billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: “R” Shares will be subject to an annual distribution fee, not exceeding 0.70%, calculated daily at a rate based on the NAV of the Shares of that relevant Fund on each Business Day.

assistant: 「R」股須支付每年分銷費（不超過 0.70%），乃以有關基金的股份於每個營業日的資產淨值按某一比率每日計算。
user: Please translate the following sentence from English to Chinese: Therefore, our ELIs issued on or after 1 January 2016 are subject to the exercise of any “UK Bail-In Power” by the relevant UK resolution authorities.

assistant: 因此，於二零一六年一月一日或之後發行的本公司的股票掛鉤投資受有關英國清算機構行使任何「英國自救權力」所規限。
user: Please translate the following sentence from English to Chinese: (i) in relation to the definition of “Downstream Affiliate”, the percentage of Voting Shares owned, directly or indirectly, by the Reference Entity;

assistant: (i) 關於「下游聯屬公司」的定義、參考單位直接或間接擁有的有投票權股份百分比；
user: Please translate the following sentence from English to Chinese: It is possible that at the time of such sale or distribution, certain investments held by the relevant Fund might be worth less than the initial cost of such investments, resulting in a loss to the shareholders.

assistant: 在進行有關銷售或分派時，有關基金所持若干投資的價值可能會低於該投資的初始價格，導致股東蒙受損失。
user: Please translate the following sentence from English to Chinese: Currency hedging will be achieved principally by the use of forward foreign exchange contracts.

assistant: 貨幣對沖主要會藉着使用遠期外匯合約而達成。
user: Please translate the following sentence from English to Chinese: We are a leading global market-maker in numerous equity and fixed income products including U.S., European and Asian equities, government and agency securities, money market products, corporate high-grade, high-yield and emerging market securities, mortgage and asset-backed securities, preferred stock, municipal securities, bank loans, foreign exchange, financing and derivative products.

assistant: 本公司爲多項股票及定息證券產品的主導全球巿場莊家，包括美國、歐洲及亞洲股票、政府及機構證券、貨幣巿場產品、公司高級別、高回報率及新興巿場證券、按揭及資產抵押證券、優先股、巿政證券、銀行貸款、外匯、融資及衍生工具產品。
user: Please translate the following sentence from English to Chinese: (xxi) The portfolio of the Sub-Fund may not include any security where a call is to be made for any sum unpaid on that security unless that call could be met in full out of cash or near cash by the Sub-Fund’s portfolio, the amount of which has not already been taken into account for the purpose of paragraph (viii) above. Borrowing Restrictions The Manager may borrow up to 25% of the total Net Asset Value of the Sub-Fund (except for a capital markets scheme (as defined in the UTMF Code) in relation to which the limit is 10%) and such borrowing must be on a temporary basis for the purpose of meeting redemption requests or defraying operating expenses.

assistant: (xxi) 如果證券有任何未繳款項，但將應催繳通知而須予清繳，則本分支基金的投資組合不可計入該等證券，但若可能以本分支基金的投資組合的現金或近似現金的資產全數支付催繳金額則除外，而就上文(viii)項來說，該等現金或近似現金的資產的數額並未計算在內。 借款限制 基金經理最多可借進本分支基金總資產淨值25%的款項（惟就資本市場計劃（按信託基金守則定義）除外，有關限額爲10%），該等借款必須是爲履行贖回要求或支付經營支出而臨時進行的。
user: Please translate the following sentence from English to Chinese: If, as is often the case, we have a long position in government bonds, these historical periods will not be signiﬁcant for interest rate risk, where the largest losses typically come from periods when credit spreads have widened signiﬁcantly.

assistant: 舉例說，股本的最壞十天損失一般爲沿自股本市場下跌的歷史期間， 而於該等期間，政府債券市場轉趨活躍通常隨之出現。
user: Please translate the following sentence from English to Chinese: The underlying assets of the ABS and/or MBS may include loans, leases or receivables (such as credit card debt and whole business in the case of ABS and commercial and residential mortgages originating from a regulated and authorised financial institution in the case of MBS).

assistant: ABS及╱或MBS的相關資產可包括貸款、租約或應收款項（就ABS而言，例如信用卡債務及全面債務； 就MBS 而言，例如來自受監管及認可金融機構的商業和住宅按揭）
user: Please translate the following sentence from English to Chinese: We will issue a further notice on the tenth business day following the original maturity date to your distributor who will in turn forward to you specifying the continuance of such settlement disruption event and the action to be taken.

