billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: “Eligible Market in China” refers to the Shanghai Stock Exchange, the Shenzhen Stock Exchange or the mainland China interbank bond market, as the case may be.

assistant: 「中國的合資格市場」指上海證券交易所、深圳證券交易所或中國大陸的銀行同業債券市場 (視乎情況而定)。
user: Please translate the following sentence from English to Chinese: g) The spreading of recognition of some fee income over time under IAS 18 led to a EUR 6 million negative restatement against net income and a EUR 56 million reduction in shareholders’ equity.

assistant: g) 根據 IAS 18，不時確認若干費用收入導致重列收入淨額減少 6,000,000 歐元及股東股本減少 0.56 億歐元。
user: Please translate the following sentence from English to Chinese: However, this liability may be mitigated under the terms of an applicable tax treaty, and if so, such benefits will also be passed to investors.

assistant: 然而，此項責任或會根據適用的稅務條約的條款而減輕，若屬實，則該等利益亦將轉移給投資者。
user: Please translate the following sentence from English to Chinese: The redemption price will also be reduced to cover any duties, taxes and stamp duties to be paid.

assistant: 贖回價亦會因任何應付的稅務、稅項及印花稅而有所減少。
user: Please translate the following sentence from English to Chinese: Liquidity Funds Liquidity Funds may use derivatives for hedging purposes only.

assistant: 流動基金 流動基金只可運用衍生工具作對沖用途。
user: Please translate the following sentence from English to Chinese: (iv) RMB interest rate risk The interest rate for offshore RMB may be different from the interest rate for onshore RMB.

assistant: (iv) 人民幣利率風險 離岸人民幣利率與在岸人民幣利率可能不同。
user: Please translate the following sentence from English to Chinese: or (iii) charge interest on the amount of the unpaid purchase monies;

assistant: 或 (iii) 對未支付的購買款項收取利息；
user: Please translate the following sentence from English to Chinese: or (ii) in the case of government and other public securities, up to 30% may be invested in the same issue;

assistant: 或 (ii) 若屬政府或其他公營證券，可投資最多30%於同一發行商；
user: Please translate the following sentence from English to Chinese: Risk Governance.

assistant: Financial Reports and Business Plans.
user: Please translate the following sentence from English to Chinese: 2.9 Financial liabilities

assistant: 2.9 金融負債
user: Please translate the following sentence from English to Chinese: If the net assets of the Company fall below either of the following minima, the Board of Directors of the Company must submit the question of the dissolution of the Company to a general meeting of Shareholders (for which no quorum is prescribed) which must decide by the applicable proportion of the Shares represented at the meeting, as specified below:

assistant: 若本公司的淨資產跌至低於下列任何最低限額，本公司董事會必須向股東大會(不設法定人數)提出解散問題，由以下訂明的大會所代表的有關股份比例作出決定：
user: Please translate the following sentence from English to Chinese: Investors are reminded that this is an indicative rolldown and at any particular point in time actual portfolios may vary considerably from that shown below as market, political, structural, economic and other conditions change.

assistant: 投資者須注意圖中數值只供參考，實際資產分配將因應當時市場、政局、結構、經濟及其他狀況改變而有別。
user: Please translate the following sentence from English to Chinese: Under the prevailing CIT Law, there is no specific provision on whether capital gains derived by a non-resident enterprise from disposal of PRC debt instruments (e.g. bonds issued by PRC companies) would be considered as PRC sourced income and subject to PRC WHT at 10%.

assistant: 根據現行的《企業所得稅法》，並無明確條文列明由非居民企業出售中國債務工具（例如由中國公司發行的債券）所得的資本增益是否被視爲中國來源收入並須被徵收10%中國預扣稅。
user: Please translate the following sentence from English to Chinese: Payments of interest on our notes may be made by us without withholding or deductions for or on account of Cayman Islands income tax.

assistant: 本公司於支付本公司債券的利息時毋須預扣或扣減開曼羣島所得稅或爲開曼羣島所得稅作出任何事宜。
user: Please translate the following sentence from English to Chinese: In addition, we may issue other competing financial products which may affect the performance of the ELCs.

