billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Bond Sub-Funds” on page 106 of the Prospectus shall be deleted in its entirety and replaced with the following:

assistant: 1. 章程第83頁「2. 債券基金」分節的以下一欄將完全予以刪除，並由以下內容取代：
user: Please translate the following sentence from English to Chinese: These mandatory transactions consist of a forward transaction at the maturity of which the seller (counterparty) has the obligation to repurchase the asset sold and the Underlying Fund the obligation to return the asset received under the transaction.

assistant: The Underlying Fund may enter into optional and mandatory reverse repurchase agreement transactions. These optional transactions consist of the purchase of securities with a clause reserving for the seller (counterparty) the right to repurchase the securities sold from the Underlying Fund at a price and time agreed between the two parties at the time when the contract is entered into.
user: Please translate the following sentence from English to Chinese: The Finance Committee, which is also composed entirely of independent directors, reviews the firm’s policies and procedures for managing exposure to market, credit and liquidity risk in general and, when appropriate, reviews significant risk exposures and trends in these categories of risk.

assistant: 亦完全由獨立董事組成的財務委員會，負責審閱我們有關管理整體市場、信貸及流通性風險的政策及程序，並在有需要時檢討該等類別風險的重大承擔及趨勢。
user: Please translate the following sentence from English to Chinese: Please also note that although electronic messages will be password protected, email communication is not a secure medium or error free and can contain viruses or other defects and may be delayed.

assistant: 亦請注意，雖然電子訊息將以密碼保護，電郵通訊不是安全的媒介，亦不可免於錯誤，而且可能含有病毒或其他缺陷，也可能產生延誤。
user: Please translate the following sentence from English to Chinese: From 19 September 2008 onwards, only the seller, not the buyer of PRC listed shares is taxable for stamp duty at the rate of 0.1% on the sale.

assistant: 從二零零八年九月十九日起，只有中國上市股份的賣方（而非買方）須於出售時按0.1%繳納印花稅。
user: Please translate the following sentence from English to Chinese: or (h) causes or is subject to any event with respect to it which, under the applicable laws of any jurisdiction, has any analogous effect to any of the events specified in paragraphs (a) to (g) (inclusive).

assistant: 或 (h)促使任何事件或就該實體而言發生，根據任何司法管轄區的適用法律，具有與 (a)條至 (g)條（首尾包括在內）所指定的任何事件效果類似之事件。
user: Please translate the following sentence from English to Chinese: The Company monitors required margin levels and, pursuant to such guidelines, may require customers to deposit additional cash or collateral or reduce positions when deemed necessary.

assistant: 本公司監管規定的差價水平，及根據該等指引可能會在視爲有需要的情況下規定客戶存入額外現金或抵押品或減少倉盤。
user: Please translate the following sentence from English to Chinese: Sub-Funds seeking to invest through the SHHK and SZHK Stock Connect may not able to secure sufficient CNH to execute their transactions or may only be able to do so at significant cost.

assistant: 尋求透過滬港通及深港通進行投資的子基金未必能夠保證有足夠的CNH執行其交易，或只可以龐大成本方能夠執行其交易。
user: Please translate the following sentence from English to Chinese: This Supplement relates to the Class A (USD) Accumulation Shares and Class I (USD) Accumulation Shares of all of the Sub-Funds listed in the table below, and, in the case of the Emerging Markets Equity Income Fund and the U.S. High Yield Bond Fund, also refers to Class A (USD) Gross Distribution Shares and Class I (USD) Gross Distribution Shares, and in the case of the U.S. Short-Term High Yield Bond Fund, also refers to Class I (USD) Gross Distribution Shares.

assistant: 本補充與下表所載所有子基金之A類（美元）累積型股份及I類（美元）累積型股份有關，就新興市場股票收益基金及美國高收益債券基金而言，亦適用於A類（美元）分配（總額）型股份及I類（美元）分配（總額）型股份，而就美國短期高收益債券基金而言，亦適用於I類（美元）分配（總額）型股份。
user: Please translate the following sentence from English to Chinese: “CNY Disruption Event” means the occurrence of any event that, in the determination of the Bank in its sole and absolute discretion (acting in good faith and a commercially reasonable manner), makes it impossible:

assistant: 「人民幣干擾事件」指本行按其唯一絕對酌情權（按真誠及商業上合理的方式）釐定發生任何事件導致本行不可能：
user: Please translate the following sentence from English to Chinese: We are offering our Notes for a limited period only.

