billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Proactive manager always attempts to correctly determine the primary source of income in order to effectively control the risks of loss.

assistant: 積極管理人總是試圖正確判斷收益的主要來源，有效控制損失風險。
user: Please translate the following sentence from English to Chinese:  Asset Backed Securities ("ABS") and Mortgage Backed Securities ("MBS") (including "to-be-announced" securities ("TBAs") to gain exposure to MBS issued by US agencies) up to a maximum of 30% of the subfund’s net assets.

assistant: 資產抵押證券（「資產抵押證券」）及按揭證券（「按揭證券」）（包括按揭證券，旨在投資於由美國機構發行的待公佈交易證券（「待公佈交易證券」）），至多爲本附屬基金淨資產的 30%。
user: Please translate the following sentence from English to Chinese: (iv) Risk associated with short swing profit rule – According to the PRC Securities Law（中華人民共和國證券法）, a shareholder of 5% or more of the total issued shares of a PRC listed company (“major shareholder”) has to return any profits obtained from the purchase and sale of shares of such PRC listed company if both transactions occur within a sixmonth period.

assistant: (iv) 與短線交易利潤規則相關的風險－根據中華人民共和國證券法，如果持有中國上市公司已發行股份總數5%或以上的股東（「大股東」）在六個月期間內買賣該中國上市公司的股份，則須把所獲得的任何利潤返還。
user: Please translate the following sentence from English to Chinese: Similar to the investment objective of the Fund, the investment objective of the China A Industry Top Index ETF is to provide investment results that, before fees and expenses, closely correspond to the performance of the Hang Seng China A Industry Top Index (“Index”).

assistant: 與本基金的投資目標相類似，A 股行業龍頭指數 ETF 的投資目標是提供（未計費用及支出前）與恒生 A 股行業龍頭指數（「該指數」）的表現緊密相關的投資結果。
user: Please translate the following sentence from English to Chinese: General Information Miscellaneous The price of Units may go down as well as up.

assistant: 一般資料 其他事項基金單位的價格可跌可升。
user: Please translate the following sentence from English to Chinese: (d) the potential dilutive effect on the shareholdings of the Company upon the Listing and impact on earnings per Share upon full exercise of the Pre-IPO Share Options;

assistant: (d) 購股權於上市後對本公司股權的潛在攤薄影響及首次公開發售前購股權獲悉數行使後對每股盈利的影響；
user: Please translate the following sentence from English to Chinese: - First State Hong Kong Growth Fund

assistant: - 首域香港增長基金
user: Please translate the following sentence from English to Chinese: The Company is approved as an Undertaking for Collective Investment in Transferable Securities (UCITS) in Luxembourg.

assistant: 本公司獲覈准爲盧森堡的可轉讓證券集體投資計劃（UCITS）。
user: Please translate the following sentence from English to Chinese: 一至五年 1 to 5 years

assistant: 三至十二個月 3 to 12 months
user: Please translate the following sentence from English to Chinese: f) Services Agreement

assistant: f) 服務協議
user: Please translate the following sentence from English to Chinese: If the potential cash distribution amount for an observation period is specified in the relevant term sheet to be a fixed amount and is payable for that observation period, we will calculate such potential cash distribution amount according to the following formula:

assistant: 倘於有關條款表內列明某個觀察期的潛在現金派息金額爲固定金額，並須就該觀察期支付，本公司將按下列公式計算該潛在現金派息金額：
user: Please translate the following sentence from English to Chinese: The Portfolio intends to spread investment risk and expects to invest in equity securities of issuers domiciled in both developed and emerging market countries.

assistant: 本基金有意分散投資風險，並期望投資於在已發展國家及新興市場國家註冊的發行人的股本證券。
user: Please translate the following sentence from English to Chinese: For hedging and for any other purposes, within the limits set out in the chapter “Investment restrictions” of the prospectus, the Master Fund may use all types of financial derivative instruments traded on a regulated market and/or over the counter (OTC) provided they are contracted with leading financial institutions specialized in this type of transactions.