assistant: 此外，本行可能會發行或會影響股票掛鉤合約的表現的其他具競爭的金融產品。
user: Please translate the following sentence from English to Chinese: Foreign exchange differences on non-monetary items are recognised:

assistant: 非貨幣項目的匯兌差額按下列方式確認：
user: Please translate the following sentence from English to Chinese: In case of a merger of one or more funds where, as a result, the Fund ceases to exist, the merger shall be decided by a meeting of Shareholders for which no quorum is required and that may decide with a simple majority of the votes cast.

assistant: 若就一項或多項基金進行合併將導致本基金被終止，該合併將須經由股東大會議決通過 (大會並無法定人數規定，並須以過半數票通過)。
user: Please translate the following sentence from English to Chinese:  Payable by the Shareholders

assistant: 股東應付費用
user: Please translate the following sentence from English to Chinese: (IV) Undertakings by the Fund Manager

assistant: （四）基金管理人的承諾
user: Please translate the following sentence from English to Chinese: The counterparties to repurchase agreement transactions must have a minimum credit rating of A- or better, as rated by Standard & Poor’s, Moody’s or Fitch, at the time of the transactions.

assistant: 交易對手在回購協議交易時必須要擁有由標普、穆迪或 Fitch 評級的最低信貸評級 A- 或以上。
user: Please translate the following sentence from English to Chinese: The estimate of sub-fund's underlying portfolio yield will not necessarily equal income received by the Share Class and the estimate of the interest rate carry does not represent income received by the Share Class.

assistant: 附屬基金的相關投資組合回報率之估計不一定會相等於該股份類別所收取的收入，而利率進位的估計並不代表該股份類別所收取的收入。
user: Please translate the following sentence from English to Chinese: The amended Directive which amongst other things will extend the scope of the Directive to Non-UCITS funds (currently Non-UCITS are regarded as falling outside the scope of the Directive).

assistant: 該經修訂指引將會（其中包括）把該指引的適用範圍延伸至非可轉讓證券集合投資計劃基金（現時非可轉讓證券集合投資計劃被視爲屬於該指引的適用範圍以外）。
user: Please translate the following sentence from English to Chinese: It does not encourage risk-taking which is inconsistent with the risk profiles, rules or articles of incorporation of the Fund.

assistant: 該政策並不鼓勵承擔與本基金的風險概況、規則或組織章程不符的風險。
user: Please translate the following sentence from English to Chinese: Such portfolio limits are monitored and reported to senior management.

assistant: 該投資組合限額受監察並向高級管理層報告。
user: Please translate the following sentence from English to Chinese: (a) the articles of incorporation of the Company;

assistant: (a) 本公司的公司章程；
user: Please translate the following sentence from English to Chinese: The Bank has adopted the Directors’ Code of Conduct and Policy on Conflict of Interests (the “Policy”) which provides guidance to Directors to help them recognise and deal with ethical issues including the handling of conflict of interests and fair dealing, and help foster a culture of honesty and accountability in the best interests of the Group as well as the shareholders of the Bank.

assistant: 本行已採納董事行爲守則及利益衝突政策（「政策」），爲董事提供指引，協助他們瞭解及處理有關道德操守等事宜（包括處理利益衝突及公平交易），並協助培養誠信及問責的文化，確保符合本集團及本行股東的最佳利益。
user: Please translate the following sentence from English to Chinese: The following chart shows the closing prices from 18 December 2003, the listing date of China Life Insurance Company Limited on the Hong Kong Stock Exchange, to 19 November 2007.

assistant: 下圖顯示由二零零三年十二月十八日（即中國人壽保險股份有限公司於香港聯交所的上市日期）至二零零七年十一月十九日之股票收市價。
user: Please translate the following sentence from English to Chinese: (ii) paragraph 3 of the Third Schedule, on the ground that inclusion of the information required under this paragraph in the Issue Prospectus is irrelevant as such paragraph has been satisfied by reading together the Issue Prospectus and the Guarantor’s Base Disclosure Document (as supplemented by the Issuer’s Base Disclosure Document and the Programme Memorandum);

assistant: (ii) 附表三第 3 段，這是由於將發行章程和擔保人基本披露文件（經發行人基本披露文件及計劃備忘錄的補充）一併閱讀已符合該段落的條文，所以根據該段落的規定在發行章程內載入該等資料乃無關；
user: Please translate the following sentence from English to Chinese: The entitlements of each participating portfolio or strategy to the co-managed assets apply to each and every line of investments of such pool. Additional investments made on behalf of the co-managed portfolios or strategies shall be allotted to such portfolios or strategies in accordance with their respective entitlement, whereas assets sold shall be levied similarly on the assets attributable to each participating portfolio or strategy.

