billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (f) Leasing Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to lessee.

assistant: (f) 租賃 當租賃條款將擁有權的絕大部分風險及回報轉移至承租人，則該等租賃會被分類爲融資租賃。
user: Please translate the following sentence from English to Chinese: On 16 October 2013, the authorized share capital of the Company was increased from HK$10,000,000 to HK$2,000,000,000 by the creation of 19,900,000,000 new shares of HK$0.10 each in the capital of the Company pursuant to a resolution passed by its sole shareholder, Apex Sail Limited (‘‘Apex Sail’’).

assistant: 二零一三年十月十六日，根據唯一股東晉帆有限公司（「晉帆」）通過的決議案，貴公司的法定股本透過增設貴公司股本 19,900,000,000 股每股面值 0.10 港元新股份由 10,000,000 港元增至 2,000,000,000 港元。
user: Please translate the following sentence from English to Chinese: Return on equity ratio .

assistant: 股本回報率 .
user: Please translate the following sentence from English to Chinese: Regulatory Risk: Foreign investment in Thailand’s primary and secondary securities markets is still relatively new and much of Thailand’s existing securities laws may still be subject to different interpretations

assistant: 監管風險： 外國投資於泰國的一手和二手證券市場仍屬新趨勢，而不少泰國現行的證券法仍然可能
user: Please translate the following sentence from English to Chinese: The establishment procedures, verification and approval procedures, registered capital requirement, foreign exchange restriction, accounting practices, taxation and labour matters of wholly foreign-owned enterprises are governed by the Wholly Foreign-owned Enterprise Law of the PRC (the “Foreign Enterprise Law”) (中華人民共和國外資企業法), which was promulgated on 12 April 1986 and amended on 31 October 2000, and the Implementation Regulation under the Wholly Foreign-owned Enterprise Law (中華人民共和國外資企業法實施細則), which was promulgated on 12 December 1990 and amended on 12 April 2001.

assistant: 外商獨資企業的設立程序、審批程序、註冊資本規定、外匯限制、會計實務、稅務及勞工等事宜受於1986年4月12日頒行並於2000年10月31日經修訂的《中華人民共和國外資企業法》（「《外資企業法》」），以及於1990年12月12日頒行並於2001年4月12日經修訂的《中華人民共和國外資企業法實施細則》規管。
user: Please translate the following sentence from English to Chinese: The Rights Shares in their nil-paid form will be dealt in from Thursday, 25 February 2010 to Thursday, 4 March 2010 (both days inclusive).

assistant: 未繳股款供股股份將由二零一零年二月二十五日（星期四）至二零一零年三月四日（星期四）（包括首尾兩日）買賣。
user: Please translate the following sentence from English to Chinese: Provision for/(reversal of) impairment of trade receivables (Note 11) .

assistant: 貿易應收款項減值撥備╱（撥回）　（附註11）.
user: Please translate the following sentence from English to Chinese: db x-trackers MSCI INDIA INDEX UCITS ETF* (*This is a synthetic ETF) (the “ETF”) is a sub-fund of db x-trackers* (*This includes synthetic ETFs) (the “Company”), an umbrella fund constituted in the form of a mutual fund set up as a Luxembourg investment company (SICAV) and approved under the UCITS IV regulations.

assistant: db x-trackers MSCI 印度指數 UCITS ETF*(*此基金爲一隻合成交易所買賣基金)(「ETF」) 是 db xtrackers*(*此傘子基金包含合成交易所買賣基金)(「本公司」)的附屬基金，而本公司是根據 UCITS IV 規例獲覈准設立爲盧森堡投資公司(SICAV)並以互惠基金形式組成的傘子基金。
user: Please translate the following sentence from English to Chinese: This will enable us to implement our development strategies to capture more business opportunities when they arise and to benefit from the industry growth.

assistant: 此將有助我們實施發展策略及時把握更多業務機會，並自行業增長獲益。
user: Please translate the following sentence from English to Chinese: J.P. Morgan Securities (Asia Pacific) Limited and CCB International Capital Limited are the Joint Bookrunners and the Joint Lead Managers in respect of the Hong Kong Public Offer.

assistant: 摩根大通證券（亞太）有限公司及建銀國際金融有限公司爲香港公開發售的聯席賬簿管理人及聯席牽頭經辦人。
user: Please translate the following sentence from English to Chinese: See ‘‘Appendix V — Summary of the Constitution of our Company and Cayman Companies Law’’ for a summary of the various parts of our constitution and relevant aspects of the Cayman Companies Law.

