billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (36) a “recognised stock exchange” means a regulated, regularly operating, open stock market recognised for this purpose by the Exchange;

assistant: (36) 「認可證券交易所」(recognised stock exchange) 指獲本交易所認可爲受監管並正常運作的公開證券市場；
user: Please translate the following sentence from English to Chinese: The expiry or maturity date of the Emulation Issue may be up to five business days before or after that of the emulated issue.

assistant: 在屆滿日期或到期日期方面，仿效發行與受仿發行兩者可前後相隔不多於五個營業日。
user: Please translate the following sentence from English to Chinese: (8) if no circular is required, a statement whether any directors of the listed issuer have a material interest in the transaction and, if so, whether they have abstained from voting on the board resolution;

assistant: (8) 如毋須刊發通函，須說明是否有任何上市發行人董事在交易中佔有重大利益； 如有，他們有否在董事會決議上放棄表決權利；
user: Please translate the following sentence from English to Chinese: (3) whether the board of directors has received any information from any substantial shareholders of their intention to take up the securities provisionally allotted or offered to them or to be provisionally allotted or offered to them and particulars thereof;

assistant: (3) 董事會有否獲悉任何主要股東擬接納其獲暫定配發或發售或將獲暫定配發或發售證券的消息及有關詳情；
user: Please translate the following sentence from English to Chinese: A new applicant is encouraged to consult the Exchange if it envisages any difficulties in complying with the publication requirements at least 2 months before the filing of its Application Proof.

assistant: 若新申請人預計難以遵守登載規定，宜儘早於申請版本存檔前至少兩個月諮詢本交易所意見。
user: Please translate the following sentence from English to Chinese: Likelihood within a 7-year time frame can be considered as:

assistant: 風險在七年內發生的機會可分爲：
user: Please translate the following sentence from English to Chinese: The directors’ report shall contain reference to the purchases made during the year and the directors’ reasons for making such purchases.

assistant: 董事會報告須載明有關年度內進行的股份購回，以及董事進行該等購回的理由。
user: Please translate the following sentence from English to Chinese: (a) significant developments by key business segments;

assistant: (a) 主要業務環節的重要發展；
user: Please translate the following sentence from English to Chinese: 7. Estimated market capitalisation of the maximum and minimum number of securities for which listing is sought (Note 4):

assistant: 7. 尋求上市的最高及最低證券數目的預計市值（附註 4）：
user: Please translate the following sentence from English to Chinese: (3) any change in the rights attaching to any class of listed debt securities (including any change in the rate of interest carried by a debt security) and any change in the rights attaching to any shares into which any listed debt securities are convertible or exchangeable;

assistant: (3) 附於任何類別上市債務證券的權利的更改（包括某類債務證券附有的利率的任何更改），以及附於任何股份（上市債務證券可轉換或交換的股份）的權利的更改；
user: Please translate the following sentence from English to Chinese: Other methods 10.51 Securities may also be brought to listing by:

assistant: 其他方式 10.51 證券亦可採用下列方式上市：
user: Please translate the following sentence from English to Chinese: and (b) a list from each placing broker setting out the names, addresses and identity card or passport numbers (in the case of individuals) and the names, addresses and registration numbers (in the case of companies) of all its placees, the names and addresses of the beneficial owners (in the case of nominee companies) and the amounts taken up by each of its placees.

assistant: 及 (b) 由每名配售經紀商提供、載有所有獲配售人（如屬個人）的姓名、地址及身份證號碼或護照號碼，及（如屬公司）其名稱、地址及註冊號碼，以及（如獲配售人是代名人公司）實益擁有人的名稱及地址，及每名獲配售人獲取證券數目的名單。
user: Please translate the following sentence from English to Chinese: (a) dismiss the appeal;

assistant: (a) 駁回該上訴；
user: Please translate the following sentence from English to Chinese: 46. [Repealed 3 June 2010]

assistant: 46. [ 已於 2010 年 6 月 3 日刪除 ]
user: Please translate the following sentence from English to Chinese: 5.53 For the purpose of the required standard of dealings, the grant to a director of an option to subscribe or purchase his company’s securities shall be regarded as a dealing by him, if the price at which such option may be exercised is fixed at the time of such grant. If, however, an option is granted to a director on terms whereby the price at which such option may be exercised is to be fixed at the time of exercise, the dealing is to be regarded as taking place at the time of exercise.