assistant: 就對沖及任何其他目的而言，在本公開說明書「投資限制」一節列明的範圍內，主基金可使用於受規管市場及╱或場外交易的所有種類的金融衍生工具，惟有關金融衍生工具必須與專門從事這類交易的領先金融機構訂立合約。
user: Please translate the following sentence from English to Chinese: Credit Event Redemption Amount The “Credit Event Redemption Amount” shall be the amount determined by the Calculation Agent in its sole and absolute discretion, equal to the Liquidation Proceeds of Deliverable Obligations with a principal or nominal amount equal to the Maturity Principal Amount less any costs and expenses which would be incurred when the Deliverable Obligations are realised.

assistant: 信貸事件贖回款額「信貸事件贖回款額」須爲由計算代理全權酌情釐定的金額，相等於可交付債項的清盤所得款項，其本金或面值金額相等於到期本金額減於可交付債項獲變現將會產生的任何成本及開支。
user: Please translate the following sentence from English to Chinese: (iv) Currency risk – The assets in which the Trusts are invested and the income from the assets will or may be quoted in currencies which are different from the Trusts’ base currencies.

assistant: (iv) 貨幣風險－該等信託基金投資之資產及其收益將或可能以與該等信託基金之基本貨幣不同的貨幣報價。
user: Please translate the following sentence from English to Chinese: Our branches in New York, Frankfurt and Tokyo are our main clearing channels for U.S. dollar, euro and Japanese yen transactions, respectively.

assistant: 本行主要通過在紐約、法蘭克福及東京的分行分別進行美元、歐元及日元的結算交易。
user: Please translate the following sentence from English to Chinese:  seeking capital appreciation by investing in global companies better prepared for a transition to a low carbon economy;

assistant: 透過投資於爲低碳經濟轉型作更好準備的全球公以謀求資本增值；
user: Please translate the following sentence from English to Chinese: Emerging Markets, including countries that have been designated for investment by the Fund’s Investment Advisers as Qualified Developing Countries.

assistant: 新興市場，包括本基金投資顧問指定爲可投資的合格發展中國家的國家。
user: Please translate the following sentence from English to Chinese: and If applicable, the relevant currency rate of exchange determined by or on behalf of the Company for converting the currency denomination of the Shares of original Fund into the currency denomination of the Shares of the new Fund;

assistant: 如適用時，由本公司或代表本公司釐定的有關貨幣兌換率，用以 將原有基金股份的計值貨幣兌換成新基金股份的計值貨幣；
user: Please translate the following sentence from English to Chinese: The sale of Shares to or on behalf of any person in any other jurisdiction is excluded except in a transaction that complies with the laws of that jurisdiction.

assistant: 因此在這過程當中，除非該項交易沒有違返美國法例，否則任何由美國公民、公司或合夥企業實益擁有本公司股份的申請不會被接納。
user: Please translate the following sentence from English to Chinese: – the level of protection for the unitholders of the UCIs is equivalent to the level of protection for the unitholders of a UCITS, and in particular the provisions for separate safekeeping of fund assets, borrowing, lending, and short sales of securities and Money Market Instruments are equivalent to the requirements of the UCITS Directive;

assistant: – UCI單位持有人所獲得的保障必須與UCITS單位持有人所獲者相同，尤其是有關基金資產的獨立保管、借入、借出、對證券及貨幣市場票據進行沽空的規定必須與UCITS指令的規定相同；
user: Please translate the following sentence from English to Chinese: These include floating rate CMOs, parallel pay CMOs planned amortization classes, accrual bonds and CMO residuals.

assistant: 其中包括浮動利率CMO、平行支付CMO計劃攤還類債券、延息債券和CMO餘值。
user: Please translate the following sentence from English to Chinese: Due to the differences in trading days, the Funds may be subject to a risk of price fluctuations in China A-Shares during the time when the Stock Connect is not trading as a result.

assistant: 由於交易日不同，各基金可能須承受在互聯互通機制不能交易的時間內中國 A 股價格波動的風險。
user: Please translate the following sentence from English to Chinese: DISTRIBUTION OF INCOME Unless otherwise described in the relevant Appendix, the Manager does not intend to make any distribution of income.

assistant: 收入分派 除非有關附錄中另有載述，否則基金經理不擬作出任何收入分配。
user: Please translate the following sentence from English to Chinese: INCOME TAXES The Group recognizes the current and deferred tax consequences of all transactions that have been recognized in the consolidated financial statements using the provisions of the appropriate jurisdictions’ tax laws.

assistant: 所得稅本集團利用適當的司法權區稅務法的條文，確認於綜合財務報表中已確認的所有交易的現有及遞延稅務後果。
user: Please translate the following sentence from English to Chinese: The performance of each sub-fund may differ in direction and degree from that of the overall stock market.