assistant: 我們的章程文件包括大綱及細則。 有關我們的章程文件及開曼羣島公司法相關範疇多個部分的概要，請參閱「附錄 [ 五 ] —本公司章程文件鴻福的及開曼羣島公司法概要」。
user: Please translate the following sentence from English to Chinese: In 2008 he took up a position in Product Control within Deutsche Bank’s Corporate and Investment Bank, focusing on Delta One and ETF products.

assistant: 在 2008 年他在德意志銀行公司和投資銀行下擔任產品控制一職，專注於 Delta One 和 ETF 產品。
user: Please translate the following sentence from English to Chinese: (iv) Length of trading The length of trading requirement is the minimum period an individual security must have been trading to be a part of a market investable equity universe.

assistant: (iv) 買賣持續期 買賣持續期要求是個別證券納入市場可投資股票範圍時必須已達到的最短買賣持續期。
user: Please translate the following sentence from English to Chinese: On 22 September 2008 and 7 May 2010, Beijing Luwang established a branch office in Tianjin and Wuhan to engage in the marketing and advertising agency business of “旅客報” (Passengers) in Tianjin and Wuhan, respectively.

assistant: 北京路網主要從事北京－天津地區《旅客報》的運營、發行及廣告代理服務。 於2008年9月22日及2010年5月7日，北京路網於天津及武漢成立分公司，分別於天津及武漢從事《旅客報》的市場推廣和廣告代理業務。
user: Please translate the following sentence from English to Chinese: The credit risk of the Group’s financial assets, including trade receivables, cash and cash equivalents, pledged deposits, available-for-sale investment, amounts due from a related company, amounts due from shareholders and other receivables, arises from the potential default of the relevant counterparty, with a maximum exposure equal to the carrying amounts of these instruments as set forth in our audited combined financial statements in the Accountants’ Report.

assistant: 本集團金融資產的信貸風險，包括貿易應收賬款、現金及現金等值物、已抵押存款、可供出售投資、應收一家關連公司款項、應收股東款項及其他應收款項，來自相關對手方的可能失誤，最大風險等於該等工具的賬面值，載列於會計師報告內已審覈合併財務報表。
user: Please translate the following sentence from English to Chinese: (ii) making suggestions and proposals for enhancing our risk management and internal control systems;

assistant: (ii)組織本公司部風險管理體系及政策，評估重大市場、信用、流動性及其他風險；
user: Please translate the following sentence from English to Chinese: State-owned Land Use Rights Certificate Number

assistant: 國有土地使用權證編號
user: Please translate the following sentence from English to Chinese: Certificate for compliance with the requirements of ISO 9001:2008 quality management system standard specification applicable to interior design and decoration

assistant: 符合適用於室內設計及裝飾的質量管理系統標準規格 ISO 9001： 2008 規定的證書
user: Please translate the following sentence from English to Chinese: Mr. Liu Kwong Sang, aged 50, has been practising as a certified public accountant in Hong Kong with more than 20 years’ experience.

assistant: 廖廣生先生，50 歲，現爲香港執業會計師，擁有超過 20 年經驗。
user: Please translate the following sentence from English to Chinese: We have caused searches to be made at the Hong Kong Land Registry.

assistant: 吾等已向香港土地登記處作出查詢。
user: Please translate the following sentence from English to Chinese: A company may be wound up voluntarily when the members so resolve in general meeting by special resolution, or, in the case of a limited duration company, when the period fixed for the duration of the company by its memorandum or articles expires, or the event occurs on the occurrence of which the memorandum or articles provides that the company is to be dissolved, or, the company does not commence business for a year from its incorporation (or suspends its business for a year), or, the company is unable to pay its debts.