assistant: 5.53 就「交易必守標準」而言，如果董事獲授予期權 / 選擇權去認購或購買其所屬公司的證券，而於授予期權 / 選擇權之時已訂下有關期權 / 選擇權的行使價格，則授予董事有關期權 / 選擇權將被視爲該董事進行交易。 然而，若按授予董事期權 / 選擇權的有關條款，在行使該期權 / 選擇權時方決定行使價格，則於行使有關期權 / 選擇權時方被視爲進行交易。
user: Please translate the following sentence from English to Chinese: (ii) above is less than 30, a statement of that fact shall be given and the information required in (i), (ii) and (v) (in respect of suppliers) may be omitted;

assistant: (vi) 倘按上述第 (ii) 項所需披露的百分比少於 30％，則須列明該事實，並可刪去上述第 (i)、(ii) 及 (v) 項（有關供應商）所需的資料；
user: Please translate the following sentence from English to Chinese: (1) any circumstances described in rule 19.23 exist in respect of such proposed transaction(s) and any other transaction(s) entered into by the listed issuer in the preceding 12-month period (except for the situation described in rule 19.23A);

assistant: (1) 建議中的交易及上市發行人在之前 12 個月內簽訂的任何其他交易，存有《GEM 上市規則》第 19.23 條所述的任何情況（第 19.23A 條所述情況除外）；
user: Please translate the following sentence from English to Chinese: (h) to consider major investigation findings on risk management and internal control matters as delegated by the board or on its own initiative and management’s response to these findings;

assistant: (h) 主動或應董事會的委派，就有關風險管理及內部監控事宜的重要調查結果及管理層對調查結果的回應進行研究；
user: Please translate the following sentence from English to Chinese: 5. Where the issuer has granted the underwriters an over-allotment option this may be divided between the public subscription tranche and placing tranche at the discretion of the underwriters.

assistant: 5. 發行人如授予包銷商超額分配選擇權，包銷商可自行將有關股份分配予公開認購部分及配售部分。
user: Please translate the following sentence from English to Chinese: CONVERTIBLE EQUITY SECURITIES

assistant: 可轉換股本證券
user: Please translate the following sentence from English to Chinese: Transactions between any of Subsidiaries A, B and C are not connected transactions if Subsidiaries B and C are connected solely because of their relationship with Subsidiary A.

assistant: 若B附屬公司及C附屬公司純粹因其與A附屬公司之關係而有關連，則A附屬公司、B附屬公司及C附屬公司之間的交易並不是關連交易。
user: Please translate the following sentence from English to Chinese: (6) “listed issuer” for the purposes of this Chapter, has the same meaning as in rule 1.01 but excludes an issuer of debt securities only;

assistant: (6) 就本章而言，「上市發行人」的涵義與《上市規則》第 1.01 條中該詞的涵義相同，但不包括僅爲發行債務證券的發行人；
user: Please translate the following sentence from English to Chinese: Issuer’s Undertaking (for depositary receipts) We .

assistant: 發行人的承諾（預託證券方面）： 我們 .
user: Please translate the following sentence from English to Chinese: 4.27 For a circular in connection with a very substantial disposal, the pro forma financial information required under rules 14.68(2)(a)(ii) or 14.68(2)(b)(ii) on the remaining group must include the information referred to in rule 4.29 in respect of the remaining group.

assistant: 4.27 如發出有關非常重大的出售事項的通函，則《上市規則》第 14.68(2)(a)(ii) 或 14.68(2)(b)(ii) 條所規定有關集團剩餘部分所編制的備考財務資料，必須包括《上市規則》第 4.29 條所規定有關此集團剩餘部分的資料。
user: Please translate the following sentence from English to Chinese: (a) the market capitalisation of such equity securities (determined as at the time of listing) in the hands of the public must be at least HK$45,000,000;

assistant: (a) 由公衆人士持有的股本證券的市值（於上市時釐定）必須最少爲 45,000,000 港元；
user: Please translate the following sentence from English to Chinese: If an overseas issuer is not required to draw up its accounts so as to give a true and fair view but is required to draw them up to an equivalent standard, the Exchange may allow its accounts to be drawn up to that standard.

assistant: 如海外發行人毋須編制真實而公平地反映其狀況的賬目，但須以相等的標準加以編制，則本交易所允許其賬目以該標準編制。
user: Please translate the following sentence from English to Chinese: (16) quorum for meetings and separate class meetings

assistant: (16) 會議及類別股東會議的法定人數
user: Please translate the following sentence from English to Chinese: (3) one or more properties comprising an integrated facility;

assistant: (3) 構成一整體設施的一項或以上物業；
user: Please translate the following sentence from English to Chinese: Where a profit forecast appears in any listing document, it must be clear, unambiguous and presented in an explicit manner and the principal assumptions, including commercial assumptions, upon which it is based, must be stated.