assistant: 本行將於原訂到期日後第十個營業日向　閣下的分銷商發出註明該結算中斷事件持續出現及將予採取的行動的進一步通知，再由　閣下的分銷商將有關通知轉交　閣下。
user: Please translate the following sentence from English to Chinese: (5) have similar market yields (and therefore price);

assistant: (5)具有類似的市場收益（及因而價格）；
user: Please translate the following sentence from English to Chinese: This is because the market price of the units of a REIT also depends on many factors, including but not limited to (i) the market value and perceived prospects of the real estate portfolio, (ii) changes in economic or market conditions, (iii) changes in market valuations of similar companies, (iv) changes in interest rates, (v) the perceived attractiveness of the units of the REIT against those of other equity securities, (vi) the future size and liquidity of the market for the units and the REIT market generally, (vii) any future changes to the regulatory system, including the tax system and (viii) the ability of the REIT to implement its investment and growth strategies and to retain its key personnel.

assistant: 此乃由於REIT的單位的市價亦視乎多項因素而定，包括但不限於(i)房地產組合的市值及對前景的看法，(ii)經濟或市場環境的變動，(iii)類似公司的市場估值變動，(iv)利率變動，(v)對REIT的單位相對其他股本證券的吸引力的看法，(vi)單位市場及REIT整體市場日後的規模及流通量， (vii)監管制度（包括稅制）日後的任何變動及(viii)REIT實施其投資及增長策略及挽留其主要人員的能力。
user: Please translate the following sentence from English to Chinese: The specific investment objectives and policies of each Fund will be formulated by the Directors at the time of the creation of the Fund.

assistant: 各基金的特定投資目標及政策將由董事會於基金設立時制定。
user: Please translate the following sentence from English to Chinese: The value of the currency in some markets, in relation to other currencies, may decline such that the value of the investment is adversely affected.

assistant: Conversion into foreign currency or transfer from some markets of proceeds received from the sale of securities cannot be guaranteed.
user: Please translate the following sentence from English to Chinese: As a result, the performance of the units of the RQFII Fund may be adversely affected and the degree of impact on the units of such RQFII Fund may vary, depending on factors such as the level of the provision for taxes of the RQFII Fund and the amount of the shortfall at the relevant time.

assistant: 因此，RQFII基金的單位的表現可能受到不利影響，而對該RQFII基金的單位的影響程度可能會視乎RQFII基金的稅項撥備水平及於有關時間該不足之數的款額等因素而有所不同。
user: Please translate the following sentence from English to Chinese: The Company may require that such single representative be appointed by all joint holders.

assistant: 本公司可能要求該名單一代表須由所有聯名持有人委任。
user: Please translate the following sentence from English to Chinese: In addition, investors often request information on a managed basis, which provides a more meaningful comparison to industry competitors.

assistant: 此外，投資者時常要求受管理基準的資料，這提供與業內競爭對手更具意義的比較。
user: Please translate the following sentence from English to Chinese: Warrants:

assistant: 認股權證：
user: Please translate the following sentence from English to Chinese: As part of the Fund’s business, the Management Company and Investment Manager process, store and transmit large amounts of electronic information, including information relating to the transactions of the Fund and personally identifiable information of the Shareholders. Similarly, service providers of the Fund may process, store and transmit such information.

assistant: 作爲本傘子基金業務的一部分，管理公司及投資管理人處理、儲存及傳送大量電子資料，包括有關本傘子基金交易的資料及股東的可辨識個人身分的資料。 同樣地，本傘子基金的服務供應商可能處理、儲存及傳送有關資料。
user: Please translate the following sentence from English to Chinese: 6 Redemption, Purchase and Options

assistant: 6 贖回、購買及選擇權
user: Please translate the following sentence from English to Chinese: The counterparty risk for derivative instruments that are cleared through a clearing house is generally less than for uncleared derivative instruments, since the clearing house, which is the issuer or counterparty to each cleared derivative instrument, provides a guarantee of performance.

assistant: 由於結算所（各項交易所買賣的已結算衍生工具的發行人或對手方）提供履約保證，透過結算所結算的衍生工具的對手方風險一般低於未結算的衍生工具。
user: Please translate the following sentence from English to Chinese: It may act as Swap Guarantor under the Swap Guarantee where the Issuer enters into a Swap Agreement or otherwise.

