billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: In 2014, the court in one of the Euroyen TIBOR lawsuits dismissed certain of the plaintiff’s claims, including federal antitrust claims.

assistant: 於2014年，審理其中一宗歐洲日圓TIBOR訴訟的法院駁回原告提出的若干申索（包括基於聯邦反壟斷提出的申索）。
user: Please translate the following sentence from English to Chinese: Words and expressions that are not defined in the prospectus but are defined in the 2010 Law have the same meaning as in the 2010 Law.

assistant: 並無於公開說明書界定但於2010年法例有界定的詞語及表述與2010年法例所界定者具相同涵義。
user: Please translate the following sentence from English to Chinese: Up to one-third of the Fund’s assets may be invested in a portfolio of equity-related or debt securities of companies located worldwide.

assistant: 本基金亦可以最多三分之一的資產投資於一個由全球各地公司所發行的股票相關或債務證券的組合，以達致長期資本增長。
user: Please translate the following sentence from English to Chinese: The Memorandum provides a framework for mutual recognition of publicly offered funds between the CSRC and the SFC so that these recognised funds may be offered to the public in both markets.

assistant: 備忘錄提供一箇中國證監會與證監會之間對公開發售基金互認的框架，使得此等互認基金可向兩地市場的公衆發售。
user: Please translate the following sentence from English to Chinese: — The above diagram illustrates that the worst performing reference asset (being reference asset 2) closes above its floor price on each scheduled trading day during the 3rd calculation period.

assistant: －上圖顯示錶現最差的參考資產（即參考資產2）於第三個計算期各預定交易日的收市價均高於其下限價。
user: Please translate the following sentence from English to Chinese: The information contained in this section should be read in conjunction with the full text of the Prospectus.

assistant: 本節之資料應與發售章程全文一併閱讀。
user: Please translate the following sentence from English to Chinese: (1) volatility risk (derivatives can be highly volatile and expose investors to a high risk of loss);

assistant: (1) 波動風險（衍生工具可能極爲波動，以致投資者須承受高度損失風險）；
user: Please translate the following sentence from English to Chinese: Under the current United States Treasury regulations and related guidance, FATCA Withholding generally will apply to foreign passthru payments no earlier than 1 January 2019.

assistant: 根據現時的美國財政部規例及有關指引，《海外賬戶稅收合規法案》預扣稅一般適用於不早於二零一九年一月一日的海外轉付款項。
user: Please translate the following sentence from English to Chinese: Distribution This Prospectus does not constitute an offer or solicitation by anyone in any jurisdiction in which such offer or solicitation is not lawful or in which the person making such offer or solicitation is not qualified to do so or to anyone to whom it is unlawful to make such offer or solicitation. Details of certain countries in which the Company is currently authorised to offer Shares are contained in Appendix

assistant: 派發倘在任何司法權區內，提出要約或遊說屬不合法，或提出該要約或遊說的人士不符合資格，或向任何人士提出該要約或遊說即屬不合法，則本章程在該等司法權區內或在該等情況下並不構成由任何人士提出的要約或遊說。 目前授權本公司提呈股份的若干國家之詳情載於附錄丁。
user: Please translate the following sentence from English to Chinese: We will determine the firm bid price at which we are willing to buy back your Basket DCDC ELIs based on the indicative bid price and prevailing market conditions.

assistant: 本公司將根據參考買入價及當時市況，釐定本公司願意購回　閣下的籃子每日現金紅利可贖回股票掛鉤投資的實際買入價。
user: Please translate the following sentence from English to Chinese: In aiming to deliver an absolute return, the Fund may hold up to 40% of its assets in cash and money market instruments in developed markets.

assistant: 爲著提供絕對回報，基金可將其最多 40% 的資產持有現金及已發展市場的貨幣市場工具。
user: Please translate the following sentence from English to Chinese: Government-sponsored entities (whose obligations are not backed by the full faith and credit of the US Government) include the Federal National Mortgage Association ("FNMA") and the Federal Home Loan Mortgage Corporation ("FHLMC").

assistant: 政府保薦實體（其債券並非由美國政府的十足信用作保）包括聯邦國民抵押貸款協會 (「FNMA」) 及聯邦住房抵押貸款公司 (「FHLMC」)。
user: Please translate the following sentence from English to Chinese: A Euro 75 registration duty is to be paid upon incorporation and each time the Articles are amended.