assistant: 如任何上市文件內載有盈利預測，必須清楚明確和以清晰的方式呈列，並說明其所根據的各項主要假設，包括商業假設。
user: Please translate the following sentence from English to Chinese: (a) any parties who were controlling shareholders at the time the decision for the transaction or arrangement was made or approved by the board, and their associates;

assistant: (a) 在董事會決定或批准有關交易或安排時，身份屬於控股股東的任何人士及其聯繫人；
user: Please translate the following sentence from English to Chinese: (a) will have to be notified to the issuer and the Exchange pursuant to Divisions 7 and 8 of Part XV of the Securities and Futures Ordinance (including interests or short positions which he is taken or deemed to have under such provisions of the Securities and Futures Ordinance) once the issuer’s securities are listed;

assistant: (a) （包括其根據《證券及期貨條例》第XV部第7及第8分部被假設或視爲擁有的權益或淡倉）須於發行人的證券上市後依據《證券及期貨條例》第 XV 部第 7 及第 8 分部通知該發行人及本交易所；
user: Please translate the following sentence from English to Chinese: (a) an acquisition or a series of acquisitions (aggregated under rules 14.22 and 14.23) of assets constituting a very substantial acquisition where there is or which will result in a change in control (as defined in the Takeovers Code) of the listed issuer (other than at the level of its subsidiaries);

assistant: (a) 構成非常重大的收購事項的一項資產收購或一連串資產收購（按《上市規則》第 14.22 及 14.23 條合併計算），而當上市發行人進行有關收購之同時，上市發行人（不包括其附屬公司）的控制權（如《收購守則》所界定的）出現變動；
user: Please translate the following sentence from English to Chinese: Sub-paragraph 26(1)(b) applies to all issuers whose businesses comprise, in whole or in part, the supply of goods or services of whatever nature, and in the case of service references to customers includes the clients of such issuers.

assistant: 如發行人的業務全部或部分與供應任何物品或服務有關，則第 26(1)(b) 分段均屬適用。 如爲服務業務，客戶可包括髮行人的顧客。
user: Please translate the following sentence from English to Chinese: the factor poses an immediate danger of a failure, which if uncorrected, will have a material effect (>15% to 20%) on the project cash flow and performance and could potentially lead to project failure.

assistant: 項目有即時結束的風險，如未加以糾正，將對項目的現金流動及表現有重大影響（>15% 至 20%)，甚至可能令項目結束。
user: Please translate the following sentence from English to Chinese: (i) any swap counterparties and any providers of other material forms of enhancement;

assistant: (i) 任何互惠信貸對手方及其他增益的其他重大方式的任何提供者；
user: Please translate the following sentence from English to Chinese: Issuers without an internal audit function should review the need for one on an annual basis and should disclose the reasons for the absence of such a function in the Corporate Governance Report.

assistant: 沒有內部審覈功能的發行人須每年檢討是否需要增設此項功能，並在《企業管治報告》內解釋爲何沒有這項功能。
user: Please translate the following sentence from English to Chinese: (2) a pro rata issue of securities to all the issuer’s shareholders by way of scrip dividends;

assistant: (2) 向發行人全體股東按比例發行證券以股代息；
user: Please translate the following sentence from English to Chinese: (4) where the accounting information contained in a summary interim report has been audited by the listed issuer’s auditors, an opinion from the auditors as to whether the summary interim report is consistent with the full interim report from which it is derived;

assistant: (4) 如上市發行人的核數師經已審計中期摘要報告所載的會計資料，核數師是否認爲中期摘要報告與其取材自的完整中期報告相符合；
user: Please translate the following sentence from English to Chinese: The acquisition of an interest in the Target Company by the listed issuer’s group from the third party is a connected transaction. Target Company

assistant: 上市發行人集團向第三方收購目標公司的權益屬一項關連交易。
user: Please translate the following sentence from English to Chinese: 2. The Exchange will require the formal application for listing to be accompanied by a copy of a letter to the PRC issuer from the PRC issuer’s Hong Kong legal advisers confirming that they have reviewed the summaries of the relevant PRC law and the constitutive documents and that in their opinion, on the basis of the legal advice received from qualified PRC lawyers, the listing document sets out the material differences between Hong Kong law and applicable PRC law.

