billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount.

assistant: 倘估計資產的可收回金額低於其賬面值，則資產的賬面值將減至其可收回金額。
user: Please translate the following sentence from English to Chinese: No member (other than a Director) shall have any right to inspect any account or book or document of the Company except as conferred by the Cayman Companies Law or ordered by a court of competent jurisdiction or authorised by the Board or the Company in general meeting.

assistant: 股東（董事除外）一概無權查閱本公司任何賬目、賬冊或文件，惟開曼羣島公司法所准許或受管轄司法權區的法庭命令或由董事會或本公司在股東大會上授權者除外。
user: Please translate the following sentence from English to Chinese: the completion, size and timing of the Global Offering;

assistant: 全球發售的完成、規模及時間；
user: Please translate the following sentence from English to Chinese: The Group’s commitments for future minimum lease payments under non-cancelable operating lease in respect of rented premises and motor vehicles at the respective balance sheet date are as follows:

assistant: 本集團於各結算日根據不可撤銷經營租約就租賃物業及汽車應付的未來最低租金總額載列如下：
user: Please translate the following sentence from English to Chinese: The successive hikes in mortgage rates by the local banks in September 2008 and the heightened uncertainties surrounding the global economy caused by the global financial crisis also fuelled the cautious sentiment in the property market in Hong Kong, which led to a dramatic drop in the number of transactions in the property market since the second half of 2008.

assistant: 二零零八年九月，本地銀行相繼提高按揭抵押利率與全球經濟危機所引致之全球經濟環境不明朗亦加深香港物業市場之謹慎氣氛，導致物業市場之交易量自二零零八年下半年起急劇下跌。
user: Please translate the following sentence from English to Chinese: In the event that our staff is required to carry collaterals out of the Pawnshop such as carrying the collaterals to another Pawnshop for the disposal of the same to second-hand product dealers, the staff must obtain approval from the manager of the relevant Pawnshop and record the same in writing.

assistant: 倘本集團員工須將抵押品帶離典當店（例如將抵押品帶至另一家典當店以向二手產品交易商出售有關抵押品），員工必須取得相關典當店經理之批准，並以書面方式記錄有關抵押品。
user: Please translate the following sentence from English to Chinese: As at the Latest Practicable Date, the Group has registered the following domain names:

assistant: 於最後實際可行日期，本集團已註冊以下域名：
user: Please translate the following sentence from English to Chinese: HISTORY, REORGANIZATION AND GROUP STRUCTURE purchases were made from Zhong Wei. As our business became more successful, we increasingly purchased from third party suppliers directly.

assistant: 歷史、重組及集團架構 著我們的業務越來越成功，我們越來越多地直接向第三方供應商採購。
user: Please translate the following sentence from English to Chinese: and (5) matters not otherwise required by the laws, administrative regulations or the Articles of Association to be passed by special resolutions.

assistant: 及 (5) 除法律、行政法規規定或者章程細則規定應當以特別決議通過以外的其他事項。
user: Please translate the following sentence from English to Chinese: The OHSR addresses the requirements related to government policy and administrative matters.

assistant: 職安健規則載列政府政策及管理事宜的相關規定。
user: Please translate the following sentence from English to Chinese: The MAS has sought feedback on proposed amendments to the Policy Owners’ Protection Fund schemes, and has announced that the Policy Owners’ Protection Fund schemes will be revised, with the intention to implement these changes in 2011.

assistant: 新加坡金管局已就保單持有人保障基金計劃的建議修訂徵詢反饋意見，並已宣佈將會修訂保單持有人保障基金計劃，擬於2011年執行有關變更。
user: Please translate the following sentence from English to Chinese: All warrant liabilities, which had been accounted for as financial liabilities at FVTPL, were fully converted into common shares during the year ended December 31, 2006, therefore no warrant liabilities were outstanding at the end of each reporting period.

assistant: 所有認股權證負債（入賬列爲以公允價值計算且其變動計入損益的金融負債）於截至 2006 年 12 月 31 日止年度悉數兌換爲普通股，因此於各報告期間結束時概無認股權證負債尚未行使。
user: Please translate the following sentence from English to Chinese: (x) not to compete with the Company in any way except with the informed consent of shareholders given in general meeting; APPENDIX V

assistant: (x) 除非於股東大會上經股東之知情同意，否則不得從事與本公司存在競爭性之業務； 附錄五
user: Please translate the following sentence from English to Chinese: meeting is more than 1/2 of the total number of the voting rights Shares of the Bank, the Bank shall convene such general meeting;

assistant: 行有表決權的股份總數二分之一以上時，本行可以召開股東大會；
user: Please translate the following sentence from English to Chinese: (v) Financial assistance to purchase shares of the Company Neither the Company nor any of its subsidiaries shall directly or indirectly give financial assistance to a person who is acquiring or proposing to acquire shares in the Company for the purpose of that acquisition whether before or at the same time as the acquisition takes place or afterwards, provided that the Bye-laws shall not prohibit transactions permitted under the Companies Act.