assistant: 代表共管基金或策略作出的額外投資須按照各自的權益比例分配予相關基金或策略。 同樣，出售的資產須按各參與基金或策略應占的資產徵取。
user: Please translate the following sentence from English to Chinese: Where a Sub-Fund offers Currency Hedged Share Classes, the hedging method used by the Sub-Fund is indicated in the relevant subsection in section 3 of this Offering Document.

assistant: 若某子基金提供貨幣對沖股份類別，該子基金採用的對沖方法將載列於本銷售文件第3節中的有關分節。
user: Please translate the following sentence from English to Chinese: and (v) intra-day volatility of the value of the currency of the assets of the Fund in relation to the existing hedge.

assistant: 及 (v) 基金資產的貨幣價值就現有對沖的即日波幅。
user: Please translate the following sentence from English to Chinese: Certain of the Sub-Fund’s assets will be invested in securities denominated in Roubles which may not be freely convertible into certain other currencies.

assistant: 俄羅斯股票基金的某些資產將投資於以不可自由兌換爲某些其他貨幣的盧布爲單位的證券。
user: Please translate the following sentence from English to Chinese: (v) ensuring that in transactions involving the assets of the SICAV, any consideration is remitted to the SICAV within the usual time limits;

assistant: (v) 確保在涉及 SICAV 資產的交易中，任何代價乃在正常時限內匯給 SICAV；
user: Please translate the following sentence from English to Chinese: The minimum margin required for a futures contract is set by the exchange on which the contract is traded and may be increased by the clearing member during the term of the contract.

assistant: 期貨合約所需最低保證金由買賣合約的交易所設定，並且結算會員在合約期限內可提高保證金。
user: Please translate the following sentence from English to Chinese: It is not always possible to match asset and liability durations due to uncertainty over the receipt of all future premiums and the timing of claims; and also because the forecast payment dates of liabilities may exceed the duration of the longest dated investments available.

assistant: 資產與負債的期限未必能完全配對，原因是無法確定日後能否收取所有保費及何時會出現賠償，而且負債的預計還款日期可能超過市場上現有最長期投資的期限。
user: Please translate the following sentence from English to Chinese: If no provision is made for the required margin within the prescribed time, the investment may be liquidated at a loss.

assistant: 如於指定的時間內未能提供所要求的保證金，有關的投資或被平倉併產生虧損。
user: Please translate the following sentence from English to Chinese: Subject to the provisions of the participation agreement, all voluntary contributions made by the employer in respect of an employee member will become fully vested:

assistant: 在參與協議的條款的前提下，僱主爲僱員成員所作的自願性供款將於下列情況下全部歸屬僱員成員：
user: Please translate the following sentence from English to Chinese: This can have an impact on the value of the sub-funds.

assistant: 這可對分支基金的價值有影響。
user: Please translate the following sentence from English to Chinese: (2) (a) Each Fund may hold ancillary liquid assets.

assistant: 2. (a) 各基金可持有輔助流動資產。
user: Please translate the following sentence from English to Chinese: Under the Depositary Agreement, the Trustee is free to render similar services to others and the Trustee, the Manager and the Trusts are subject to a duty not to disclose confidential information.

assistant: 根據保管人協議，信託人可自由向其他人士提供類似服務，而信託人、基金經理及信託基金有責任不披露機密資料。
user: Please translate the following sentence from English to Chinese: A reduced subscription tax of 0.01% per annum is applicable to individual Funds or individual Share Classes, provided that such Fund or Share Class comprises only one or more institutional Investors (within the meaning of Article 174 of the Law).

assistant: 如各基金或各股份類別僅包括一位或多位機構投資者（依法律第 174 條的意思）的，該基金或股份類別的認購稅的年率會調低至 0.01%。
user: Please translate the following sentence from English to Chinese: The following is a summary of the general custody arrangements for the Notes.