assistant: 2. 本交易所要求中國發行人呈交的正式上市申請書，必須隨附中國發行人的香港法律顧問致中國發行人的信件副本，該信件確認香港法律顧問已審閱有關的中國法律及組織文件的摘要，並據其意見，在聽取具有資格的中國律師的法律意見的基礎上，認爲上市文件列出了香港法律與適用的中國法律之間的重大差別。
user: Please translate the following sentence from English to Chinese: (2) each contract disclosed pursuant to paragraphs 46(1) and 52 or, in the case of a contract not reduced into writing, a memorandum giving full particulars thereof;

assistant: (2) 依據第 46(1) 及 52 段披露的每項合約，或（如屬非以書面訂立的合約）載列該合約詳情的備忘錄；
user: Please translate the following sentence from English to Chinese: (9) details of future plans for material investments or capital assets and their expected sources of funding in the coming year;

assistant: (9) 集團未來作重大投資或購入資本資產的計劃詳情，並預計在未來一年如何就上述計劃融資；
user: Please translate the following sentence from English to Chinese: This should cover non-compliance with appointment of a sufficient number of independent non-executive directors and appointment of an independent non-executive director with appropriate professional qualifications, or accounting or related financial management expertise;

assistant: 不合規情況包括未有委任足夠數目的獨立非執行董事，以及未有委任具備適當專業資格、或具備會計或有關財務管理專長的獨立非執行董事；
user: Please translate the following sentence from English to Chinese: Overall Approach

assistant: 整體方針
user: Please translate the following sentence from English to Chinese: The initial circular shall include, as a minimum, the following:

assistant: 初步通函須至少包括下列內容：
user: Please translate the following sentence from English to Chinese: If the listed issuer has significant interests outside Hong Kong it may apply for an extension of the 6 month period.

assistant: 如上市發行人在香港以外地區擁有重大權益，則可申請將六個月的期限延長。
user: Please translate the following sentence from English to Chinese: (2) the deadline for the issuer to announce its results for any year, half year or quarter-year period under rule 18.49, 18.78 or 18.79 or any other interim period (whether or not required under the GEM Listing Rules),

assistant: (2) 發行人根據《GEM 上市規則》第 18.49、18.78 或 18.79 條規定公佈任何年度、半年或季度業績或任何其他中期業績（不論是否《GEM 上市規則》所規定者）的限期。
user: Please translate the following sentence from English to Chinese: (6) in the case of companies which are not listed on the Exchange, market statistics covering at least the price of the securities at the latest most practicable date, the market capitalisation, the historic price earnings multiple and dividend yield and a brief trading history of the securities over the two years immediately preceding the issue of the listing document;

assistant: (6) （如屬不在本交易所上市的公司）市場統計資料，至少包括於最後實際可行日期的證券價格、市值、歷史市盈率及股息率，以及緊接上市文件刊發前兩年的證券買賣紀錄摘要；
user: Please translate the following sentence from English to Chinese: (1) In the case of issuers and associated corporations, the statements should include the percentage which the aggregate long position in shares represents to the issued voting shares of the issuer or associated corporation.

assistant: (1) 如屬發行人及相聯法團，聲明應包括在股份的合計好倉佔發行人或相聯法團已發行的有投票權股份的百分率。
user: Please translate the following sentence from English to Chinese: Continuing disclosure requirements

assistant: 持續披露規定
user: Please translate the following sentence from English to Chinese: (8) a declaration substantially in the form set out in Appendix 5E, signed by a director and the secretary of the issuer together with any fee which is payable and which has not previously been paid (see Appendix 9);

assistant: (8) 按《GEM 上市規則》附錄五 E 表格的相若形式作出並經發行人的一名董事及公司祕書籤署的聲明，連同應付但尚未繳付的任何費用（參閱《GEM 上市規則》附錄九）；
user: Please translate the following sentence from English to Chinese: [ISSUER]

assistant: 〔發行人〕
user: Please translate the following sentence from English to Chinese: The listed issuer may apply to the Exchange to lift the suspension once it has a business suitable for listing.

assistant: 在停牌期間，如上市發行人經營有一項適合上市的業務，即可向本交易所申請復牌。
user: Please translate the following sentence from English to Chinese: (C) its controlling shareholder;

assistant: (C) 其控股股東；
user: Please translate the following sentence from English to Chinese: (b) in addition the overseas issuer must comply with such other requirements as the Exchange may on a case by case basis impose, in order to ensure that Hong Kong investors will be afforded the same level of protection as exists in Hong Kong in relation to the holding of securities in a Hong Kong issuer.