assistant: 倘股東於股東大會上通過特別決議案議決，或倘公司爲有限期公司，則在其大綱或細則指定之公司期間屆滿時，或倘出現大綱或細則所規定公司須解散之情況時，或公司由其註冊成立起一年內並無開始業務（或暫停其業務一年），或公司未能支付債務，則公司可自動清盤。
user: Please translate the following sentence from English to Chinese: As all the subsidiaries of the Company established in the PRC were foreign-invested enterprises as at the date of establishment;

assistant: 由於本公司於中國成立的所有附屬公司於成立日期均爲外商投資企業；
user: Please translate the following sentence from English to Chinese: ‰ require us to allocate a higher portion of our cash flow from operations to fund repayments of principal and interest of our borrowings, and as a result, reducing the availability of our cash flow from operations to fund working capital, capital expenditures and other general corporate purposes;

assistant: ‧要求我們從經營所得現金流量中分配大部分資金償還借貸本息，從而減少可用於撥付營運資本、資本開支及作其他一般公司用途的營運產生的現金流量；
user: Please translate the following sentence from English to Chinese: 17. INTERESTS IN ASSOCIATE The Group Share of net assets

assistant: 17. 於聯營公司權益本集團 應占資產淨值
user: Please translate the following sentence from English to Chinese: If so, the financial statements and the report of the auditor should disclose this fact and name such country or jurisdiction.

assistant: 倘實屬如此，則財務報表及核數師報告內須披露此事實，並列明有關國家或司法權區的名稱。
user: Please translate the following sentence from English to Chinese: The Hong Kong Public Offering is open to members of the public in Hong Kong as well as to institutional and professional investors. Professional investors generally include brokers, dealers, companies (including fund managers) whose ordinary business involves dealing in shares and other securities and corporate entities which regularly invest in shares and other securities.

assistant: 香港公開發售乃供香港公衆人士、機構及專業投資者認購。 專業投資者一般包括經紀、證券商、日常業務涉及股份及其他證券買賣的公司（包括基金經理），以及定期投資於股份及其他證券的公司實體。
user: Please translate the following sentence from English to Chinese: Management will revise the depreciation charge where useful lives and residual values are different to previously estimated, or it will write off or write down technically obsolete or non-strategy assets that have been abandoned or sold.

assistant: 倘使用年期及殘值有別於過往所估計者，或其將技術性地撇銷或撇減已廢棄或出售之滯銷或非策略性資產，則管理層將修訂折舊開支。
user: Please translate the following sentence from English to Chinese: Financial Information .

assistant: 財務資料 .
user: Please translate the following sentence from English to Chinese: Data Density and Distribution Mineralisation defined on adequate drill spacing and with trenches for the type of deposit and style of mineralisation. Sparser data at margins and deeper parts of the mineralisation reflected by lower confidence.

assistant: 採用根據礦牀類型及礦化類型所使用的溝槽，在適當的鑽井間距界定礦化。 邊緣的數據較少及礦化的深層部份反映較低可信度。
user: Please translate the following sentence from English to Chinese: RISK FACTORS The future success of our Group will depend on the continued involvement, efforts, performance and abilities of our management team as a whole.

assistant: 風險因素 本集團今後的成功將取決於本集團整體管理團隊的持續參與、努力、表現及能力。
user: Please translate the following sentence from English to Chinese: (i) increase its capital by such sum, to be divided into shares of such amounts as the resolution shall prescribe;

assistant: (i) 增加本公司股本，增加的數額及所分成的股份面值概由決議案規定；
user: Please translate the following sentence from English to Chinese: The latest time for acceptance of application and payment for the Open Offer Shares is 4:00 p.m. on Friday, 7 March 2014.

assistant: 接納公開發售股份之申請及支付股款之最後時限爲二零一四年三月七日（星期五）下午四時正。
user: Please translate the following sentence from English to Chinese: After the establishment of retail outlets, the Group will evaluate their performances from time to time.

assistant: 本集團將於設立零售門市後不時評估有關表現。
user: Please translate the following sentence from English to Chinese: Rental expense under operating leases of real estate, machinery, vehicles and other equipment was $42.3 million, $49.3 million and $50.3 million in fiscal 2011, 2010 and 2009, respectively.

assistant: 於二零一一、二零一零及二零零九財政年度，房地產、機器、車輛及其他設備的經營租賃下的租金開支分別爲42.3百萬美元、49.3百萬美元及50.3百萬美元。
user: Please translate the following sentence from English to Chinese: Total equity under IFRS .

assistant: 根據國際財務報告準則的權益總額 .
user: Please translate the following sentence from English to Chinese: (iii) Liquidity risk The Group is exposed to minimal liquidity risk as a substantial portion of its financial assets and financial liabilities are due within one year and it can finance its operations from existing shareholders’ funds and internally generated cash flows.