assistant: 下文概述票據之一般託管安排。
user: Please translate the following sentence from English to Chinese: The research and analysis carried out by the Investment Manager described above may be obtained by the Investment Manager through direct contact with companies; for example, engagement by the Investment Manager with company management or a company board to highlight concerns or areas of potential improvement and to promote change or improvement, including on ESG issues.

assistant: 投資經理進行上述研究及分析的資料，可透過投資經理直接與公司聯繫而取得，例如投資經理與公司管理層或公司董事會會面，強調備受關注或可作改善的事項，以及推動變革或改進，包括環保、社會及管治事項。
user: Please translate the following sentence from English to Chinese: These transactions include selling or purchasing assets, acting as a counterparty in derivatives transactions and providing liquidity, credit or other support.

assistant: 該等交易包括以衍生工具交易對手的身份買賣資產，以及提供流動資金、信貸或其他支援。
user: Please translate the following sentence from English to Chinese: In the event that agreement on the terms of a new investment management agreement is reached by the Independent Directors and the proposed new investment adviser, the Directors shall convene a general meeting of the Shareholders of the relevant Portfolio in order to consider a resolution to approve the terms of such new investment management agreement.

assistant: 若獨立董事與建議新投資顧問就新的投資管理協議條款達成協議，董事應召開相關投資組合股東的股東大會，以審議批准該新投資管理協議條款的決議案。
user: Please translate the following sentence from English to Chinese: The Depositary has delegated safekeeping of the Company’s assets to Brown Brothers Harriman & Co., its global subcustodian, through which it has access to BBH&Co.’s global network of sub-custodians.

assistant: 存管人已將本公司資產的保管職能轉授予其全球副託管人Brown Brothers Harriman & Co.，而存管人可以利用BBH&Co 的全球副託管人網絡。
user: Please translate the following sentence from English to Chinese: Any request shall be irrevocable unless otherwise approved in writing by the Company.

assistant: 除非經本公司另行以書面批准，否則任何要求將不可撤回。
user: Please translate the following sentence from English to Chinese: Investment in access products can be illiquid as there is no active market in access products.

assistant: 若連接產品沒有活躍的市場，連接產品的投資可能缺乏流動性。
user: Please translate the following sentence from English to Chinese: Investors are reminded that if they choose to send the orders or other documents by facsimile, they bear the risk of the orders and other documents not being received.

assistant: 投資者應謹記，若選擇以傳真發出買賣指示或其他文件，須自行承擔有關買賣指示及其他文件並未收妥的風險。
user: Please translate the following sentence from English to Chinese: Should ChinaClear be declared as a defaulter, HKSCC’s liabilities in trades under its market contracts with clearing participants will be limited to assisting clearing participants in pursuing their claims against ChinaClear.

assistant: 若中國結算宣稱違約，根據香港結算與結算參與者簽訂的市場合約，香港結算的交易責任只限於協助結算參與者向中國結算提出索償。
user: Please translate the following sentence from English to Chinese: Up to 15% of assets.

assistant: 最多15%資產。
user: Please translate the following sentence from English to Chinese: a) Any feeder fund that is included under CPFIS has to be authorised or recognised by MAS.

assistant: a) CPFIS所涵蓋的任何聯接基金必須獲新加坡金管局認可或確認。
user: Please translate the following sentence from English to Chinese: − attraction and retention of talented and skilled staff;

assistant: －吸引及挽留人才及技術嫺熟的員工；
user: Please translate the following sentence from English to Chinese: Underlying funds that invest in emerging market countries may be subject to additional risks including political and economic risks, greater volatility, civil conflicts and war, currency fluctuations, higher transaction costs, delayed settlement, possible foreign exchange controls on investment, expropriation and nationalization risks, liquidity risks, and less stringent investor protection and disclosure standards.

assistant: 投資新興市場國家的被投資基金可能面臨額外的風險，包括政治與經濟風險、更高的脆弱性、國內衝突與戰爭、匯率波動、更高的交易費用、延遲的結算、對投資進行外匯管制的可能性、徵用與國有化風險、流動性風險以及投資者保護與披露標準不嚴等等。
user: Please translate the following sentence from English to Chinese: The Fund’s performance will be closely tied to the market, currency, economic, political, regulatory, geopolitical, or other conditions in the U.S. and could be more volatile than the performance of more geographically-diversified funds.