assistant: 每隻附屬基金的表現可能有別於整體股市的方向及波幅。
user: Please translate the following sentence from English to Chinese: (i) through the clearing system or (ii) outside the clearing system through a distributor other than us, your distributor (or its custodian(s)) will be given direct contractual rights of enforcement against us as the Issuer under the Deed of Covenant.

assistant: (i) 透過結算系統持有或 (ii) 透過本行以外的分銷商於結算系統以外持有，根據承諾契據，　閣下的分銷商（或其託管商）將獲授對本行（作爲發行人）的直接合約執行權利。
user: Please translate the following sentence from English to Chinese: (A list of such dates is available on capitalgroup.com/international)

assistant: (上述日期列表可於此網址 capitalgroup.com/international 閱覽)
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in depository receipts including ADRs and GDRs, preference shares and warrants.

assistant: 該子基金亦可投資於預託證券（包括ADR及GDR）、優先股及認股權證。
user: Please translate the following sentence from English to Chinese: Please note that the content of the above website has not been reviewed or approved by the SFC.

assistant: 請留意，上述網站上的內容未經證監會審查或批准。
user: Please translate the following sentence from English to Chinese: All the instruments are primarily denominated in or linked to Emerging Markets currencies.

assistant: 此等工具主要以當地貨幣計價或與新興市場貨幣掛鉤。
user: Please translate the following sentence from English to Chinese: If such rates are not available, the rate of exchange will be determined in good faith pursuant to procedures established by the Company.

assistant: 若無法取得該匯率，則本著真誠按本公司訂定的程序釐定該匯率。
user: Please translate the following sentence from English to Chinese: (vii) Maximum Rate of Interest:

assistant: (vii) 最高利率：
user: Please translate the following sentence from English to Chinese: Any merger or split of a sub-fund shall be decided upon by the Board of Directors unless the Board of Directors decided to submit the decision for a merger/split to a meeting of shareholders of the Class concerned.

assistant: 附屬基金的任何合併或分拆須由董事會決定，除非董事會決定交由有關類別的股東會議決定合併∕分拆則作別論。
user: Please translate the following sentence from English to Chinese: It is contemplated that both SEHK and SSE would reserve the right to suspend Northbound and/or Southbound trading if necessary for ensuring an orderly and fair market and that risks are managed prudently. Consent from the relevant regulator would be sought before a suspension is triggered.

assistant: 爲確保市場公平有序及風險得到審慎管理，擬香港聯交所與上交所均保留可暫停北向及／或南向交易的權利。 啓用暫停交易機制前需收到相關監管機構的同意。
user: Please translate the following sentence from English to Chinese: The AEOI requires financial institutions (“FI”) in Hong Kong to collect information relating to non-Hong Kong tax residents holding accounts with FIs, and to file such information with the Hong Kong Inland Revenue Department (“IRD”) who in turn will exchange such information with the jurisdiction(s) in which that account holder is resident. Generally, tax information will be exchanged only with jurisdictions with which Hong Kong has a Competent Authority Agreement (“CAA”);

assistant: 自動交換資料規定香港的財務機構（「財務機構」）收集有關持有在財務機構開立帳戶的非香港稅務居民的資料，以及將有關資料提供予香港稅務局（「稅務局」）存檔，而稅務局則會與該帳戶持有人居住所在的稅務管轄區交換有關資料。 一般而言，稅務資料將只與已與香港訂有主管當局協定（「主管當局協定」）的稅務管轄區進行交換；
user: Please translate the following sentence from English to Chinese: Within this context a procedure for the identification of investors has been established by the Fund and/or the relevant Distributor.

assistant: 爲此，本基金及／或有關分銷商制訂識別投資者身份的程序。
user: Please translate the following sentence from English to Chinese: Liquidity Risk Management Policy The Management Company has established a liquidity risk management policy which forms part of the Management Company’s risk management policy with the aim to enable it to identify, monitor, manage and mitigate the liquidity risks of the sub-funds and to ensure that the liquidity risk profile of the investments of the sub-funds will facilitate compliance with the sub-funds’ obligation to meet redemption requests.