assistant: 本公司僅於有限期間內發售本票據。
user: Please translate the following sentence from English to Chinese: If certain conditions are met, potential cash distribution amount will be paid on any specified cash distribution payment date for a calculation period (rounded to the nearest 0.01, with 0.005 or above being rounded upwards, save in the case of JPY, rounded to the nearest whole JPY, with 0.5 or above being rounded upwards).

assistant: 倘符合若干條件，本行將於一個計算期間的任何指定派息付款日支付潛在派息金額（計至最接近 0.01，凡 0.005 或以上向上調整，惟就日圓而言，計至最接近日圓整數，凡 0.5 或以上向上調整）。
user: Please translate the following sentence from English to Chinese: Also, your distributor may charge you a handling fee when you sell your Single AC Investments back to us on a market making day and such fees or charges will reduce the amount you receive when you sell your Single AC Investments back to us before expiry.

assistant: 此外，當　閣下於一莊家活動日向本公司售回　閣下的單一可自動贖回投資時，　閣下的分銷商可能會向　閣下徵收手續費，而該等費用或收費將會令當　閣下於屆滿前向本公司售回　閣下的單一可自動贖回投資時所收取的款額減少。
user: Please translate the following sentence from English to Chinese: (e) any agency or branch of a foreign entity located in the United States of America;

assistant: (e) 外國實體設於美國的任何代理或分行；
user: Please translate the following sentence from English to Chinese: The Group also books at fair value through profit or loss the financial assets held to guarantee unit-linked policies of its life-insurance subsidiaries to ensure their financial treatment matches that of the corresponding insurance liabilities.

assistant: 本集團亦以公平價值變化計入損益之方法確認爲擔保其壽險附屬公司之投資相連保單而持有之金融資產，以確保其金融處理與相關保險負債之處理相一致。
user: Please translate the following sentence from English to Chinese: 35. Global Equity Income Fund

assistant: 35. 環球股票入息基金
user: Please translate the following sentence from English to Chinese: From 9.30 a.m. on 10 January 2005 to 5.00 p.m. on 3 February 2005.

assistant: 二零零五年一月十日上午九時半至二零零五年二月三日下午五時。
user: Please translate the following sentence from English to Chinese: The full tax of 10% is provided for PRC sourced dividends and interest.

assistant: 就源自中國的股息和利息作出的稅項撥備爲全數 10%。
user: Please translate the following sentence from English to Chinese: Shares of one Fund may be exchanged for Shares of the same class of another Fund at Net Asset Value per Share subject to a discretionary switching fee of up to 1% of the Net Asset Value of the Shares to be exchanged.

assistant: 股東可按每股股份資產淨值將某項基金的股份轉換爲另一基金的同類股份，轉換或須支付不超過所交換股份資產淨值 1%的轉換費。
user: Please translate the following sentence from English to Chinese: 8. Fees and Expenses

assistant: 8. 收費及開支
user: Please translate the following sentence from English to Chinese: See also the section headed “How to Apply for the Securities” on page 41 below for further details on how to apply for the Securities.

assistant: 請同時參閱下文第 41頁「如何申請證券」一節，以瞭解申請證券的其他詳情。
user: Please translate the following sentence from English to Chinese: Subject to the approval of the Authority and the SFC, the Manager may change the investment policy of the Trust by giving a three months’ notice (or such other notice period as the Authority or the SFC may determine) to the Trustee and the unitholders of the Trust.

assistant: 經積金局及證監會批准後，經理人可透過向信託管理人及本信託基金之單位持有人發出三個月之通知後（或積金局或證監會可能釐定之該等其他通知期），更改本信託基金之投資政策。
user: Please translate the following sentence from English to Chinese: In addition, when the Sub-Funds intend to invest in a particular share through ELN, there is no guarantee that subsequent application monies for units in the Sub-Funds can be immediately invested in such share through ELN.

assistant: 此外，在成分基金擬透過ELN投資於特定股份時，概不保證認購成分基金單位的隨後申請款項可即時透過ELN投資於該等股份。
user: Please translate the following sentence from English to Chinese: At the end of 2015, the balance of demand deposits increased by 4.68% from the beginning of the year. The growth rate increased by 1.29 percentage points on a year-on-year basis.

assistant: 2015年末，活期存款餘額較年初增長 4.68% ，增速較上年提高1.29個百分點。
user: Please translate the following sentence from English to Chinese: If an information memorandum or similar offering document was produced for the collateral, we will also make it available as a display document.