assistant: (v) 提供財務資助以購回本公司股份 本公司及其任何附屬公司不得向正在收購或建議收購本公司股份之人士直接或間接提供財務資助以收購（不論在收購之前或當時或之後），惟公司細則並不禁止公司法所允許交易。
user: Please translate the following sentence from English to Chinese: Property charges during the six months 30 June 2009 relate primarily to losses on sales of obsolete gaming equipment.

assistant: 截至2009年6月30日止六個月，物業支出主要與出售陳舊博彩設備的虧損有關。
user: Please translate the following sentence from English to Chinese: 2. If the Joint Global Coordinators or their agents or nominees exercise their discretion to reject or to accept any application, or to accept only part of any application.

assistant: 2. 倘聯席全球協調人或其代理或代名人行使酌情權拒絕或接納任何申請或僅接納部份申請。
user: Please translate the following sentence from English to Chinese: and (iv) not to expropriate personal rights of shareholders, including (but not limited to) distribution rights and voting rights, but not including a restructuring of the Company submitted to and approved by the shareholders’ general meeting in accordance with the Articles of Association.

assistant: 及 (iv) 不得剝奪股東之個人權利，包括（但不限於）分配權及表決權，惟不包括根據公司章程提交股東大會通過之本公司重組。
user: Please translate the following sentence from English to Chinese: and (iii) the nominal value of a Share.

assistant: 及 (iii) 股份面值。
user: Please translate the following sentence from English to Chinese: As a result of the foregoing, our gross profit increased by 49.4% to RMB217.0 million in the year ended December 31, 2012 from RMB145.2 million in the year ended December 31, 2011.

assistant: 毛利及毛利率 正如上文所述，我們的毛利由截至2011年12月31日止年度的人民幣145.2百萬元增加 49.4%至截至2012年12月31日止年度的人民幣217.0百萬元。
user: Please translate the following sentence from English to Chinese: The leases will expire from December 2010 to April 2013.

assistant: 租賃期將由 2010 年 12 月至 2013 年 4 月屆滿。
user: Please translate the following sentence from English to Chinese: With the newly added slaughtering facility, the Group has successfully formed a vertically integrated operational platform comprising hog farming, hog slaughtering and production of pork.

assistant: 憑藉新增屠宰設施，本集團已成功組成一個涵蓋生豬養殖、生豬屠宰及豬肉生產的垂直一體化營運平臺。
user: Please translate the following sentence from English to Chinese: See “— Cost of Sales.” Income Tax Expenses Income tax expenses represent PRC corporate income tax and LAT payable by our subsidiaries in China.

assistant: 請參見「—銷售成本」。 所得稅開支 所得稅開支指我們於中國的子公司應付的中國企業所得稅及土地增值稅。
user: Please translate the following sentence from English to Chinese: Our cash outflow for investing activities primarily consisted of:

assistant: 投資活動現金流出主要包括：
user: Please translate the following sentence from English to Chinese: Upon expiry of the joint venture, the joint venture partners shall be entitled to the distributable assets proportionate to their capital contribution ratios.

assistant: 合營期屆滿後，合營夥伴有權根據各自出資比率按比例享有可分派的資產。
user: Please translate the following sentence from English to Chinese: We seek to position our ANTA brand as a high quality sportswear brand targeting young consumer groups. We market our ANTA brand through media commercials, league sponsorships and athlete endorsements in different sporting sectors in China.

assistant: 本集團力求將安踏品牌定位爲以年輕消費者組別爲對象的優質運動服飾品牌，並透過在中國不同運動種類安排媒體廣告、贊助各類運動聯賽及以運動選手代言產品，致力推廣安踏品牌。
user: Please translate the following sentence from English to Chinese: (vi) Time of acceptance and exercise of option An option may be accepted by a participant within 21 days from the date of the offer of grant of the option.

