major transaction approved or to be approved by way of written shareholders’ approval from a shareholder or a closely allied group of shareholders pursuant to rule 14.44, details of the shareholder or the closely allied group of shareholders (as the case may be), including the name of the shareholder(s), the number of securities held by each such shareholder and the relationship between the shareholders;

assistant: (5) 如有關交易屬主要交易，並根據《上市規則》第 14.44 條，已取得或將會取得一名股東或一批有密切聯繫股東的書面批准，須提供該股東或該批有密切聯繫股東（視屬何情況而定）的詳情，包括股東名字、每名股東所持證券的數目及股東之間的關係；
user: Please translate the following sentence from English to Chinese: (i) the Hong Kong issuer does not have a policy of revaluing its properties (or a large part of its property portfolio) on an annual basis;

assistant: (i) 香港發行人並無按年重估其物業（或其物業投資組合的大部分）的政策；
user: Please translate the following sentence from English to Chinese: (4) For the purposes of rule 17.27A(3), the percentage change in the listed issuer’s issued shares is to be calculated by reference to the listed issuer’s total number of issued shares as it was immediately before the earliest relevant event which has not been disclosed in a monthly return published under rule 17.27B or a return published under this rule 17.27A.

assistant: (4) 就《GEM 上市規則》第 17.27A(3) 條而言，在計算上市發行人已發行股份變動的百分比時，將參照上市發行人在發生其最早一項的相關事項前的已發行股份總額； 該最早一項相關事項並未有在按《GEM 上市規則》第 17.27B 條刊發的月報表，或按本條規則第 17.27A 條刊發的報表內披露的。
user: Please translate the following sentence from English to Chinese: In such statement the directors/the independent directors must :

assistant: 在該聲明中，董事或獨立董事須：
user: Please translate the following sentence from English to Chinese: (c) assessing whether there has been any change since the date of the last audited balance sheet included in the listing document that would require disclosure to ensure the listing document is complete and not misleading;

assistant: (c) 評覈自上市文件所載最近期經審計資產負債表日期以後有否出現任何變動而須作出披露，以確保上市文件完整，且並無誤導；
user: Please translate the following sentence from English to Chinese: (4) be a government or state, or a body which is backed by the full faith and credit of a government or state.

assistant: (4) 爲一政府或國家，或全面獲一政府或國家的信譽所支持的機關。
user: Please translate the following sentence from English to Chinese: Where, in the view of the Exchange, there is a high concentration of shares being marketed for which listing is sought with a few placees, a statement substantially in the following form:

assistant: 如本交易所認爲申請上市的配售股份高度集中在少數獲配受人中，則須包括大致以下列格式作出的聲明：
user: Please translate the following sentence from English to Chinese: (I) dealings commence:

assistant: (I) 開始買賣日期：
user: Please translate the following sentence from English to Chinese: (6) Other Exchange Participants (see also C12 below)

assistant: (6) 其他交易所參與者（參閱下文 C12）
user: Please translate the following sentence from English to Chinese: This rule and rule 5.23 do not apply to an issuer of debt securities, the equity securities of which are not listed on GEM.

assistant: 本條規則及《GEM 上市規則》第 5.23 條不適用於其股本證券並非於 GEM 上市的債務證券發行人。
user: Please translate the following sentence from English to Chinese: 5.23 If, at any time, the issuer fails to appoint or does not have a compliance officer, the issuer must immediately announce this matter in accordance with the publication requirements set out in Chapter 16, failing which the Exchange reserves the right to announce the same.

assistant: 5.23 如果在任何時間發行人未能聘用或並無監察主任，發行人必須根據《GEM 上市規則》第十五章所載的刊登規定立即公佈此事，如未能照辦，本交易所保留公佈此事的權利。
user: Please translate the following sentence from English to Chinese: 2 Any transaction involving the acquisition and disposal of properties will generally not be considered to be of a revenue nature unless such transactions are carried out as one of the principal activities and in the ordinary and usual course of business of the listed issuer.

assistant: 2 任何涉及收購及變賣物業的交易一般不會視作屬於收益性質的交易，除非該等交易是上市發行人的主要活動之一，並在其日常業務中進行。
user: Please translate the following sentence from English to Chinese: Review of the issuer’s financial information

assistant: 審閱發行人的財務資料
user: Please translate the following sentence from English to Chinese: In addition to being a breach of the Exchange Listing Rules, if it comes to the Exchange’s attention that a sponsor is not independent but is required to be (for example, where the sponsor is the sole sponsor appointed), the Exchange will not accept documents produced by that sponsor in support of the subject application for listing or a request for approval or vetting of any document required under the Exchange Listing Rules in relation to the subject listing application.

assistant: 如本交易所得悉，保薦人並非獨立人士，但按規定其須爲獨立人士（例如： 保薦人爲獲委任的唯一保薦人），那麼，本交易所除認爲有關情況屬違反《上市規則》外，將不會接納該名保薦人爲有關的上市申請提交的文件，或就有關上市申請提出審批或批覈根據《上市規則》規定的任何文件的要求。
user: Please translate the following sentence from English to Chinese: (2) The acquirer of shares agrees with the PRC issuer, each shareholder, director, supervisor, manager and officer of the PRC issuer and the PRC issuer acting for itself and for each director, supervisor, manager and officer agrees with each shareholder to refer all differences and claims arising from the articles of association or any rights or obligations conferred or imposed by the Company Law or other relevant laws and administrative regulations concerning the affairs of the PRC issuer to arbitration in accordance with the articles of association, and any reference to arbitration shall be deemed to authorise the arbitration tribunal to conduct hearing in open session and to publish its award.

assistant: (2) 股份購買人與中國發行人、中國發行人的每名股東、董事、監事、經理及高級管理人員同意，而代表中國發行人本身及每名董事、監事、經理及高級管理人員行事的中國發行人亦與每名股東同意，就公司章程或就《公司法》或其他有關法律或行政法規所規定的權利或義務發生的、與中國發行人事務有關的爭議或權利主張，須根據公司章程的規定提交仲裁解決，及任何提交的仲裁均須視爲授權仲裁庭進行公開聆訊及公佈其裁決。 該仲裁是終局裁決。
user: Please translate the following sentence from English to Chinese: 3. For the purposes of rule 13.66(2), – the record date (when there is no book closure) or the last registration date (when there is a book closure) must be at least three business days after the general meeting;

assistant: 3. 就《上市規則》第 13.66(2) 而言， －記錄日期（當不設暫停過戶）或最後登記日（當設有暫停過戶）須定於股東大會之後至少第三個營業日。
user: Please translate the following sentence from English to Chinese: (4) a written statement signed by the reporting accountants setting out the adjustments made by them in arriving at the figures shown in their report and giving the reasons therefor;

assistant: (4) 由申報會計師簽署的書面聲明，載列其就達致其報告列出的數字所作出的調整及作出調整的原因；