assistant: 本公司須於註冊成立及每次修訂公司章程細則時支付 75 歐元的登記稅。
user: Please translate the following sentence from English to Chinese: The Fund adopts a fully managed investment policy, varying from time to time the combination of United States and non-US equity securities, debt and money market securities, both with respect to types of securities and markets, in response to changing market conditions and economic trends.

assistant: 基金採取全面管理的投資政策，隨著市場變化及經濟走勢，不時就證券及市場種類而更改美國及非美國股本證券、債務及貨幣市場證券的組合。
user: Please translate the following sentence from English to Chinese: The tax years under examination vary by jurisdiction.

assistant: 各司法權區所審查的課稅年度有所不同。
user: Please translate the following sentence from English to Chinese: Status of the Notes:

assistant: 債券之狀況：
user: Please translate the following sentence from English to Chinese: (a) a repurchase transaction (which means a transaction governed by an agreement by which a counterparty transfers securities, commodities, or guaranteed rights relating to title to securities or commodities where that guarantee is issued by a recognised exchange which holds the rights to the securities or commodities and the agreement does not allow a counterparty to transfer or pledge a particular security or commodity to more than one counterparty at a time, subject to a commitment to repurchase them, or substituted securities or commodities of the same description at a specified price on a future date specified, or to be specified, by the transferor, being a repurchase agreement for the counterparty selling the securities or commodities and a reverse repurchase agreement for the counterparty buying them”);

assistant: a) 回購交易(即一項受協議規管的交易，交易對手根據該協議轉讓證券、商品或與證券或商品的所有權有關的保證權利，而有關保證是由持有該等證券或商品的權利的認可交易所發出的，該協議作爲一項出售證券或商品的交易對手的回購協議及購買證券或商品的交易對手的逆回購協議，並不准許交易對手在承諾於轉讓方指定或將要指定的未來日期按指定價格回購證券或商品或相同描述的替代證券或商品之下，於同一時間向超過一名交易對手轉讓或質押某特定證券或商品)；
user: Please translate the following sentence from English to Chinese: (f) Risk of Stock Market Controls:

assistant: (f) 控制股市的風險：
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in other PRC-related securities listed or quoted outside Mainland China and Hong Kong if such securities are issued by companies which are related to the economic growth or development of the PRC.

assistant: 本分支基金亦可投資於在中國內地及香港以外上市或報價的其他中國相關證券，條件是該等證券是由與中國經濟增長或發展相關的公司發行的。
user: Please translate the following sentence from English to Chinese: and (iv) the particulars of the exemption will be set out in this prospectus and this prospectus will be issued on or before 16 December 2014.

assistant: 及 (iv) 豁免的細節將載於本招股章程，而本招股章程將於二零一四年十二月十六日或之前刊發。
user: Please translate the following sentence from English to Chinese: Where a sub-fund invests in the units or shares of other UCITS or UCIs that are managed, directly or by delegation, by the same management company or by any other company with which the management company is linked by common management or control, or by a substantial direct or indirect holding, the sub-fund will not incur any subscription or redemption fee or management fee for the units or shares of these underlying assets.

assistant: 當子基金投資於其他UCITS或UCI的單位或股份時，如有關UCITS或UCI乃由同一管理公司或由因共同管理或控制或透過直接或間接持有重大股權而與之連繫的任何其他公司直接或以轉委形式管理，則子基金將不會就相關資產的單位或股份產生任何認購或贖回費或管理費。
user: Please translate the following sentence from English to Chinese: Any increase to the current periodic charge may only be made after the Manager has given 60 days prior notice in writing to Unitholders.

assistant: 基金經理必須向單位持有人發出 60 日事先書面通知後，方可上調現行定期收費。
user: Please translate the following sentence from English to Chinese: Special tax treatment and tax refunds, resulting in an effective tax rate of less than 10% on dividends, distributions and interest, may sometimes be available under tax treaties, upon application to the competent tax authority.

assistant: 如向主管稅務機關申請，根據稅務條約有得可能獲得特別稅務優惠及退稅，以致就股息、分派及利息徵收的實際稅率低於 10%。
user: Please translate the following sentence from English to Chinese: The Directors may amend the dividend policy subject to the prior approval of the SFC and by giving not less than one month’s written notice.