assistant: 基金表現將與美國的市場、貨幣、經濟、政治、監管、地緣政治或其他情況密切相關，以及其價值波動可能大於投資地域較分散的基金。
user: Please translate the following sentence from English to Chinese: 33.2 None of the Scheme Property of a Fund may be used to discharge any obligation arising under a guarantee or indemnity with respect to the obligation of any person.

assistant: 33.2 基金計劃財產均不會用作償付因擔保或彌償與任何人士相關的債務而引致的任何債務。
user: Please translate the following sentence from English to Chinese:  Pursuant to Article 7 of the Detailed Implementation Regulations of CIT Law, where the property concerned is a movable property, the source shall be determined according to the location of the enterprise, establishment or place which transfers the property.

assistant: 根據中國企業所得稅法實施細則第7條，如有關物業爲動產，來源應根據轉讓該物業的企業、機構或地點的所在地而決定。
user: Please translate the following sentence from English to Chinese: We adopt the highest standards in protecting the conﬁdentiality and in- tegrity of our client information, and aim to maintain the highest ethical standards in all our business dealings.

assistant: 集團採取最高的標準保障本集團客戶資料的保密性及整全程度，並旨在於本集團的業務買賣過程中維持最高的道德操守。
user: Please translate the following sentence from English to Chinese: (f) the future size and liquidity of the market for the units and the REIT market generally;

assistant: (f) 單位的市場及房地產投資信託基金整體市場的未來規模及流通性；
user: Please translate the following sentence from English to Chinese: * For cash management purpose only.

assistant: * 僅以現金管理爲目的。
user: Please translate the following sentence from English to Chinese: However, the taking of collateral does not always cover the exposure to the counterparty.

assistant: 然而，收取抵押品並不總能抵銷交易對象之風險。
user: Please translate the following sentence from English to Chinese: All Shares are issued in registered form, and the Fund's Shareholder register in respect of the relevant portfolio maintained by the Transfer Agent is evidence of ownership.

assistant: 所有股份均以記名形式發行，而過戶代理就有關基金存置的本傘子基金股東名冊乃所有權證明。
user: Please translate the following sentence from English to Chinese: 1. Investment Managers PineBridge Investments LLC, PineBridge Investments Europe Limited, PineBridge Investments Asia Limited and PineBridge Investments Japan Co., Ltd.

assistant: 1. 投資經理 PineBridge Investments LLC、PineBridge Investments Europe Limited、柏瑞投資亞洲有限公司及 PineBridge Investments Japan Co., Ltd.。
user: Please translate the following sentence from English to Chinese: In the case their amount of holding balance is less than USD1,000, the Board of Directors may, in its discretion, redeem the holding balance.

assistant: 如賬戶結餘少於一千美元，董事局可行使酌情權贖回結餘。
user: Please translate the following sentence from English to Chinese: If, after three consecutive months, the payment request has been returned each time for the same reason, the Manager will suspend the direct debit authority and no further payments will be requested.

assistant: 倘付款請求連續三個月因相同原因每次均被退回，基金經理將暫停直接扣款授權，不會要求作出進一步付款。
user: Please translate the following sentence from English to Chinese: The liquidation of the Subsidiaries is expected to be completed by the end of June 2018.

assistant: 預計該附屬公司的清算將於 2018 年 6 月底前完成。
user: Please translate the following sentence from English to Chinese: [account number]]6

assistant: [戶口號碼]]6
user: Please translate the following sentence from English to Chinese: (iii) the Guarantee;

assistant: (iii) 擔保書；
user: Please translate the following sentence from English to Chinese: Such Funds may also be subject to rapid cyclical changes in investor activity and / or the supply of and demand for specific products and services.

assistant: 該等基金亦可能受投資者活動週期性的驟變及╱或特定產品和服務的供應和需求影響。
user: Please translate the following sentence from English to Chinese: In addition, there is a lower level of regulation and enforcement activity in these securities markets compared to more developed international markets.

assistant: 此外，與較發達的國際市場相比，該等證券市場的監管及強制執行活動水平較低。
user: Please translate the following sentence from English to Chinese: The Fund reserves the right to establish and issue further Classes of Participating Shares from time to time.