assistant: 流動性風險管理政策 管理公司已制定流動性風險管理政策，該政策構成管理公司風險管理政策的一部分，目標是使其可識別、監察、管理及減低該附屬基金的流通性風險及確保該附屬基金的投資的流動性風險狀況將有利於符合該附屬基金滿足贖回要求之義務。
user: Please translate the following sentence from English to Chinese: The Sub-Fund’s investment is also subject to the risk that issuers may not make payments on the securities they issue.

assistant: 子基金的投資也須承受發行人或不能就其發行的證券付款的風險。
user: Please translate the following sentence from English to Chinese: Since the investment objective is more likely to be achieved through an investment policy that is flexible and adaptable, the Fund may seek investment opportunities in other types of transferable securities, including fixed income securities.

assistant: 由於透過靈活及可調整的投資政策更有可能達到投資目標，本基金可尋求投資於其他類型的可轉讓證券，包括固定收益證券。
user: Please translate the following sentence from English to Chinese: The Board of Directors may also seek, in its entire discretion, to reduce currency risk of non USD denominated share classes by hedging USD to the currency of a relevant share class.

assistant: 董事會亦可全權酌情決定透過將美元與相關股份類別的貨幣對沖以減低以非美元計值的股份類別的貨幣風險。
user: Please translate the following sentence from English to Chinese: Investment Policy The Fund invests at least two-thirds of its assets in a concentrated range of equity and equity related securities of real estate companies in Asia Pacific with a focus on companies that invest in cities that the manager believes will exhibit continued economic growth, supported by factors such as strong infrastructure and supportive planning regimes.

assistant: 基金特色 本基金將最少三分之二的資產投資於集中系列的亞太區房地產公司的股本和股本相關證券，並把重點放在投資於經理人相信受強勁基建和具支持性規劃制度等因素支持，將展現持續經濟增長的城市的公司。
user: Please translate the following sentence from English to Chinese: Standard Life Investments Past performance information is not indicative of future performance.

assistant: 標準人壽投資 過往業績表現資料並非日後業績表現的指標。
user: Please translate the following sentence from English to Chinese: In the case of Redeemed Notes represented by Definitive Notes, a list of the serial numbers of such Redeemed Notes will be published in accordance with Condition 15 not less than 15 days prior to the date fixed for redemption.

assistant: 如有關以正式票據代表之所贖回票據，須於不少於贖回之確定日期前 15日，根據條件 15之規定刊出該等所贖回票據之名單。
user: Please translate the following sentence from English to Chinese: or (iii) presented for payment more than 30 days after the Relevant Date (as defined below) except to the extent that the holder thereof would have been entitled to an additional amount on presenting the same for payment on such thirtieth day assuming that day to have been a Payment Day (as defined in Condition 4(f));

assistant: 或 (iii) 於有關日期（定義見下文）後超過三十日方就付款而出示之任何票據、憑證或票息，惟有關持有人原應有權於該第三十日（假設該日爲付款日（定義見條件 4(f)）出示有關票據、憑證或票息而收取之額外款項不在此限；
user: Please translate the following sentence from English to Chinese: The United States Treasury Department has determined to treat the IGA as if it were in effect for certain purposes, such as permitting Hong Kong resident foreign financial institutions to register with the IRS under the IGA.

assistant: 美國財政部亦決定將跨政府協議視爲可作達到某種目的，如容許香港的海外金融機構可在跨政府協議下向國稅局註冊。
user: Please translate the following sentence from English to Chinese: Mozamil Afzal Mozamil, a UK national, has held the position of Chief Executive Officer and Executive Director of EFG Asset Management (UK) Limited since September 2010 when it was formed.

assistant: Mozamil Afzal Mozamil 是英國國民，自 2010 年 9 月成立時擔任 EFG Asset Management (UK) Limited 的行政總裁及執行董事。
user: Please translate the following sentence from English to Chinese: Prior to the Protocol, the Treaty specified capital gains by a Mauritian resident were generally not taxable in India.

assistant: 在該協定之前，條約載明毛里求斯居民的資本收益一般無需繳交印度稅項。
user: Please translate the following sentence from English to Chinese: C2 Shares C2 Shares can only be exchanged for C2 Shares of another Portfolio which continues to issue C2 Shares of the same currency and which are subject to the same CDSC.