assistant: 當發行人訂立掉期協議時，其或會擔任掉期擔保的掉期擔保人或其他身份。
user: Please translate the following sentence from English to Chinese: Further particulars about such transactions together with the application for a waiver from strict compliance with the relevant requirements under Chapter 14A of the Listing Rules are set out in the section headed “Connected transactions” in this prospectus. WAIVER FROM STRICT COMPLIANCE WITH RULE 4.04(1) OF THE LISTING RULES AND EXEMPTION FROM SECTION 342(1) OF THE COMPANIES ORDINANCE Rule 4.04(1) of the Listing Rules requires that the accountants’ report of the Company should include the consolidated results of the Group for each of the three financial years immediately preceding the issue of this prospectus, or such shorter period as may be acceptable to the Stock Exchange.

assistant: 豁免嚴格遵守上市規則第4.04(1)條及公司條例第342(1)條 上市規則第4.04(1)條規定，本公司的會計師報告應包括本集團緊接本招股章程刊發前三個財政年度各年（或聯交所可接受的較短期間）的綜合業績。
user: Please translate the following sentence from English to Chinese: Valuation risk Valuation of a Fund’s investments may involve uncertainties and judgmental determinations.

assistant: 估值風險基金投資的估值可能涉及不確定性及具判斷性的釐定。
user: Please translate the following sentence from English to Chinese: Shareholders are not liable for Hong Kong tax in respect of any income or gains made on the redemption or switching of shares in the Merging Fund in Hong Kong, unless the redemption or switching of shares is or forms part of a trade, profession or business carried on in Hong Kong, in which case the gains forming part of such business may be subject to Hong Kong profits tax.

assistant: 股東無需就於香港贖回或轉換被合併基金股份所獲得的任何收入或收益繳納香港稅項，贖回或轉換股份屬於在香港經營行業、專業或業務或構成於香港經營行業、專業或業務的一部分則除外，於該業務產生的部分收益可能需要繳納香港利得稅。
user: Please translate the following sentence from English to Chinese: (iii) Net income/(expense) from financial instruments designated at fair value Net income/(expense) from financial instruments designated at fair value comprises all gains and losses from changes in the fair value of financial assets and financial liabilities designated at fair value and dividends arising on those financial instruments and the changes in fair value of the derivatives managed in conjunction with the financial assets and liabilities designated at fair value.

assistant: (iii) 指定以公平價值列賬之金融工具收入∕支出淨額指定以公平價值列賬之金融工具，因其公平價值變動而產生之所有損益，連同股息收入，以及與該等金融工具一併管理的衍生工具的公平價值變動，均於「指定以公平價值列賬之金融工具收入∕支出淨額」項下列賬。
user: Please translate the following sentence from English to Chinese: 8. The United Nations Convention on Cluster Munitions was signed in December 2008 and came into force on 1 August 2010.

assistant: 8. 《聯合國集束彈藥公約》於2008年12月簽署，並於2010年8月1日生效。
user: Please translate the following sentence from English to Chinese: 8 For further information on this share class, see “Additional Share Class Information” in Section II. * Effective 15 December 2016, Class B shares will no longer be offered.

assistant: 8 有關此股份類別的進一步資料，請參閱第 II 部分「附加股份類別資料」。 * 由二零一六年十二月十五日起，將不再發售 B 類股份。
user: Please translate the following sentence from English to Chinese: Financial derivative instruments may also be embedded in other instruments in which the sub-fund may invest (for example, ABS).

assistant: 金融衍生工具亦可嵌入於本附屬基金可投資的其他工具（如資產抵押證券）。
user: Please translate the following sentence from English to Chinese: Upon application by the holder to the specified office of the Registrar or any Transfer Agent before the Record Date subject to paragraph (a) above, such payment of interest may be made by transfer to an account in the relevant currency maintained by the payee with a bank in the principal financial centre of the country of that currency.

assistant: 在持有人於記錄日前（受上文(a）段規限)向過戶登記處或任何過戶代理之指定辦事處提出申請情況下，利息付款可以轉賬至收款人於該貨幣所屬國家之主要金融中心之銀行以有關貨幣開立之賬戶。
user: Please translate the following sentence from English to Chinese: Invested assets include all client assets managed by or deposited with UBS for investment purposes only. They therefore exclude all assets held for purely transactional purposes.