assistant: 董事會可修改派息政策，但須經證監會事先批准，併發出至少一個月書面通知。
user: Please translate the following sentence from English to Chinese: In addition, dividends remain subject to 10% withholding tax and the company distributing the dividend has the withholding obligation.

assistant: 此外，股息仍須繳納10%預提所得稅，而派發股息的公司須負責預扣有關稅款。
user: Please translate the following sentence from English to Chinese: (2) Sharp increase in issuer spreads.

assistant: (2) 發行人息差急升。
user: Please translate the following sentence from English to Chinese: The sub-fund may invest significantly (up to 50% of its net assets) in Asset Backed Securities ("ABS") and Mortgage Backed Securities ("MBS"), including those backed by the government of the United States of America.

assistant: 本附屬基金可對資產抵押證券（「資產抵押證券」）及按揭證券（「按揭證券」）（包括由美國政府擔保的證券）作出重大投資，最多達其淨資產的 50%。
user: Please translate the following sentence from English to Chinese: 3. Regulatory Risk

assistant: 3. 規管風險
user: Please translate the following sentence from English to Chinese: The initial charge to be levied will be equal to that applicable to the New Class of Units to be issued.

assistant: 將收取的首次收費等於將予以發行的新類別單位的首次收費。
user: Please translate the following sentence from English to Chinese: All of the dealing rooms focus on trading in interest rate instruments as a result of activities on the forex markets traditionally being limited.

assistant: 所有交易室專注於交易利率工具，而外匯市場的活動一直並不活躍。
user: Please translate the following sentence from English to Chinese: In July 2006, the Commission withdrew its claims against the banks.

assistant: 於二零零六年七月，歐洲委員會撤回針對銀行之申索。
user: Please translate the following sentence from English to Chinese: In order to implement these procedures, in certain circumstances, Unitholders will be asked to provide proof of identity when buying or selling Units.

assistant: 於若干情況下，爲落實該等程序，基金單位持有人須於買賣基金單位時提供身份證明。
user: Please translate the following sentence from English to Chinese: Foreign Account Tax Compliance Act (FATCA)\n

assistant: 海外賬戶稅收合規法案(FATCA)\n
user: Please translate the following sentence from English to Chinese: In pursuing its primary investment objective, the Fund invests primarily in common stocks that the Investment Adviser believes have the potential for growth.

assistant: 爲達到其首要的投資目標，本基金主要投資於投資顧問認爲具有增長潛力的普通股。
user: Please translate the following sentence from English to Chinese: In the case of an exercise of an Issuer’s or Noteholders’ option in respect of, or a partial redemption of, a holding of Registered Notes represented by a single Certificate, a new Certificate shall be issued to the holder to reflect the exercise of such option or in respect of the balance of the holding not redeemed.

assistant: 倘發行人或票據持有人行使有關單一證書所代表記名票據持有量的選擇權或部分贖回單一證書所代表記名票據持有量，則將向持有人發行新證書，以反映選擇權的行使或未獲贖回的持有量的餘額。
user: Please translate the following sentence from English to Chinese: Interest and dividends revenue and Interest expense rose 59% and 63%, respectively, in 2006 compared with 2005, attributable to higher short-term interest rates coupled with higher levels of interest- and dividend-earning assets and interest-bearing liabilities.

assistant: 利息和股息收入及利息開支於二零零六年分別較二零零五年增加 59%及63%，主要因爲短期利率較高，加上賺取利息及股息的資產及計息債項增加所致。
user: Please translate the following sentence from English to Chinese: Fidelity Funds – American Growth Fund

assistant: 富達基金–美國增長基金
user: Please translate the following sentence from English to Chinese: or (iv) deduct the amount of the unpaid Purchase Price from payment of interest or principal on their Notes;

assistant: 或 (iv) 從彼等之票據之利息或本金款項中扣除未支付之購買價；
user: Please translate the following sentence from English to Chinese: Under the current Mainland China rules, once an investor holds up to 5% of the shares of a company listed in Mainland China, the investor is required to disclose his or her interest within three working days and during which he cannot trade the shares of that company.

assistant: 在目前的中國大陸規則下，一旦投資者持有一家在中國大陸上市公司股份達5％時，投資者必須在三個工作日內，申報其利益，在此期間，亦不能買賣該公司的股票。
user: Please translate the following sentence from English to Chinese: The distribution of this Summary Prospectus in some jurisdictions may require the translation of this Summary Prospectus into the languages specified by the regulatory authorities of those jurisdictions.