assistant: C2股 C2股僅可與另一投資組合的C2股轉換，而該投資組合繼續發行同一貨幣的C2股，並須繳納相同的CDSC。
user: Please translate the following sentence from English to Chinese: and (ii) the portion of the amount payable at maturity that has accreted in accordance with the terms of the obligation (or as otherwise described below);

assistant: 及 (ii) 於到期時應付並已根據債項條款（或如下文所述以其他方式）遞 增的金額的一部分；
user: Please translate the following sentence from English to Chinese: Under the current investment restrictions, not all securities or instruments invested in by the Funds will be listed or rated and consequently liquidity may be low.

assistant: 於現有的投資限制下，子基金投資的證券或工具並非全部均會上市或擁有評級，因此流動性可能會較低。
user: Please translate the following sentence from English to Chinese: In addition, pursuant to Sections 8(2) and 8(3) of the Companies Ordinance (Exemption of Companies and Prospectuses from Compliance with Provisions) Notice (Cap. 32L), compliance with respect to paragraphs 4, 5, 6 (in relation to the residential addresses of the directors of the Issuer), 12(1)(a), 12(1)(b), 13, 14, 15, 16, 19, 22, 26(b) and 45 of the Third Schedule in relation to this Issue Prospectus is exempted.

assistant: 此外，根據《公司條例（豁免公司及招股章程遵從條文）公告》（香港法例第32L章）的第8(2)及8(3) 條，豁免遵守附表三第4、5、6（有關發行人董事的住址）、12(1)(a)、12(1)(b)、13、14、15、16、19、 22、26(b)及45各段（有關本發行章程）。
user: Please translate the following sentence from English to Chinese: Such required information must be contained in this Programme Prospectus unless the provision of such information is either exempted or not applicable.

assistant: 除非獲豁免或不適用，否則所規定的資料必須載入本計劃章程。
user: Please translate the following sentence from English to Chinese: The Issuer intends to issue a new Programme Prospectus and to register the same with the Registrar of Companies in Hong Kong as required by Section 342C of the Companies Ordinance, by no later than the date of the Issue Prospectus to be issued in connection with the first issue of Notes to be made following publication by DBS Group Holdings Ltd of its next annual audited consolidated financial statements after the date of this Programme Prospectus or the first anniversary of the date of this Programme Prospectus, whichever is the earlier.

assistant: 發行人計劃於本計劃章程日期後或本計劃章程刊發日期首個週年日（以較早發生者爲準），及不遲於DBS Group Holdings Ltd 刊發下年度經審覈綜合財務報表後就首次發行票據而刊發的發行章程日期前，再次刊發新計劃章程，並按公司條例第342C條的規定，將本計劃章程送呈香港公司註冊處處長登記。
user: Please translate the following sentence from English to Chinese: Direct exposure to RMB denominated fixed income and debt instruments issued or distributed in China may be gained via the Manager’s RQFII quota, China Interbank Bond Market and/or other means as may be permitted by the relevant regulations from time to time.

assistant: 可通過基金經理的RQFII額度、中國銀行間債券市場及╱或有關規例不時准許的其他方式直接投資於在中國發行或分銷的人民幣計值固定收益及債務工具。
user: Please translate the following sentence from English to Chinese: 1. A fund’s securities shall be issued for the unidentified public, and 10% or more of the Shares issued by the fund shall be sold outside Korea.

assistant: 1. 基金將向不記名公衆人士發行證券，而基金髮行的10%或以上股份將在韓國境外出售。
user: Please translate the following sentence from English to Chinese: In addition to summarising important information in this Prospectus, the KIID contains information on the historical performance for each Share class of the Funds.

assistant: 除撮述本章程的重要資料外，重要投資者資訊文件並載列基金各項股份類別的歷年表現的資料。
user: Please translate the following sentence from English to Chinese: The Portfolio may also, to a more limited extent, invest in equity securities listed on non-U.S. exchanges and in other similar eligible assets or instruments within the limits and conditions described under "Investment Restrictions" in Appendix A to Section II. Such instruments will include U.S. and non-U.S. equity related securities such as publicly-traded convertible preferred stocks, options, stock purchase warrants (whether exchange traded or over-the-counter) and rights as well as UCITS-eligible open-ended exchange traded funds ("ETFs"), swaps, contracts for differences and other eligible similar instruments.