assistant: 如抵押品有資料備忘錄或類似發售文件，本公司亦會將其作爲可供查閱文件。
user: Please translate the following sentence from English to Chinese: 3 Investments below $250 million may be permitted during the period from the Launch Date until 31 December 2016 subject to the following conditions:

assistant: 3從推出日期起至2016年12月31日止的期間可允許2億5,000萬元以下的投資，惟須遵守下列條件：
user: Please translate the following sentence from English to Chinese: From time to time, in order to achieve these objectives, these Funds may invest more than 10% of their Net Asset Value in non-investment grade debt securities issued by governments and agencies of any single country.

assistant: 爲了達到這些目標，這些基金可能不時將其資產淨值的10%以上投資於由任何單一國家的政府及機構發行的非投資級債務證券。
user: Please translate the following sentence from English to Chinese: Management Company, Administrator, Depositary and Transfer Agent Fees For all Shares of the Portfolio (and correponding H shares) except class S, SD, SQD, S1 and S1D shares, the Management Company is paid an annual fee out of the assets of the Portfolio on the aggregate Net Asset Value attributable to the Shares equal to 0.05% of average daily Net Asset Value.

assistant: 管理公司、行政管理人、存管人及過戶代理費用 就除 S、SD、SQD、S1 及 S1D 類股份以外的本基金所有股份（及相應 H 類股份）而言，管理公司按此等股份應占的總資產淨值自本基金資產獲撥付一項年費，數額爲日均資產淨值的 0.05%。
user: Please translate the following sentence from English to Chinese: yield/valuation risk (CoCos offer comparatively high yield for quality bank issuers but all their associated risks may be difficult to factor into their valuation);

assistant: 收益／估值風險（優質銀行發行人的 CoCo 債券提供相對偏高的收益，但其所有相關風險可能難以反映於估值）；
user: Please translate the following sentence from English to Chinese: “Delisting Date” means, in respect of the Delisting of a Share, the date of the relevant announcement by the Exchange;

assistant: 「撤銷上市日期」指交易所公佈一股份撤銷上市地位的有關日期；
user: Please translate the following sentence from English to Chinese: or (d) During any period when the remittance or transfer of monies which will or may be involved in the realisation of, or in the payment of the relevant Portfolio’s investments or in the redemption of Shares is not possible or where it can be objectively demonstrated that purchases and sales of the assets of any Portfolio cannot be effected at normal prices;

assistant: 或 (d) 在任何情況下就有關組合基金的投資辦理交易或贖股時無法匯款或轉帳，或若可客觀地顯示任何組合基金資產的買賣不能以正常價格進行；
user: Please translate the following sentence from English to Chinese: (iv) the call strike price is the same throughout the callable period;

assistant: (iv) 整個可贖回期間的贖回行使價均屬相同；
user: Please translate the following sentence from English to Chinese: It is acting for its own account, and it has made its own independent decisions to invest in the Notes and as to whether the investment in the Notes is appropriate or proper for it based upon its own judgement and upon advice from such advisers as it has deemed necessary.

assistant: 爲其本身而行事，並已作出其獨立的票據投資決定，及根據 本身的判斷與其視爲必需的顧問的意見，以決定有關票據投資是否適用或恰當。
user: Please translate the following sentence from English to Chinese: Investors should note that the China Fund will maintain a net long exposure of at least 80% of its net assets. Euroland Fund While the Euroland Fund will invest in accordance with its investment objective and strategy, the Fund is not subject to any limitation on the portion of its net asset value that may be invested in any one country.

assistant: 投資者應注意，中國躍升基金將維持佔其淨資產最少 80%的淨長倉投資。 歐元領域基金儘管歐元領域基金將根據其投資目標及策略作出投資，但基金可投資於任何一個國家的資產淨值部分概無受任何限制所限。
user: Please translate the following sentence from English to Chinese: The payment of these will be taken in accordance with each specific UCITS and/or other Eligible UCI's payment schedule as articulated in their prospectus If the Company invests in units or shares of UCITS and/or other Eligible UCIs that are managed directly or indirectly by the Management Company itself or a company with which it is linked by way of common management or control or by way of a direct or indirect stake of more than 10% of the capital or votes, then there will be no duplication of management subscription or repurchase fees between the Company and the UCITS and/or other Eligible UCIs into which the Company invests.