assistant: (vi) 接納及行使購股權之時間 參與者可於建議授出購股權之日起計 21日內接納購股權。
user: Please translate the following sentence from English to Chinese: Although each blade can pitch independently, an identical control signal is sent to each drive motor.

assistant: 儘管可獨立調節葉片，但發送至各驅動電動機的控制信號相同。
user: Please translate the following sentence from English to Chinese: Key Corporate and Business Development Milestones

assistant: 主要的公司及業務發展里程碑
user: Please translate the following sentence from English to Chinese: The table below sets forth selected economic indicators relating to Taiyuan for the years indicated. Taiyuan economic indicators 2005-2012 CAGR China 2005 2006 2007 2008 2009 2010 2011 2012 Taiyuan Average

assistant: 下表載列於所示年度太原的甄選經濟指標。 太原經濟指標 2005年至2012年的年複合增長率中國 2005年 2006年 2007年 2008年 2009年 2010年 2011年 2012年太原平均
user: Please translate the following sentence from English to Chinese: Shares to be issued(a)

assistant: 將發行股份(a)
user: Please translate the following sentence from English to Chinese: Our Group seeks quotations for, and conducts market research upon, similar services used by other high-end brand vehicle manufactures, and may gather pricing information on other joint ventures of Daimler AG in the PRC.

assistant: 本集團就其他高端品牌汽車製造商所用同類服務徵求報價及進行市場研究，並收集戴姆勒其他中國合資公司的定價資料。
user: Please translate the following sentence from English to Chinese: The International Purchase Agreement is expected to be entered into on or about December 1, 2006, subject to agreement on the Offer Price among us and the Joint Global Coordinators (on behalf of the Underwriters).

assistant: 國際購買協議預期約於 2006年 12月 1日訂立，惟須待本集團與聯席全球協調人（代表包銷商）協定發售價方可作實。
user: Please translate the following sentence from English to Chinese: Please refer to Figure 20 which highlights the present ventilation system as well as the mine layout.

assistant: 請參見圖 20，該圖所表現的是目前的通風系統和礦山佈置。
user: Please translate the following sentence from English to Chinese: (2) We have been provided with a copy of the legal opinion on the title to the property prepared by Tian Yin Law Firm, the Group’s PRC legal adviser, which contains, inter-alia, the following information:

assistant: (2) 我們已獲取由　貴集團中國法律顧問天銀律師事務所編制有關該物業業權的法律意見書副本，該意見書載有（其中包括）以下資料：
user: Please translate the following sentence from English to Chinese: Interest income accrued and compounded during fiscal years 2000 and 2001 on these loans because payment of interest was restricted until the full repayment of the Original Syndicated Facility (see “The Road Projects — The Guangzhou-Shenzhen Superhighway — Financing”), which occurred in fiscal year 2001.

assistant: 於二零零零年及二零零一年財政年度內，就該等貸款產生及複合產生利息收入之原因是，於悉數償還於二零零一年財政年度產生之原有銀團融資額（請參閱「公路項目－廣州－深圳高速公路－融資」）前支付利息受到限制。
user: Please translate the following sentence from English to Chinese: (ii) ‘‘Expenses not deductible for taxation purposes’’ mainly comprises depreciation of fixed assets, share-based payment expenses, impairment loss of goodwill, amortisation of intangible assets and impairment loss of trade receivables.

assistant: (ii) 「就稅項目的而言不可扣稅之開支」主要包括固定資產折舊、以股份爲基礎的付款開支、商譽減值虧損、無形資產攤銷及貿易應收款項減值虧損。
user: Please translate the following sentence from English to Chinese: Drill and blast techniques are used to develop the underground roadways. Chuanmei Mirabilite has been granted a new mining right certificate in September 2009, which covers 3.6917 km2 area and the Nos. 1, 2, 6, 7, and 8 Glauberite beds.

assistant: 該礦採用炮掘法開拓井下大巷。 川眉芒硝於二零零九年九月獲得新的採礦權證，礦區面積3.6917平方千米，開採1、2、6、7和8號鈣芒硝礦牀。
user: Please translate the following sentence from English to Chinese: Accordingly, the related banking facility was terminated.

assistant: 因此，有關銀行融資已告終止。
user: Please translate the following sentence from English to Chinese: Article 77 Where there are joint holders of any share any one of such persons may vote and be reckoned in a quorum at any Meeting either personally or by proxy or by attorney or in the case of a corporation by a representative as if he were solely entitled thereto but if more than one of such joint holders is so present at any meeting then the person present whose name stands first in the Register of Members in respect of such share shall alone be entitled to vote in respect thereof.