assistant: 本基金亦可能在更爲有限的程度上於第 II 部分附錄 A「投資限制」所述限制及條件下投資於非美國交易所上市的股本證券及其他類似的合資格資產或工具。 該等工具將包括美國及非美國股本相關證券，如公開交易的可轉換優先股、期權、股票認購權證（無論屬交易所買賣或場外交易）及權利以及符合 UCITS 資格的開放式交易所買賣基金（「ETF」）、掉期、差價合約及其他類似的合資格工具。
user: Please translate the following sentence from English to Chinese: If the switch instruction is received on a day (Day T) that is a dealing day for units to be realised but not a dealing day for units to be purchased, the realisation will be effected on the dealing day on which the instruction is received (i.e. Day T) and the allotment will be effected on the next dealing day for the units to be purchased (i.e. Day T+1).

assistant: 倘轉換指示於將予變現的單位的交易日，但並非將予購買單位的交易日之日子（T日）接獲，變現將於接獲指示的交易日（即T日）執行，並於將予購買單位的下一個交易日（即T+1日）進行配發。
user: Please translate the following sentence from English to Chinese: The Board is liable for any statements or information about AXA World Funds and its Sub-Funds that is contained in these documents.

assistant: 董事會對此等文件中所載有關安盛環球基金及其附屬基金的任何聲明或資料負責。
user: Please translate the following sentence from English to Chinese: The Company is an open ended investment company established in Luxembourg.

assistant: 本公司是在盧森堡成立的開放式投資公司。
user: Please translate the following sentence from English to Chinese: ^ The ongoing charge figure for each class of units is based on ongoing expenses chargeable to the relevant class for the year ended 31 December 2017 expressed as a percentage of the average net asset value of the relevant class for the same period. This figure may vary from year to year.

assistant: ^ 每項單位類別的經常性開支比率是根據截至2017年12月31日止年度有關類別應支付的經常性開支計算，按有關類別於同期的平均資產淨值的某一百份率列示。
user: Please translate the following sentence from English to Chinese: Sovereign debtors also may be dependent on expected disbursements from other foreign governments or multinational agencies and the country’s access to, or balance of, trade.

assistant: 主權債務國家亦可能依賴從其他外國政府或跨國機構的預期償付來源及國家的國際貿易收支結餘。
user: Please translate the following sentence from English to Chinese: The Shenzhen-Hong Kong Stock Connect comprises a Northbound Shenzhen Trading Link and a Southbound Hong Kong Trading Link. Under the Northbound Shenzhen Trading Link, Hong Kong and overseas investors (including the relevant Funds), through their Hong Kong brokers, subcustodians and a securities trading service company established by SEHK, may be able to trade eligible China A Shares listed on the SZSE (“SZSE securities”) by routing orders to SZSE. Under the Southbound Hong Kong Trading Link under Shenzhen-Hong Kong Stock Connect, investors in the PRC will be able to trade certain stocks listed on the SEHK.

assistant: 深港通包括深股通及港股通。 根據深股通，香港及海外投資者（包括相關基金）透過其香港經紀、副託管人及由香港聯交所成立的證券交易服務公司向深交所傳遞買賣盤指示，以買賣於深交所上市的合資格中國 A 股（「深股通股票」）。 根據深港通下的港股通，中國投資者可買賣於香港聯交所上市的若干股票。
user: Please translate the following sentence from English to Chinese: The Compartment may invest up to 10% of its net assets in unlisted securities.

assistant: 本成分基金可將最多 10% 的淨資產投資於非上市證券。
user: Please translate the following sentence from English to Chinese: Prior to this, he was Chief Executive Officer of Natsteel for 28 years.

assistant: 在此之前，他擔任 Natsteel行政總裁 28年之久。
user: Please translate the following sentence from English to Chinese: Closing price (in RMB) 21.00 9.10 15.60 4.83

assistant: 收市價（人民幣） 21.00 9.10 15.60 4.83
user: Please translate the following sentence from English to Chinese: In addition, the Investment Manager’s fundamental research is not available for all issuers.

assistant: 此外，投資經理的基本面研究並未覆蓋所有發行人。
user: Please translate the following sentence from English to Chinese: We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements.

assistant: 我們不會就本報告的內容向任何其他人士負上或承擔任何責任。 我們已根據香港會計師公會頒佈的《香港審計準則》執行了審計工作。 該準則要求我們遵守職業道德守則，計劃和執行審計工作以對上述綜合財務報表是否不存在重大錯誤陳述獲取合理保證。