assistant: 本基金保留權利不時設立併發行其他類別的參與股份。
user: Please translate the following sentence from English to Chinese: (i) it is unable to ensure the required level of protection of the Company’s investments under the applicable laws because of the investment decisions of the Management Company and / or the Company;

assistant: (i) 由於管理公司及／或本公司的投資決定，導致其未能確保按適用法律爲本公司的投資提供所需的保護；
user: Please translate the following sentence from English to Chinese: If you wish to know more details about the Risk Management Process, you may request for a copy of the Risk Management Process from the Hong Kong Representative.

assistant: 如閣下欲瞭解更多關於風險管理程序的詳情，閣下可向香港代表索取風險管理程序的副本。
user: Please translate the following sentence from English to Chinese: (iii) the Early Redemption Amount of the Notes;

assistant: (iii) 票據的提前贖回款額；
user: Please translate the following sentence from English to Chinese: Capital Growth Shares will not entitle Shareholders to a distribution.

assistant: 資本增長股的股東無權獲得分派。
user: Please translate the following sentence from English to Chinese: If these agreements, as they apply to any particular offering of our structured products, contain information which is relevant to you as investors in the structured products, we will disclose it in the relevant product booklet or the relevant term sheet.

assistant: 如此等協議（就適用於本公司任何特定結構性產品發售而言）載有與閣下作爲結構性產品的投資者有關的資料，本公司將於有關產品手冊或有關條款表內披露有關資料。
user: Please translate the following sentence from English to Chinese: (vii) Other terms relating to the method of calculating interest for Fixed Rate Notes:

assistant: (vii) 有關計算固定利率票據的 　利息方法的其他條款：
user: Please translate the following sentence from English to Chinese: 534 shares x 10 = 5,340 shares of the reference asset.

assistant: 534 股股份×10 ＝ 5,340 股參考資產股份。
user: Please translate the following sentence from English to Chinese: A reversal of impairment losses is limited to the loans and receivables’ carrying amount that would have been determined had no impairment loss been recognised in prior years.

assistant: 減值損失之轉回只限於假設該貸款和應收賬款於過往從來未有確認減值損失的賬面值。
user: Please translate the following sentence from English to Chinese: In addition, the group issues investment contracts with discretionary participation features which are also accounted for as insurance contracts as required by HKFRS 4 ‘Insurance Contracts’. Net insurance premium income Premiums for life insurance contracts are accounted for when receivable, except in unit-linked insurance contracts where premiums are accounted for when liabilities are established. Reinsurance premiums are accounted for in the same accounting period as the premiums for the direct insurance contracts to which they relate.

assistant: 此外，本集團簽發附有酌情參與條款的投資合約，亦按照 HKFRS 4「保單」的規定入賬列作保單。 保費收益淨額壽險保單之保費均於應收時入賬，但單位相連保單之保費則於確定未決賠款時入賬。
user: Please translate the following sentence from English to Chinese: Any incremental income generated will be credited to the account of the Sub-Fund after deducting any fees charged by parties such as custodian bank, international clearing organisations or agents operating or administering such transactions.

assistant: 任何由此增加的收入將在扣除託管銀行、國際結算機構或經營或執行該等交易的代理人等收取的任何費用後，記入成分基金的賬戶。
user: Please translate the following sentence from English to Chinese: The Stock Connects are premised on the functioning of the operational systems of the relevant market participants. Market participants are able to participate in this program subject to meeting certain information technology capability, risk management and other requirements as may be specified by the relevant exchanges and/or clearing house.

assistant: 通過互聯互通機制進行投資的先決條件是有關市場參與者的操作系統須能運作。 市場參與者能夠參與此計劃，惟須符合相關交易所及／或結算所可能指定的若干資訊技術性能、風險管理及其他方面的要求。
user: Please translate the following sentence from English to Chinese: The Manager may amend the distribution policy subject to SFC’s prior approval and by giving not less than one (1) month’s prior notice to Unitholders.

assistant: 如基金經理修訂此分派政策，須經證監會事先批准，並須向單位持有人發出不少於一(1)個月的事先通知。
user: Please translate the following sentence from English to Chinese: REGISTERED OFFICE OF CALYON Calyon 9, quai du Président Paul Doumer 92920 Paris La Défense Cedex France

assistant: CALYON的註冊辦事處 Calyon 9, quai du Président Paul Doumer 92920 Paris La Défense Cedex France