assistant: 第77條 倘爲股份之聯名持有人，則其中任何一名持有人均可親自或委派代表或代理或（倘爲法團）公司代表就有關股份於大會投票，並可計入大會之法定人數，猶如唯一有權投票者，惟倘超過一位聯名持有人親自或委派代表出席大會，則僅就有關股份而在本公司股東名冊排名首位者方有權就有關股份投票。
user: Please translate the following sentence from English to Chinese: We have obtained a certificate of compliance issued by the DICJ on March 18, 2011, stating that we have complied with all our obligations under the Subconcession, applicable gaming laws and AML since the opening of our property.

assistant: 我們已於 2011 年 3 月 18 日獲博監局頒發合規證明，合規證明說明自我們的物業開業以來，我們均遵守轉批給、適用博彩法律及反洗黑錢項下的所有義務。
user: Please translate the following sentence from English to Chinese: (d) In this section, references to “you,”“applicants,”“joint applicants” and other like references shall, if the context so permits, include references to both nominees and principals on whose behalf HKSCC Nominees is applying for Hong Kong Public Offer Shares, and references to the making of an application shall, if the context so permits, include references to making applications electronically by giving instructions to HKSCC.

assistant: (d) 在文義許可下，本節中「閣下」、「申請人」、「聯名申請人」及其他類似的提述，應包括香港結算代理人代爲申請香港公開發售股份的代名人及委託人； 而在文義許可下，提述的申請亦包括向香港結算提出的電子認購指示。
user: Please translate the following sentence from English to Chinese: SHARE CAPITAL This mandate will expire:

assistant: 股本 此項授權將於以下日期中之最早者屆滿：
user: Please translate the following sentence from English to Chinese: As we expect demand for dredging in the PRC to increase, we are seeking to expand our capacity and upgrade our technology to better serve our customers and further differentiate ourselves from our competitors.

assistant: 由於我們預期中國的疏浚需求將會上升，我們正尋求加強實力及提升技術，務求爲客戶提供更優質的服務，進一步從競爭對手中脫穎而出。
user: Please translate the following sentence from English to Chinese: BUSINESS During the Track Record Period, the Group made certain payments to its suppliers under the Arrangement of approximately RMB2.7 million (equivalent to approximately HK$3.2 million) and RMB2.0 million (equivalent to approximately HK$2.4 million) respectively, while the Group collected net sales proceeds (after deducting VAT and handling charges) under the Arrangement of approximately RMB3.1 million (equivalent to approximately HK$3.6 million) and RMB2.1 million (equivalent to approximately HK$2.5 million) respectively.

assistant: 業　務 於往績記錄期間，本集團根據該安排分別向其供應商支付若干筆款項約人民幣 2.7 百萬元（相當於約 3.2 百萬港元）及人民幣 2.0 百萬元（相當於約 2.4 百萬港元），並根據該安排分別收取銷售所得款項淨額（經扣除增值稅及手續費後）約人民幣 3.1 百萬元（相當於約 3.6 百萬港元）及人民幣 2.1 百萬元（相當於約 2.5 百萬港元）。
user: Please translate the following sentence from English to Chinese: (vi) the Group’s use of its trade name;

assistant: (vi)本集團商標名稱的使用；
user: Please translate the following sentence from English to Chinese: The interests received and charged for the year ended 31 March 2004 would have amounted to approximately HK$148,000 and HK$187,000, respectively.

assistant: 而截至2004年3月 31日止年度收取及支付之利息則分別約爲148,000港元及187,000港元。
user: Please translate the following sentence from English to Chinese: If our project companies are unable to obtain or renew their qualification certificates, they will not be permitted to continue their businesses, which could have a material adverse effect on our business and financial condition.

assistant: 倘我們的項目公司不能取得或重續其資質證書，該等公司將不準繼續從事其業務，我們的業務及財政狀況便可能受到重大不利影響。
user: Please translate the following sentence from English to Chinese: This Information Pack must be read in conjunction with the section headed “Warning” on the cover of this Information Pack. FINANCIAL INFORMATION

assistant: 閱讀本資料集時，必須一併細閱本資料集首頁上「警告」一節。 財務資料
user: Please translate the following sentence from English to Chinese: FINANCIAL INFORMATION Net cash inflow/(outflow) from financing activities Our net cash outflow from financing activities was RMB495.3 million for the three months ended 31 March 2008, primarily consisted of:

assistant: 財務信息 融資活動產生的現金流入╱（流出）淨額 截至2008年3月31日止三個月，本公司融資活動產生的現金流出淨額爲人民幣495.3百萬元，主要包括：
user: Please translate the following sentence from English to Chinese: GENERAL MANDATE TO ISSUE SHARES Assuming the Global Offering becomes unconditional, our Directors have been granted a general unconditional mandate to exercise all the powers of our Company to allot, issue and deal with Shares, subject to the requirement that the aggregate nominal value of the Shares so allotted and issued or agreed conditionally or unconditionally to be allotted and issued shall not exceed 20% of the aggregate nominal value of the share capital of our Company in issue immediately following the completion of the Capitalization Issue and the Global Offering (but before any exercise of the Over-allotment Option or the options which may be granted under the Share Option Scheme).

assistant: 發行股份的一般授權 假設全球發售成爲無條件，董事獲授一般無條件授權，以行使本公司一切權力配發、發行及處置股份，惟因此配發及發行或有條件或無條件同意配發及發行的股份總面值，不得超過緊隨資本化發行及全球發售完成後（但於行使任何超額配股權或根據購股權計劃可能授出的購股權之前）本公司已發行股本總面值的20%。
user: Please translate the following sentence from English to Chinese: Total assets

assistant: 資產總額
user: Please translate the following sentence from English to Chinese: Accordingly, we may risk producing products that are found to be in breach of the laws and regulations of the relevant jurisdiction(s) as a result of any change of laws or regulations in these jurisdictions relating to product safety from time to time.

assistant: 因此，因有關司法權區有關產品安全之法律法規不時出現任何變動，我們亦可能生產出被發現違反該等司法權區之法律法規的產品。
user: Please translate the following sentence from English to Chinese: Other borrowings .

assistant: 其他借款 .
user: Please translate the following sentence from English to Chinese: As such, we cannot assure you that fraud or other misconduct will not occur in the future.

assistant: 因此，我們不能向　閣下保證未來不會發生欺詐或其他不當行爲。
user: Please translate the following sentence from English to Chinese: In the opinion of the directors of the Company, the sensitivity analysis is not necessarily representative of the inherent foreign exchange risk as the exposure at the end of each reporting period does not reflect the exposure during the Relevant Periods.

assistant: 貴公司董事認爲，敏感度分析未必能反映固有的外匯風險，因各報告期間結束時的風險並不反映相關期間所承受的風險。
user: Please translate the following sentence from English to Chinese: Deferred income tax liabilities to be settled after more than 12 months.

assistant: 將於超過十二個月後收回的 遞延所得稅負債 .
user: Please translate the following sentence from English to Chinese: These receipts of funds were more than offset by our repayment of debt in the amount of RMB94.4 million, interest payments of RMB8.3 million and dividends paid of RMB34.9 million. Net cash provided by financing activities amounted to RMB36.9 million in the year ended December 31, 2007.

assistant: 此等所得的資金部分被償還債項人民幣 94.4 百萬元、利息付款人民幣 8.3 百萬元及已付股息人民幣 34.9 百萬元所抵銷。 截至 2007 年 12 月 31 日止年度，融資活動產生的現金淨額爲人民幣 36.9 百萬元。
user: Please translate the following sentence from English to Chinese: (i) The components of deferred tax assets/(liabilities) recognized in the consolidated balance sheet as at December 31, 2010, 2011 and 2012 and October 31, 2013 and the movements during the Track Record Period are as follows:

assistant: (i) 已於2010年、2011年及2012年12月31日以及2013年10月31日合併資產負債表確認的遞延所得稅資產╱（負債）的組成部分及於往績記錄期間的變動如下：
user: Please translate the following sentence from English to Chinese: (q) an amendment agreement dated 20 July 2010 entered into between Lincheng County Li Yuan Mining Co. Ltd. (臨城縣利源礦業有限公司) and Jet Bright Limited to amend the articles of association and the agreement dated 28 November 2007 of Lincheng Xingye Mineral Resources Co., Ltd (臨城興業礦產資源有限公司) to increase the registered capital of Lincheng Xingye Mineral Resources Co., Ltd (臨城興業礦產資源有限公司) from US$20,000,000, to US$30,000,000;

assistant: (q) 臨城縣利源礦業有限公司與仲耀有限公司就修訂臨城興業礦產資源有限公司的組織章程細則及日期爲 2007 年 11 月 28 日的協議所訂立日期爲 2010 年 7 月 20 日之修訂協議，以將臨城興業礦產資源有限公司的註冊資本由 20,000,000 美元增加至 30,000,000 美元；
user: Please translate the following sentence from English to Chinese: The revenue contribution of our EPC and EP contracting business decreased from approximately 71.7% for 2010 to approximately 40.3% for 2011, primarily due to the fact that a large portion of our new EPC and EP projects were launched in the third quarter of 2011, for which we could only recognize a small portion of revenue in the second half of 2011.