assistant: 在部分司法管轄區分發本章程概要，可能需要把本章程概要翻譯成該等司法管轄區的監管機構所指定的語言版本。
user: Please translate the following sentence from English to Chinese: “OECD” means the Organisation for Economic Co-operation and Development (www.oecd.org);

assistant: 「經合組織」指經濟合作及發展組織（www.oecd.org）；
user: Please translate the following sentence from English to Chinese: It may be that the exchange rates traded between a currency and the CNY or CNH, or in “non-deliverable forward” transactions, are different.

assistant: 因此某一貨幣與 CNY 或 CNH 交易或「不交收遠期」交易的匯率有可能有所不同。
user: Please translate the following sentence from English to Chinese: As of end of September 2017, the reference index comprised approximately 39% below investment grade and/or unrated sovereign debts.

assistant: 截至2017年9月底，參考指數約39%爲低於投資級別及／或未獲評級的主權債券。
user: Please translate the following sentence from English to Chinese: Conflicts of Interest

assistant: 利益衝突
user: Please translate the following sentence from English to Chinese: How is each Trading Unit of the Product priced?

assistant: 本產品的每個買賣單位如何定價？
user: Please translate the following sentence from English to Chinese: Asian Growth Leaders Fund, Asia Pacific Equity Income Fund and China Fund (collectively, the “RQFII Access Sub-Funds”).

assistant: 亞洲增長型領先基金、亞太股票入息基金及中國基金（合稱「RQFII連接子基金」）。
user: Please translate the following sentence from English to Chinese: Whenever the application of Shariah rulings so require, the Management Company shall deduct annually from a Shariah compliant sub-fund amounts under principles established, determined, evaluated or approved by the Shariah Committee, that may have derived from activities not in accordance with Shariah principles.

assistant: 無論何時適用的伊斯蘭教法裁決的有此要求，管理公司將根據伊斯蘭教法委員會建立、確定、評估或批准的原則，每年自符合伊斯蘭教法附屬基金可能源自不符合伊斯蘭教法原則的活動中賺取的款項中作出扣款。
user: Please translate the following sentence from English to Chinese: The choice of providers in some countries may be very limited and even the best-qualified providers may not offer guarantees comparable to those given by financial institutions and brokerage firms operating in developed countries. Compartment Specific Risks The set of risks attached to investment compartments.

assistant: 部分國家的供應商選擇可能非常有限，甚至最佳資格的供應商亦未能提供與已發展國家經營的金融機構及經紀公司所提供的類似擔保。 成分基金特定風險成分基金投資的附帶風險。
user: Please translate the following sentence from English to Chinese: Where a sub-fund may have investment exposure to Europe in the context of its investment objective and strategy, in light of the fiscal conditions and concerns on Sovereign Debt of certain European countries as well as the potential exit of certain countries from the EU, such a sub-fund may be subject to a number of risks arising from a potential crisis in Europe.

assistant: 倘附屬基金可能根據其投資目標及策略投資於歐洲，鑑於某些歐洲國家的財政狀況及主權債務隱憂以及若干國家可能退出歐盟，有關附屬基金可能須承擔歐洲可能爆發危機所造成的某些風險。
user: Please translate the following sentence from English to Chinese: P-dist & (USD) P-dist:

assistant: P-dist & (美元) P-dist:
user: Please translate the following sentence from English to Chinese: Section 43:

assistant: 第四十三節：
user: Please translate the following sentence from English to Chinese: Interest will not be paid on declared and unclaimed dividends or interim dividends, which will be held by the Company on behalf of the shareholders of the sub-fund for the duration of the legal limitation period.

assistant: 由派付日期起計五年內並未由股東領取的已宣派股息及中期股息將失去時效並歸還予有關子基金。
user: Please translate the following sentence from English to Chinese: The grant and exercise in full of the options granted under the Pre-IPO Share Option Scheme will not cause any material adverse impact on the financial position of our Company.