assistant: (iii) 流動資金風險 貴集團承受的流動資金風險輕微，原因爲大部分金融資產及金融負債均於一年內到期，並且以現有股東資金及內部所得現金流量爲其業務營運提供資金。
user: Please translate the following sentence from English to Chinese: TERMINATION OF THE UNDERWRITING AGREEMENT (FORCE MAJEURE) The Underwriting Agreement contains provisions granting the Underwriter, by notice in writing to the Company, the right to terminate the Underwriting Agreement on the occurrence of certain events.

assistant: 終止包銷協議（不可抗力事件） 包銷協議載有給予包銷商權利可於發生若干事件之情況下向本公司發出書面通知終止包銷協議之條文。
user: Please translate the following sentence from English to Chinese: (c) the proposed use of the property is in compliance with the planning land use;

assistant: (c) 該物業的擬定用途符合規劃土地用途；
user: Please translate the following sentence from English to Chinese: The Securities Lending Agent The Securities Lending Agent is Deutsche Bank AG, acting through its Frankfurt head office and its London and New York branches, unless otherwise specified in the Product Annex.

assistant: 證券借貸代理人 證券借貸代理人爲德意志銀行(透過其法蘭克福總行及其倫敦和紐約分行行事)，除非產品附件另行訂明。
user: Please translate the following sentence from English to Chinese: Please see note 2 to the Accountants’ Report of the Company set forth in Appendix I of this document for more information.

assistant: 請參閱本招股章程附錄一綜合財務報表附註2。
user: Please translate the following sentence from English to Chinese: The useful lives of intangible assets are assessed to be either finite or indefinite. Intangible assets with finite lives are subsequently amortised over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired.

assistant: 無形資產的可使用年期分爲有限年期或無限年期。 使用年期有限的無形資產其後按可使用經濟年期攤銷，並於有跡象顯示無形資產可能出現減值時，評估其減值情況。
user: Please translate the following sentence from English to Chinese: The volumes of electricity transmitted to the grid companies are subject to the verification and certification by the independent supervisors assigned by the CDM EB.

assistant: 向電網公司輸送的電量需經清潔發展機制執行理事會指定的獨立監管機構覈准和認證。
user: Please translate the following sentence from English to Chinese: (d) deducting (i) the actual amount used to repay the principal amount of any debt and (ii) the actual amount used to pay any interest and financing fees (net of the actual amount of interest received);

assistant: (d) 減去(i)用作償還任何債務本金的實際金額及(ii)用作支付任何利息及財務費用的實際金額（已扣除實際已收利息金額）；
user: Please translate the following sentence from English to Chinese: MARKET RESEARCH REPORT In addition, tightening of regulations over the residential property market has caused property investors to diversify their investment risk to the commercial property market. Hence, capital values of Grade A office are expected to grow at a faster pace than rental rates in the coming three years.

assistant: 此外，收緊住宅物業市場的法規令物業投資者將投資風險分散至商用物業市場，故此預期未來三年甲級寫字樓的資本值增長速度快於租金。
user: Please translate the following sentence from English to Chinese: The income tax expense for the years ended 31 December 2015, 2016 and 2017 can be reconciled to the profit before tax per the combined statements of profit or loss and other comprehensive income as follows:

assistant: 截至2015年、2016年及2017年12月31日止年度的所得稅開支可以按照合併損益及其他全面收益表調節爲除稅前溢利列示如下：
user: Please translate the following sentence from English to Chinese: or — different taxable entities, which, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered, intend to realize the current tax assets and settle the current tax liabilities on a net basis or realize and settle simultaneously.

assistant: 或 —計劃在預期須清償或收回大額遞延稅項負債或資產的每個未來期間，按淨額或同時變現即期稅項資產與清償即期稅項負債的不同課稅實體。
user: Please translate the following sentence from English to Chinese: Furthermore, the PRC government may from time to time revise its fiscal and monetary policies to adjust the growth of the PRC national economy and local economies, and such policy changes may affect the real estate market in the regions where we have or will have business operation.

assistant: 此外，中國政府可能會不時修訂其財政及貨幣政策，以調整中國國家經濟及地方經濟增長，而有關政策變動可能會對我們已有或將有業務營運的地區之房地產市場造成影響。
user: Please translate the following sentence from English to Chinese: The Reference Index is a free float market capitalisation-weighted index which measures the performance of A shares traded on the Shanghai Stock Exchange or the Shenzhen Stock Exchange.

assistant: 參考指數是公衆持股量市值加權指數，衡量在上海證券交易所或深圳證券交易所買賣的 A 股的表現。
user: Please translate the following sentence from English to Chinese: Notwithstanding this, the directors are of the opinion that the Group has the right to use these buildings during the Relevant Period.