assistant: 此等費用將根據各特定 UCITS 及∕或其他合資格 UCI 在其基金說明書內訂明的付款時間表作出支付。 倘本公司投資於由管理公司本身或由一家以共同管理或控制的方式或以直接或間接取得股本或投票權 10% 以上的股權而與管理公司有聯屬關係的公司直接或間接管理的 UCITS 及∕或其他合資格 UCI 的單位或股份，則本公司與本公司所投資的 UCITS 及∕或其他合資格 UCI 之間不會重複收取管理、認購或贖回費。
user: Please translate the following sentence from English to Chinese: In such circumstances, the Manager and/or the Trustee may charge a cancellation fee to represent administrative costs incurred in processing an application and may require the defaulting applicant to pay compensation for any loss directly or indirectly resulting from the failure by the applicant to make good settlement by the settlement date.

assistant: 在此情況下，基金經理及／或受託人可收取取消費用，數額相等於處理有關申請所招致的行政成本，並可要求違約申請人就其未能於結算日前清繳款項而直接或間接造成的任何損失支付賠償。
user: Please translate the following sentence from English to Chinese: Investment Policies The Portfolio seeks to achieve its investment objective by investing in a portfolio of equity securities of emerging markets companies.

assistant: 投資政策 本基金擬透過投資於新興市場公司股本證券組合，實現其投資目標。
user: Please translate the following sentence from English to Chinese: Any of the foregoing events could have a material adverse effect on the Fund and the Shareholders’ investments therein.

assistant: 任何前述事件均可能對本傘子基金及股東於其中的投資有重大不利影響。
user: Please translate the following sentence from English to Chinese: The Trustee shall not be bound or concerned to make any investigation into the creditworthiness of any of the Swap Counterparty or the Swap Guarantor, the validity of any obligations of the Swap Counterparty or the Swap Guarantor under or in respect of the Charged Agreements or any of the terms of the Charged Agreements (including, without limitation, whether the cashflows from the Charged Assets, the Charged Agreements and the Notes are matched).

assistant: 受託人毋須受約束或參與就受押協議對掉期對手或掉期擔保人的信譽，掉期對手或掉期擔保人在受押協議中或涉及受押協議的任何債項，或受押協議的任何條款的效力（包括但不限於已抵押資產、受押協議與票據的現金流量是否相稱），作任何調查。
user: Please translate the following sentence from English to Chinese: The market value and/or the potential gain or loss of our Basket ELIs denominated in RMB and Basket ELIs linked to RMB-traded Linked Stock may be adversely affected by the fluctuations in the interest rate for offshore RMB.

assistant: 離岸人民幣利率波動可能會對本行以人民幣計值的籃子股票掛鉤投資及與以人民幣買賣的掛鉤股票掛鉤的籃子股票掛鉤投資的市值及╱或潛在收益或損失造成不利影響。
user: Please translate the following sentence from English to Chinese: Conducting Persons Gianni Fiacco, Yves Wagner and John Li have been appointed as Conducting Persons responsible for the oversight of the administration, management and marketing of the Company.

assistant: Gianni Fiacco、Yves Wagner 和 John Li 已被委任爲經管人士，負責監督本公司的經營、管理及推銷。
user: Please translate the following sentence from English to Chinese: Cash Flows from Operating Activities Net income Adjustments to reconcile net income to net cash provided by (used in) operating activities:

assistant: 經營業務現金流量收入淨額收入淨額與經營業務產生（動用）　現金淨額對賬的調整：
user: Please translate the following sentence from English to Chinese: (iii) if “Actual/365 (sterling)” is specified in the applicable Final Terms, the actual number of days in the Interest Period divided by 365 or, in the case of an Interest Payment Date falling in a leap year, 366;

assistant: (iii) 倘「實際／365（英鎊）」於適用最終條款有所指定，則爲利息期的實際日數除以 365，或倘付息日屬於閏年，則除以 366；
user: Please translate the following sentence from English to Chinese: Moreover, the settlement periods in certain markets may be longer than in others which may affect portfolio liquidity.

assistant: 此外，若干市場的結算期可能較其他爲長，影響投資組合的流動性。
user: Please translate the following sentence from English to Chinese: The holdings in such securities investment funds will be registered by the fund management companies (or such other service providers appointed by the fund management companies) as required by the PRC Securities Investment Funds Law.