assistant: 授出及悉數行使根據首次公開發售前購股權計劃授出的購股權不會對本公司財務狀況造成任何重大不利影響。
user: Please translate the following sentence from English to Chinese: - (a) except in the case of any interest in a collective investment scheme to which paragraph (b) applies or a commodity, and subject as provided in paragraph (f) below, all calculations based on the value of investments quoted, listed or dealt in on any stock exchange, over-the-counter market or securities market (“Securities Market”) shall be made by reference to the last traded price on the principal Securities Market for such investments, at or immediately preceding the Valuation Point, provided that if the Manager in its discretion considers that the prices ruling on a Securities Market other than the principal Securities Market provide in all the circumstances a fairer criterion of value in relation to any such investment, it may adopt such prices;

assistant: (a) 除屬於(b)段適用的集體投資計劃的任何權益或商品，以及下文(f)段另有規定外，有關投資如於任何證券交易所、場外交易市場或證券市場(「證券市場」)掛牌、上市或買賣，其價值應參照估值時間之時或緊接估值時間之前該項投資於主要證券市場的最後交易價計算，惟倘基金經理酌情認爲在主要證券市場以外的證券市場的價格，在所有情況下可爲任何該等投資提供較公平的價值標準，則基金經理可採用該等價格。
user: Please translate the following sentence from English to Chinese: Since the gross amounts of the contract are exchanged on the specified date, there is a risk that if the counterparty with whom the contract has been agreed goes into default between the time of payment by the fund but before receipt by the fund of the amount due from the counterparty, then the fund will be exposed to the counterparty credit risk of the amount not received and the entire principal of a transaction could be lost. Credit Default Swaps (CDS):

assistant: 鑑於立約方須於指定日期交換合約總額，若在基金付款後及基金收到交易對手支付到期金額前，交易對手出現違約，基金將須就尚未接獲的金額承受交易對手信貸風險，並可能損失交易的全部本金額。 信貸違約掉期：
user: Please translate the following sentence from English to Chinese: other circumstances specified by laws or regulations.

assistant: 法律或規定訂明的其他情況。
user: Please translate the following sentence from English to Chinese: Where a Non-Irish Resident company holds Shares in the Company which are attributable to an Irish branch or agency, it will be liable to Irish corporation tax in respect of income and capital distributions it receives from the Company under the self assessment system.

assistant: 倘若非愛爾蘭居民公司持有本公司的股份，而該等股份歸屬於一家愛爾蘭分行或代理，則該公司將須根據自我評稅機制就其從本公司獲得的收入及資本分派繳納愛爾蘭企業稅。
user: Please translate the following sentence from English to Chinese: You should check with the Distributor with which you intend to open an investment account on what basis fees will be charged in respect of your Notes.

assistant: 閣下應與擬開設投資賬戶的分銷商查詢就債券收取費用的基準。
user: Please translate the following sentence from English to Chinese: The Management Fee for each Share Class of each Fund (expressed as a per annum percentage of its Net Asset Value) is set out in the relevant Supplement for each Fund.

assistant: 每一基金每一股份類別的管理費（按其資產淨值的每年百分比列示）載於每一基金的相關補充文件內。
user: Please translate the following sentence from English to Chinese: Wu Yongliang Contact person:

assistant: 吳永良聯繫人：
user: Please translate the following sentence from English to Chinese: However, because many of these laws and regulations, especially those that affect the securities market, are relatively new and evolving, the enforceability of such laws and regulations is uncertain.

assistant: 然而，當中許多尤其對證券市場帶來影響的法例和法規，相當新並不斷轉變，所以該等法例和法規執行涉及不確定性。
user: Please translate the following sentence from English to Chinese: On the happening of any such event, the Charged Agreement(s) (or part thereof) (if any) will terminate in accordance with its/their terms.

assistant: 在發生任何該等事件時，受押協議（或其中部分）（如有）將根據其條款終止。
user: Please translate the following sentence from English to Chinese: Where the management fee and other fees and expenses are deducted from a Fund’s capital rather than income generated by the relevant Fund this may constrain growth and could erode capital, as the capital of the relevant Fund available for investment in the future and for capital growth may be reduced, although this may also result in income being increased for distribution of dividends.

assistant: 如管理費及其他費用及開支乃自基金的資本而非相關基金所產生的收入中扣除，則增長可能會受到限制，並可能會侵蝕資本，原因是相關基金可供日後投資及資本增長的資本可能減少，但這亦可能導致股息分派的收入增加。
user: Please translate the following sentence from English to Chinese: Scenario 7 (Default Scenario):

assistant: 情況7（違約情況）：
user: Please translate the following sentence from English to Chinese: The CNH rate may be at a premium or discount to the exchange rate for CNY rate.