assistant: 投資資產包括由瑞銀僅就投資目的而管理及存放的所有客戶資產，故不包括所有持有作純粹交易目的的資產。
user: Please translate the following sentence from English to Chinese: A detailed list of the funds and their investment objectives is provided below.

assistant: 基金名單及其投資目標的詳情載於下文。
user: Please translate the following sentence from English to Chinese: Investing in such companies magnifies the risks listed in the Risk Factor of the concerned compartment.

assistant: 投資於該等公司可能會令有關成分基金風險因素所列的風險擴大。
user: Please translate the following sentence from English to Chinese: The NCCPL shall compute tax on the basis of status of taxpayer, as a filer or non-filer of Pakistan income tax returns.

assistant: NCCPL應根據納稅人的身份（已申報或未申報巴基斯坦所得稅報稅表）計算稅項。
user: Please translate the following sentence from English to Chinese: In order to calculate the net asset value of a Constituent Fund, there will be deduction from the gross asset value of the relevant Constituent Fund the amount of liabilities including daily accrued fees, charges and expenses as described in the ‘Fee Table’ of this ‘Principal Brochure’, any taxation related to the income of the Constituent Fund, all transactions effected prior to the relevant valuation date, and any fiscal charges.

assistant: 爲了計算成分基金的資產淨值，有關成分基金的資產總值將扣除負債，包括本「主要推銷刊物」內「收費表」所述每日累計的費用、收費及開支、任何有關成分基金收益的稅項、所有在有關估值日之前生效的交易，以及任何財政費用。
user: Please translate the following sentence from English to Chinese: The Hong Kong Representative, the Transfer Agent and the Investor Servicing team cannot, in the absence of negligence, accept responsibility for any failure by the Hong Kong Representative to forward any application, conversion or redemption instruction to the Transfer Agent or the Investor Servicing team or for any delay in doing so.

assistant: 如並無疏忽職守，香港代表辦事處、過戶代理人及投資者服務團隊不會對香港代表辦事處未能或延遲將任何申請、轉換或贖回指示轉交過戶代理人或投資者服務團隊而承擔責任。
user: Please translate the following sentence from English to Chinese: Any divergence between CNH and CNY may adversely impact investors.

assistant: 離岸人民幣及在岸人民幣的差異可能對投資者產生不利影響。
user: Please translate the following sentence from English to Chinese: 16. Collateral passed to an OTC FDI counterparty by or on behalf of a Fund must be taken into account in calculating exposure of the Fund to counterparty risk as referred to in Regulation 70(1)(c) of the UCITS Regulations.

assistant: 16. 於計算基金所承受《UCITS 規例》第70(1)(c)條所述的交易對手風險時，必須計及基金或代表基金向一名場外交易金融衍生工具的交易對手轉移的抵押品。
user: Please translate the following sentence from English to Chinese: In these and similar cases an objective verifiable source of market prices will not be available and the Investment Manager will invoke its fair value process, which will determine a fair value price for the relevant investments;

assistant: 在上述及其他同類情況下，可能無法取得客觀及可經覈實來源的市場價格，投資經理因而須採用公平價值程序，按公平價值釐定有關投資的價格。
user: Please translate the following sentence from English to Chinese: Investment Risk n The fund is an investment fund.

assistant: 投資風險 n 基金是一項投資基金。
user: Please translate the following sentence from English to Chinese: In the case of a transfer of part only of a holding of Registered Notes represented by one Certificate, a new Certificate will be issued to the transferee in respect of the part transferred and a further new Certificate in respect of the balance of the holding not transferred will be issued to the transferor.

assistant: 如果只轉讓一份證書代表的部份記名債券，受讓人將獲發出一份有關被轉讓部份的新證書，而轉讓人將獲發出一份有關未轉讓餘額的新證書。
user: Please translate the following sentence from English to Chinese: APPENDIX III BARINGS GLOBAL MULTI ASSET INCOME FUND This Appendix (which forms part of, and should be read together with the rest of the Explanatory Memorandum) relates to the Barings Global Multi Asset Income Fund (“Sub-Fund”), a sub-fund of the Fund.

assistant: 附錄三霸菱環球多元收益基金本附錄（構成說明書的一部份，並應與說明書其餘部份一併閱讀）乃有關本基金的子基金–霸菱環球多元收益基金（「子基金」）。
user: Please translate the following sentence from English to Chinese: In the worst case scenario, you could lose all of your investment. English version of the terms and conditions prevails over Chinese version The global certificate representing a series of Daily Callable Basket ELIs with Final Fixing Date Knock-in and the terms and conditions of such series of Daily Callable Basket ELIs with Final Fixing Date Knock-in will be issued in English only for the purpose of lodgement with the relevant clearing system.