assistant: 根據中國證券投資基金法的規定，於該等證券投資基金的持有投資，將由基金管理公司（或基金管理公司委任的其他服務提供者）登記。
user: Please translate the following sentence from English to Chinese: Ongoing charges over a fiscal year:

assistant: 財政年度終結日：
user: Please translate the following sentence from English to Chinese: The Reinvested Eligible Investments and any proceeds of redemption or repayment of the relevant Original Underlying Securities and any Reinvested Eligible Investments in respect of the relevant Series will be deposited by the Issuer with the Custodian on or about the date of investment or redemption or repayment (as the case may be) (or, in the case of Reinvested Eligible Investments in the form of Cash Deposits, held by the Issuer) pursuant to the provisions of (i) the Agency Agreement, (ii) in the case of the Series 15 Notes, the Fifteenth Supplemental Trust Deed or, in the case of the Series 16 Notes, the Sixteenth Supplemental Trust Deed and, where relevant, (iii) any additional documents creating security interests specified as such in, in the case of the Series 15 Notes, the Fifteenth Supplemental Trust Deed or, in the case of the Series 16 Notes, the Sixteenth Supplemental Trust Deed.

assistant: 就相關係列而言，再投資合資格投資及贖回或償還有關原指定證券及任何再投資合資格投資的任何所得款項將由發行人根據(i)代理協議； (ii（) 就係列十五債券而言）第十五份補充信託契據或（就係列十六債券而言）第十六份補充信託契據，及如適用，(iii（) 就係列十五債券而言）第十五份補充信託契據或（就係列十六債券而言）第十六份補充信託契據訂明爲增設抵押權益的任何額外文件的條文，於投資或贖回或償還（視乎情況而定）日期或前後存款予託管人（或倘屬現金存款形式的再投資合資格投資，則由發行人持有）。
user: Please translate the following sentence from English to Chinese: Hong Kong Offer Shares in respect of which valid confirmations are not received will be reallocated to investors under the International Offering and will not be re-offered under the Hong Kong Public Offering.

assistant: 未收到有效確認的有關香港發售股份將獲重新分配予國際發售投資者，而不會根據香港公開發售重新提呈發售。
user: Please translate the following sentence from English to Chinese: Any new notes forming a single series with the Notes shall be constituted and secured by a deed supplemental to the Trust Deed, such further security shall be added to the Mortgaged Property so that the new notes and the existing Notes shall be secured by the same Mortgaged Property (and, for this purpose, the Security given for the existing Notes shall be amended, if need be, so that it forms security for the new notes also) and references in these Conditions to “Notes”, “Collateral”, “Mortgaged Property”, “Credit Support Documents”, “Swaps”, “Contracts”, “Securities Agreements”, “Obligations”, “Other Obligations”, “Creditors” and “Other Creditors” shall be construed accordingly.

assistant: 構成票據任何單一系列的任何新票據，將由信託契據的補充契據所構成及抵押，該進一步抵押將加入已按揭財產，使新票據及現有票據獲同一按揭財產所抵押（及就此而言，就現有票據作出的抵押須於有需要時予以修訂，因此其亦成爲新票據的抵押），於這些條件內，凡指「票據」、「抵押品」、「已按揭財產」、「信貸保證文件」、「掉期」、「合約」、「證券協議」、「債項」、「其他債項」、「債權人」及「其他債權人」將按此詮釋。
user: Please translate the following sentence from English to Chinese: Registered Notes may be redeemed under this Condition 5(e) in any multiple of their Specified Denomination.

assistant: 記名票據可根據本條件5(e)以指定面額之任何倍數贖回。
user: Please translate the following sentence from English to Chinese: Such valuations will be expressed in the offering currency of the relevant Class.

assistant: 有關估值將以有關類別的發售貨幣列值。
user: Please translate the following sentence from English to Chinese: Any Issue Prospectus relating to Indexed Notes or Linked Notes may contain a discussion of further risk factors associated with investing in such securities, as appropriate.

assistant: 與指數掛鉤票據或掛鉤票據有關的發行章程可能載有與投資於該等證券有關的其他風險（如適用）。
user: Please translate the following sentence from English to Chinese: Contingent liabilities and commitments are credit-related instruments which include letter of credits, guarantees and commitments to extend credit.

assistant: 或有負債和承擔來自與信貸有關的工具，包括信用證、擔保和授信承擔。
user: Please translate the following sentence from English to Chinese: 4. Directors’ remuneration Remuneration and benefits in kind of a total of approximately US$2.2 million were paid and granted by the Company to the Directors in respect of the financial year ended December 31, 2008.