assistant: EPC及EP承包業務的收益貢獻自2010年約71.7%降至2011年約40.3%，主要是由於我們大部分的EPC及EP新項目於2011年第三季才啓動，故我們僅在2011年下半年確認少量收益。
user: Please translate the following sentence from English to Chinese: and (b) the Directors and their respective associates (for which purpose, the associates of the Directors include, among others, other companies of which they are directors).

assistant: 及 (b)董事及彼等各自之聯繫人（就此而言，董事之聯繫人包括（其中包括）彼等出任董事之其他公司）。
user: Please translate the following sentence from English to Chinese: Mr. Gordon YEN, 33, was appointed an independent non-executive Director of the Company on 10 July, 2003.

assistant: 嚴震銘先生，33歲，於二零零三年七月十日獲委任爲本公司獨立非執行董事。
user: Please translate the following sentence from English to Chinese: seam gradients generally range from 4Њ to 10Њ according to localized structural features.

assistant: 根據當地結構特徵，地層斜度一般爲四至十度。
user: Please translate the following sentence from English to Chinese: Our activities expose our Group to a variety of financial risks:

assistant: 我們的活動令本集團面對各種財務風險：
user: Please translate the following sentence from English to Chinese: A service fee of HK$100 was payable by TEL to the HK Company in respect of each settlement completed as described above.

assistant: 完成上述每次結算後，專業國際旅運須向香港公司支付服務費100港元。
user: Please translate the following sentence from English to Chinese: The following table shows the changes in the fair value of our investment properties (before deferred tax effect), broken down by property type and project, for the periods indicated:

assistant: 於所示期間本集團投資物業公平值的變動（未計遞延稅項影響前），按物業類別及項目的明細載列如下：
user: Please translate the following sentence from English to Chinese: All the Group’s sales are originated and solicited by the sales and marketing team of the Group in Hong Kong, Singapore and Taiwan.

assistant: 本集團之所有銷售乃來自及由本集團在香港、新加坡及臺灣之銷售及市場推廣小組招攬。
user: Please translate the following sentence from English to Chinese: The Group controls another entity when the Group has the power to govern the financial and operating policies of the entity.

assistant: 當集團有權支配另一實體的財務和經營政策時，即集團擁有該實體的控制權。
user: Please translate the following sentence from English to Chinese: (b) Particulars of service contracts Each of our executive Directors has entered into a service contract with our Company for a term of three years commencing from March 11, 2014, which may be terminated by not less than one month’s notice in writing served by either party on the other.

assistant: (b) 服務合約的詳情 各執行董事已與本公司訂立服務合約，自2014年3月11日起計爲期三年，可由任何一方向另一方發出不少於一個月書面通知予以終止。
user: Please translate the following sentence from English to Chinese: Equity investments at fair value through profit or loss Financial assets included in prepayments, deposits and other receivables .

assistant: 以公允價值計量且變動計入損益的股權 投資 . 預付款項、按金及其他應收款項中的金 融資產 .
user: Please translate the following sentence from English to Chinese: According to the NBSC, China’s iron ore reserves were primarily situated in the northeastern, northern and southwestern regions of China, which together accounted for approximately 78.5% of China’s total iron ore reserves in 2009.

assistant: 根據國家統計局的資料，中國鐵礦儲量主要位於中國東北、華北及西南地區，合共佔 2009 年中國鐵礦總儲量約 78.5%。
user: Please translate the following sentence from English to Chinese: The city construction tax is calculated and paid based on 7% for Fujian Shine Science and Xinwangluo and 1% for Shanghai Shine Science of the total amount of business tax and VAT payable.

assistant: 城市維護建設稅乃根據應付之營業稅及增值稅總額之 7%（福建新意及新意新網絡）及 1%（上海新意）計算及繳付。
user: Please translate the following sentence from English to Chinese: If such a company is established by the promotion method, it may have fewer than five promoters and the company may issue new shares once it has been incorporated.

assistant: 此等公司如以發起方式成立，發起人的數目可少於五名； 且該等公司一經成立，即可發行新股。