assistant: 在最差情況下，　閣下可能損失　閣下的全部投資。 英文版本的條款和細則優先於中文版本 爲提交有關結算系統，代表一系列設有最終定價日生效機制的每日可贖回籃子股票掛鉤投資的總額證書及該系列設有最終定價日生效機制的每日可贖回籃子股票掛鉤投資的條款和細則僅會以英文刊發。
user: Please translate the following sentence from English to Chinese: You should review the relevant KFS prior to purchasing Shares.

assistant: 實用資料 閣下在認購股份前應當閱覽相關KFS。
user: Please translate the following sentence from English to Chinese: If you have any other questions, please speak to your financial adviser.

assistant: 閣下如有任何其他疑問，請聯絡閣下的財務顧問。
user: Please translate the following sentence from English to Chinese: This means that if we become insolvent, noteholders will rank for payment equally with all our other creditors whose claims are not:

assistant: 這表示如果我們無力償債，債券持有人享有的追討權利將與我們於以下任何一類的所有其他債權人的權利相等：
user: Please translate the following sentence from English to Chinese: Given the broader criteria under IAS 17 for considering a lease to be a finance lease, many of the leases that used to be recognised as operating leases will be reclassified as finance leases. Operating leases are presented as rentals in the financial statements, while finance leases are treated as loans.

assistant: 由於國際會計準則第 17 號將租賃列 爲融資租賃的準則較廣泛，過往確認入賬爲經營租賃的很多租賃將重新歸類爲融資租賃。 經營租賃在財務報表呈列爲租金，
user: Please translate the following sentence from English to Chinese: It is recommended that investors hold registered Shares in non-certificated form, as this will enable Shares to be switched or redeemed more easily. Holders of certificated registered Shares may request to convert their Shares to non-certificated registered Shares.

assistant: 在適當情況下，本公司可發出至小數點後三位的記名股份碎股。 本公司建議投資者以無股票形式持有記名股份，以便更容易轉換或贖回股份。
user: Please translate the following sentence from English to Chinese: In contrast to such options, which generally have standardized terms and performance mechanics, all of the terms of an OTC option, including the method of settlement, term, exercise price, premium, guarantees and security, are determined by negotiation of the parties, and there is no intermediary between the parties to assume the risks of performance.

assistant: 場外期權跟該等一般設有劃一條款及表現機制的期權不同，所有場外期權的條款（包括結算方法、期限、行使價、期權金、擔保及抵押）均由有關各方磋商釐定，而有關各方並無中介人代其承擔表現風險。
user: Please translate the following sentence from English to Chinese: 2 The single entity limit of 10% and single group limit of 20% (where applicable) will be imposed on the issuer of the depositary receipts as well as the underlying shares. Non-Voting Depositary Receipts (NVDRs), CHESS Depositary Interests issued by the CHESS Depositary Nominees Pty Limited (CDIs), Taiwan Depositary Receipts (TDRs), American Depositary Receipts (ADRs), European Depositary Receipts (EDRs) and Global Depositary Receipts (GDRs) are deemed to be “depositary receipts” under CPFIG. Other than these, the Board’s prior approval should be sought.

assistant: 2 對預託證券發行機構及相關股份實施的單一實體限制爲10%，而單一組別限制則爲20% (如適用)。 無投票權的預託證券 (NVDR)、由CHESS Depositary Nominees Pty Limited發行的預託證券CHESS Depositary Interests (CDI)、臺灣預託證券 (TDR)、美國預託證券 (ADR)、歐洲預託證券 (EDR) 和全球預託證券 (GDR) 均被視作CPFIG下的「預託證券」。 除上述各項外，其他預託證券須獲中央公積金局事先批准。
user: Please translate the following sentence from English to Chinese: Conversion risk:

assistant: 轉換風險：
user: Please translate the following sentence from English to Chinese: There is a lack of a clear definition of, and distinction between, “legal ownership” and “beneficial ownership” under PRC law and there have been few cases involving a nominee account structure in the PRC courts.