assistant: CNH 匯率可能較 CNY 匯率有所溢價或折讓。
user: Please translate the following sentence from English to Chinese: The Fund invests in the full credit spectrum of fixed income investments.

assistant: 本基金投資於所有信貸範圍的定息投資。
user: Please translate the following sentence from English to Chinese: Important news on the Index and Component Indices shall be made available from the said FTSE Russell website.

assistant: 該指數及該等成分指數的重要消息可於上述 FTSE Russell 網站瀏覽。
user: Please translate the following sentence from English to Chinese: We also give undertakings in the trust deed to support the trustee’s role.

assistant: 本公司亦於信託契據內承諾就受託人的職責提供支援。
user: Please translate the following sentence from English to Chinese: DBS BANK LTD, HONG KONG BRANCH

assistant: 星展銀行有限公司香港分行
user: Please translate the following sentence from English to Chinese: A transaction in a derivative must not cause the Scheme to diverge from its investment objectives as stated in the Trust Deed and this Prospectus.

assistant: 衍生工具交易不得導致本計劃偏離信託契據及本章程所載投資目標。
user: Please translate the following sentence from English to Chinese:  the cost of accounting and bookkeeping;

assistant: 會計及簿記的費用；
user: Please translate the following sentence from English to Chinese: The Bank of New York Mellon SA/NV Luxembourg branch has also been appointed as Listing Agent of the SICAV in relation to the listing of its Shares on the Luxembourg Stock Exchange and will receive customary fees for the performance of its duties as such.

assistant: The Bank of New York Mellon SA/NV盧森堡支行亦已就SICAV的股份在盧森堡證券交易所上市而獲委任爲 SICAV的上市代理，並將因此就履行其職責而收取慣常的費用。
user: Please translate the following sentence from English to Chinese: Accordingly, these incentive fees are recognized when all material contingencies have been substantially resolved.

assistant: 因此，此等獎勵費用於清償大部份重大或然負債後確認。
user: Please translate the following sentence from English to Chinese: Under normal circumstances, the Fund seeks to achieve its objective by investing principally in common stocks of US Companies and US Issuers selected for their growth potential.

assistant: 在正常情況下，爲達至目標，此基金主要投資於具增長潛力的美國公司及美國發行人的普通股。
user: Please translate the following sentence from English to Chinese: The decision-making regarding assets allocation for the Fund will refer to the risk proposal provided by the Risk Management Department. Investment risk managers will compute risks of the investment portfolio, the stock market and the bond market as well as relative risks for the respective types of assets by using statistical methods, and submit the investment portfolio evaluation report to the Investment Decision-making Committee.

assistant: 本基金的資產配置決策參照投資風險管理部門的風險建議書，由投資風險管理人員運用統計方法計算投資組合、股票市場、債券市場的風險水平以及各大類資產之間相對的風險水平，向投資決策委員會提交投資組合評估報告。
user: Please translate the following sentence from English to Chinese: The 2006 Decree on own funds requires that the solvency of Belgian credit institutions be measured by a ratio that serves as the basis for the calculation of the minimum required capital.

assistant: 二零零六年對本身資金的判令規定，比利時信貸機構的償債能力是以計算最低所需資金基礎的比率計算。
user: Please translate the following sentence from English to Chinese: The account details are as follows:

assistant: 賬戶詳情如下：
user: Please translate the following sentence from English to Chinese: The offering circulars for both issues of FRNs stated that they are the obligations of the respective Issuer only and are not guaranteed by, or the responsibility of, any other party. Non-returnable proceeds of these two securitisation issues totalled ¤1.6bn at issue.

assistant: 兩項浮息票據發行之發售通函指出，浮息票據僅爲發行人各自之責任，不獲任何其他人士擔保或作爲任何其他人士之責任。 於發行時，該兩項證券化發行之不可退回所得款項合共爲16億歐元。
user: Please translate the following sentence from English to Chinese: (d) consider making tax provisions on investment in ELIs, if applicable, in order to mitigate relevant risk to the potential liability of the capital gain tax which may be levied by the PRC tax authority.

assistant: (d) 考慮就ELI投資作出稅務撥備（如適用），以儘量減低因中國稅務機關可能徵收資本增益稅而產生的潛在稅務責任風險。