assistant: 雖然如此，董事認爲貴集團於有關期間內有權使用此等樓宇。
user: Please translate the following sentence from English to Chinese: At ended 31 December 2010, 2011 and 2012 and 30 June 2013, results from a 5% strengthening of the RMB against USD on the profit after tax and retained profits are shown below.

assistant: 於2010年、2011年及2012年12月31日以及2013年6月30日，人民幣兌美元升值5%對除稅後利潤及保留利潤產生的影響結果列示如下。
user: Please translate the following sentence from English to Chinese: Since the construction period of a project is not always consistent with the bank loan borrowing period, not all the interest expense related to a project can be capitalised.

assistant: 由於項目的建設期間與銀行貸款的借貸期間並非一直一致，故並非所有涉及項目的利息開支均能夠資本化。
user: Please translate the following sentence from English to Chinese: Property owned by LLC Rubicon LLC Rubicon owns an apartment with a gross floor area of approximately 98.10 sq.m., located at 7a Kagykina Street in Village Leninskoye of the EAO, which was acquired in March 2008.

assistant: LLC Rubicon 擁有的物業 LLC Rubicon 持有總建築面積約98.10平方米的公寓（地址爲7a Kagykina Street, Village Leninskoye, EAO）。 該物業於二零零八年三月購得。
user: Please translate the following sentence from English to Chinese: Please refer to “Financial information – Description of certain income statement items – Gross profit and gross profit margin” for further details:

assistant: 有關進一步詳情，請參閱「財務資料－若干收入報表項目概況－毛利及毛利率」：
user: Please translate the following sentence from English to Chinese: The China’s Association of Mayors estimates PRC urbanization rates to reach 50% by 2020 and 75% by 2050.

assistant: 中國市長協會估計，中國的城市化率到2020年將達50%及2050年將達75%。
user: Please translate the following sentence from English to Chinese: Being a private company with a small shareholder base, the amount of Shareholders’ loans available is limited.

assistant: 作爲一間股東基礎細小的私營公司，可獲得的股東貸款金額有限。
user: Please translate the following sentence from English to Chinese: During the Track Record Period, we have total credit facilities of HK$157.0 million, HK$176.0 million, HK$189.7 million and HK$189.4 million for the years ended 31 March 2009, 2010 and 2011 and the three months ended 30 June 2011 respectively, among which HK$55.6 million, HK$108.0 million, HK$91.9 million and HK$113.5 million remained unutilised.

assistant: 於往績記錄期間，本集團於截至二零零九年、二零一零年及二零一一年三月三十一日止年度以及截至二零一一年六月三十日止三個月分別擁有總信貸融資1.57億港元、1.76億港元、1.897億港元及1.894億港元，其中0.556億港元、1.08億港元、0.919億港元及1.135億港元仍未動用。
user: Please translate the following sentence from English to Chinese: Cost overrun may result from inaccurate estimation of costs, increase in cost of subcontracting, labor and materials, additional cost derived from rectification of work defects, adverse weather condition, change in the regulatory requirements and government policies, inflation and other unforeseen circumstances.

assistant: 分包、人工及材料成本上漲； 修補工程缺陷、天氣狀況不佳、監管規定及政府政策發生變化、通貨膨脹及其他不可預見情況產生額外成本。
user: Please translate the following sentence from English to Chinese: Prepay Enterprise Income Tax On April 11, 2008, the State Administration of Taxation issued the Notice of the Prepayment of Enterprise Income Tax of the Real Estate Development Enterprises (《關於房地產開發企業所得稅預繳問題的通知》), requiring the real estate developers to prepay enterprise income tax by quarter (or month) according to the current actual profit.

assistant: 預繳企業所得稅 於2008年4月11日，國家稅務總局頒佈《關於房地產開發企業所得稅預繳問題的通知》，要求房地產開發商根據目前實際溢利按季（或月）預繳企業所得稅。
user: Please translate the following sentence from English to Chinese: For the purpose of the financial statement presentation, certain deferred tax assets and liabilities have been offset.