assistant: 中國法律對「合法擁有權」和「實益擁有權」缺乏明確的定義和區分，而中國法院亦甚少處理涉及代名人賬戶結構的案件。
user: Please translate the following sentence from English to Chinese: As at 31 December 2017, the effect of this requirement is to restrict the amount of reserves which can be distributed by the Bank to shareholders by HK$5,755m (2016: HK$5,613m).

assistant: 按照此要求，於2017年12月31日銀行已從可分派予股東之儲備中分別撥出港幣57.55億元（2016年：港幣56.13億元）作爲監管儲備。
user: Please translate the following sentence from English to Chinese: Any such further restrictions shall be in accordance with the requirements of the Central Bank.

assistant: 上述其他投資及借款限制均須符合央行的規定。
user: Please translate the following sentence from English to Chinese: a company carrying on life business within the meaning of Section 706 of the TCA;

assistant: 從事稅法第 706 條所界定的人壽業務的公司；
user: Please translate the following sentence from English to Chinese: (iii)南商及南商（中國）的發展前景；

assistant: (ii)香港和中國內地銀行牌照的稀缺性價值；
user: Please translate the following sentence from English to Chinese: Investors should inquire with their dealer regarding such dealer's deadlines for order processing.

assistant: 投資者應向其交易商查詢其處理指示的截止時間。
user: Please translate the following sentence from English to Chinese: Liability to UK stamp duty will not arise provided that any instrument in writing, transferring Shares in the Company, or shares acquired by the Company, is executed and retained at all times outside the UK.

assistant: 倘轉讓本公司股份或本公司所購入股份的任何書面文據於任何時間均於英國境外籤立和留存，則毋須繳納英國印花稅。
user: Please translate the following sentence from English to Chinese: The sub-fund's maximum exposure to China A-shares (through the Shanghai-Hong Kong Stock Connect, the Shenzhen-Hong Kong Stock Connect or CAAP) and China B-shares is 50% of its net assets.

assistant: 本附屬基金對中國 A 股（透過滬港股票市場交易互聯互通機制、深港股票市場交易互聯互通機制或中國 A 股連接產品）及中國 B 股的最大投資參與爲其淨資產的 50%。
user: Please translate the following sentence from English to Chinese: Subsequently, all continuing premium payments made are capitalized unless the aggregated carrying value exceeds fair value in which case an impairment allowance is established such that the carrying value does not exceed fair value.

assistant: 其後，所有經作出的持續溢價款項會資本化，惟倘合計賬面值超過公平值，則會設立減值準備，以免賬面值超出公平值。
user: Please translate the following sentence from English to Chinese: The audited accounts (including the Trustee’s report) and unaudited half-yearly reports will be made available to the unitholders of each Trust as soon as practicable and in any event, for audited accounts, not more than four months after the end of each financial year and for unaudited half-year reports within two months after 31 December respectively through the website www.jpmorganam.com.hk#.

assistant: 經審覈帳目（包括信託管理人之報告）及未經審覈之半年度報告將在切實可行情況下儘快（而在任何情況下須分別在各財政年度完結後四個月內（就經審覈帳目而言）及12月31日後兩個月內（就未經審覈之半年度報告而言））透過網頁 www.jpmorganam.com.hk#提供予各信託基金之單位持有人。
user: Please translate the following sentence from English to Chinese: From time to time it may be necessary for the Fund to borrow on a temporary basis to pay redemptions.

assistant: 本基金可能不時需要短暫借款以支付贖回款項之用。
user: Please translate the following sentence from English to Chinese: If the redemption value of the security differs from the purchase price, the difference for each line of securities is amortized to income using an actuarial method over the term to maturity of these securities.

assistant: 如證券之贖回價值與購買價不同，每類證券之差額均按證券之剩餘年期，以精算法於收入中攤銷。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt financial derivative instruments used to hedge a position will also form part of the calculation. Some of the instruments may actually reduce the risk within the portfolio and therefore this ratio does not necessarily indicate any increased level of risk within the Fund.

assistant: 爲免生疑問，用作對沖持倉的金融衍生工具亦會計算在內。 由於部份工具可能反而會減輕投資組合內的風險，所以此項比率不一定顯示本基金內的風險水平有所提高。
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in money market instruments and cash.

assistant: 成分基金亦可投資於貨幣市場工具及現金。
user: Please translate the following sentence from English to Chinese: Any changes in fair value are recognised directly in the income statement.

assistant: 任何公平值之變動會直接於收益表內確認。