assistant: 4. 董事薪酬 本公司已就截至 2008 年 12 月 31 日止財政年度支付及授予合共約 220 萬美元的薪酬及實物利益予董事。
user: Please translate the following sentence from English to Chinese: The list of available Hedged Equivalent Classes can be found online on the Management Company’s webpage at capitalgroup.com/international

assistant: 可供選擇的對沖同等類別列表可於管理公司的網頁 capitalgroup.com/international 閱覽
user: Please translate the following sentence from English to Chinese: j) in the event of a notice to Shareholders convening an extraordinary general meeting of shareholders for the purpose of dissolving and liquidating the Fund or informing them about the termination and liquidation of a Sub-Fund or Class of Shares, and more generally, during the process of liquidation of the Fund, a Sub-Fund or Class of Shares;

assistant: j) 若向股東發出通知，以召開特別股東大會處理本基金之解散及清盤事宜，或知會其某子基金或股份類別將予終止及清盤，及 更概括而言，本基金、某子基金或股份類別正在進行清盤程序；
user: Please translate the following sentence from English to Chinese: The fair value used to calculate the stock award liability was the closing CSG share price as at 31 December 2015 CHF 21.69 (2014: CHF 25.08).

assistant: 用於計算股份獎勵負債的公平值爲 CSG股份於二零一五年十二月三十一日的收市價21.69瑞士法郎（二零一四年： 25.08瑞士法郎）。
user: Please translate the following sentence from English to Chinese: For the financial instruments which can be held in custody, they may be held either directly by the Depositary or, to the extent permitted by applicable laws and regulations, through every third-party custodian/sub-custodian providing, in principle, the same guarantees as the Depositary itself, i.e. for Luxembourg institutions to be a credit institution within the meaning of the law of 5 April 1993 on the financial sector or for foreign institutions, to be a financial institution subject to the rules of prudential supervision considered as equivalent to those provided by EU legislation.

assistant: 就可以託管形式持有之金融工具而言，該等工具可以由存管處直接持有，或在適用法律法規准許的範圍內，經主要提供與存管處本身相同的保證的各第三方保管人╱次保管人，即是就盧森堡機構來說，爲符合有關金融行業 1993 年 4 月 5 日法律所指的信貸機構； 或就海外機構來說，符合被視爲與歐盟法例同等的審慎監管規則的金融機構。
user: Please translate the following sentence from English to Chinese: NOTE 22: ASSETS PLEDGED AS SECURITY AND COLLATERAL RECEIVED

assistant: 附註 22︰已質押作爲已收的抵押或抵押品的資產
user: Please translate the following sentence from English to Chinese: Investment in a class or the Fund should not be the sole or principal component of any investment portfolio.

assistant: 在某子基金或本基金的投資不應爲任何投資組合的唯一或主要成分。
user: Please translate the following sentence from English to Chinese: We (as the Issuer) shall give notice of the − 12 − occurrence of such event(s) and the corresponding adjustment(s), replacement, early termination, postponement or payment as soon as possible.

assistant: 本行（作爲發行人）須儘快就有關事件之發生及相應的 – 12 – 調整、取替、提早終止、延遲或付款而發出通知。
user: Please translate the following sentence from English to Chinese: Such risks may have a negative impact on the performance of the relevant Linked Stock and therefore the market value and/or the potential gain or loss of our Basket EKI ELIs.

assistant: 該等風險可能對相關掛鉤股票的表現以至本行的籃子到期觸及生效股票掛鉤投資的市值及╱或潛在收益或損失有負面影響。
user: Please translate the following sentence from English to Chinese: Liquidity, Credit and Default Facilities We provide guarantees to special purpose entities (“SPEs”) in the form of liquidity, credit and default facilities.

assistant: 流動資金、信貸及違約融資我們以流動資金、信貸及違約融資方式向特別目的公司提供擔保。
user: Please translate the following sentence from English to Chinese: By way of derogation to the maximum exposure referred to in the general part of this Prospectus, no more than 30% of the Compartment’s net assets will be subject to reverse repurchase agreements.

assistant: 儘管有本公開說明書一般資料部份所述的最高投資比重規定，本成分基金不得把超過 30% 的淨資產投資於反向回購協議。
user: Please translate the following sentence from English to Chinese: VALUE PARTNERS CLASSIC FUND (a Hong Kong unit trust authorised under Section 104 of the Securities and Futures Ordinance (Cap. 571) of Hong Kong) TAXATION (Continued) PRC (Continued) PRC Corporate Income Tax (“CIT”) (Continued) Capital gains (Continued)

assistant: 惠理價值基金 （根據香港法例第571章證券及期貨條例第104條獲認可的香港單位信託） 稅項（續）中國（續）中國企業所得稅（「企業所得稅」）（續） 資本增益（續）