assistant: 就財務報表的呈列方式而言，若干遞延稅項資產及負債已予抵銷。
user: Please translate the following sentence from English to Chinese: a licensed corporation to carry out type 1 (dealing in securities) and type 6 (advising on corporate finance) regulated activities under the SFO

assistant: 根據證券及期貨條例可進行第1類（證券交易）及第6類（就機構融資提供意見）受規管活動持牌法團
user: Please translate the following sentence from English to Chinese: Directors’ Responsibility for the Unaudited Pro Forma Financial Information The directors are responsible for compiling the Unaudited Pro Forma Financial Information in accordance with paragraph 7.31 of the Rules Governing the Listing of Securities on the Growth Enterprise Market of The Stock Exchange of Hong Kong Limited (the “GEM Rules”) and with reference to AG 7 Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”).

assistant: 貴公司董事對未經審計備考財務資料的責任 貴公司董事負責根據香港聯合交易所有限公司創業板證券上市規則（「創業板規則」）第7.31條及參考香港會計師公會（「會計師公會」）頒佈的會計指引第7號「編制備考財務資料以載入投資通函內」而編制未經審計備考財務資料。
user: Please translate the following sentence from English to Chinese: (i) your application is rejected, not accepted or only accepted in part;

assistant: (i) 閣下的申請被拒、不獲接納或只獲部分接納；
user: Please translate the following sentence from English to Chinese: Summary of directorships With effect from the Listing Date, each of Messrs. Arena, Allen and Chung, Professor Chang, Sir Roger Lobo and The Hon Raymond Seitz will resign as directors of PCCW.

assistant: 董事職務概要 由上市日期起，Arena先生，Allen先生及鍾先生、張教授、Roger Lobo爵士及Raymond Seitz先生各自將辭任電訊盈科的董事職務。
user: Please translate the following sentence from English to Chinese: or 5. A Passive Non-Financial Foreign Entity (“Passive NFFE”) with “substantial US owner(s)” that are “Specified US Person(s)” (within the meaning of Treasury Regulations under the FATCA as set forth in Sections 1471 through 1474 of the US Internal Revenue Code (“IRC”)), where the country in which the relevant entity is formed or resident has not signed an IGA.

assistant: 或 5. 具身爲「特定美國人士」(符合載於《美國國內稅收法》(「《國內稅收法》」) 第1471 至1474 條FATCA 之下的財政部規例規定的涵義)的「實質美國擁有人」的外國被動非金融實體(「被動非金融實體」)(「Passive NFFE」)，而有關實體的組成所在或駐在國家並未就FATCA與美國簽署《跨政府協議》。
user: Please translate the following sentence from English to Chinese: If the volume of cargo from a customer is below the agreed minimum volume of cargo per year, we will still charge the customer based on the agreed minimum volume.

assistant: 倘客戶的貨量低於每年協定的最低貨量，則我們仍會按照協定最低量向客戶收費。
user: Please translate the following sentence from English to Chinese: (2) The estimated net proceeds from the Global Offering are based on an indicative Offer Price of HK$43.00 (equivalent to RMB34.92) and HK$53.00 (equivalent to RMB43.04) per H Share, respectively (after deducting the underwriting fees and other related expenses), and does not take into account any H Shares which may be issued pursuant to the Over-allotment Option.

assistant: (2) 全球發售估計所得款項淨額分別根據指示性發售價每股H股43.00港元（相等於人民幣34.92元）及53.00港元（相等於人民幣43.04元）計算，並已扣除包銷費用及其他有關開支，且並無計及因行使超額配售權可能發行的任何H股。
user: Please translate the following sentence from English to Chinese: Trade and other payables .

assistant: 應付賬款及其他應付款 .
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. BUSINESS

assistant: 本網上預覽資料集必須與其封面「警告」一節一併細閱。 業務
user: Please translate the following sentence from English to Chinese: Free-float market capitalisation is defined as the proportion of the total shares issued by a company that are readily available for trading in the market.

assistant: 自由流通市值之定義爲一家公司所有已發行並隨時可在市場上買賣股份之比例。
user: Please translate the following sentence from English to Chinese: As advised by our Directors, the legal and compliance team would check the compliance of each loan at different stages of business operation.

assistant: 誠如我們的董事所告知，法律合規團隊將於業務運營的不同階段覈實各筆貸款的合規情況。
user: Please translate the following sentence from English to Chinese: Provision for impairment on loans and receivables HK$

assistant: 貸款及應收款項減值撥備 港元
user: Please translate the following sentence from English to Chinese: US tax According to the Tax Adviser, our Group is not subject to any US tax liability and the relevant US tax filing is in progress.

assistant: 美國稅項據稅務顧問指出，本集團毋須承擔任何美國稅務責任，現正提交相關美國報稅表。