assistant: (b) 此外，發行人必須遵行本交易所因應個別情況而作出的其他規定，以確保香港投資者獲得一如持有香港發行人所發行的證券時，在香港所獲的同等保障。
user: Please translate the following sentence from English to Chinese: (b) if after its listing the applicant proposes to acquire all or part of the excluded business, the enlarged group must meet the trading record requirements of rule 8.05;

assistant: (b) 若申請人在上市後擬購入任何除外業務，經擴大後集團須符合《上市規則》第 8.05 條的營業紀錄規定；
user: Please translate the following sentence from English to Chinese: (11) The identity of the Liquidity Provider for the issue of the structured product, and the Broker identification number of that Liquidity Provider.

assistant: (11) 負責有關結構性產品發行的流通量提供者的身份，以及該流通量提供者的經紀識別編號。
user: Please translate the following sentence from English to Chinese: (1) the securities are of the same nominal value with the same amount called up or paid up;

assistant: (1) 證券的面值相同，須繳或繳足的股款亦相同；
user: Please translate the following sentence from English to Chinese: (7) where applicable, the net profits (both before and after taxation) attributable to the assets which are the subject of the transaction for the two financial years immediately preceding the transaction;

assistant: (7) 如屬適用，交易所涉及的資產於交易前兩個財政年度的應占純利（包括除稅前後的純利）；
user: Please translate the following sentence from English to Chinese: Changes in issued shares

assistant: 已發行股份的變動
user: Please translate the following sentence from English to Chinese: This portfolio must be meaningful and of sufficient substance to justify a listing;

assistant: 此組合必須爲有意義的組合，並具有足夠實質，以證明上市具備充分理由。
user: Please translate the following sentence from English to Chinese: No announcements required unless:

assistant: 毋須作出公佈，除非發生下列情況：
user: Please translate the following sentence from English to Chinese: (1) a prominent and legible disclaimer on the front cover or inside front cover of the circular in the form set out in rule 2.19;

assistant: (1) 按《GEM 上市規則》第 2.19 條所述的形式，在通函的封面或封面內頁清楚而明顯地刊載免責聲明；
user: Please translate the following sentence from English to Chinese: j) analysing the business aspects of economic, political or legal conditions that may materially affect the new applicant’s business;

assistant: j) 分析可能嚴重影響新申請人涉及業務範疇的經濟、政治或法律情況；
user: Please translate the following sentence from English to Chinese: any such statement must also distinguish between those listed securities which are purchased by the listed issuer (separately distinguishing those shares which are cancelled and those which are held as treasury stock, if applicable) and those which are purchased by a subsidiary of the listed issuer.

assistant: 購回或出售的證券。 該聲明亦須區別由上市發行人購回的上市證券（並須區別購回後註銷的股份及購回後持有的庫存股份（如適用）），以及由上市發行人附屬公司購回的上市證券。
user: Please translate the following sentence from English to Chinese: (2) Nothing in rule 31.38(1) shall require the issuer to send any of the documents referred to therein to:

assistant: (2) 《GEM 上市規則》第 31.38(1) 條並無規定發行人須將該段所述的任何文件寄予：
user: Please translate the following sentence from English to Chinese: Such statements should describe the capacity in which such interests and short positions are held and the nature of such interests and short positions as disclosed in the prescribed forms required to be used, when giving notice pursuant to sections 324 and 347 of Part XV of the Securities and Futures Ordinance.

assistant: 該聲明應描述各有關人士是以什麼身份持有該權益及淡倉，以及該等權益及淡倉的性質，一如他們在依據《證券及期貨條例》第 XV 部第 324 及 347 條發出通知時，規定須由其所使用的訂明表格中所披露者。
user: Please translate the following sentence from English to Chinese: The sponsor must exercise its judgment as to what investigations or steps are appropriate for a particular new applicant and the extent of each step.

assistant: 保薦人必須自行決定對某一名新申請人應採取哪種合適的調查或步驟，以及每個步驟的內容。
user: Please translate the following sentence from English to Chinese: (b) management continuity for at least the three preceding financial years;

assistant: (b) 至少前 3 個會計年度的管理層維持不變；
user: Please translate the following sentence from English to Chinese: Preliminary 19.01 The Exchange Listing Rules apply as much to overseas issuers as they do to Hong Kong issuers, subject to the additional requirements, modifications or exceptions set out or referred to in this Chapter.

assistant: 19.01 交易所上市規則適用於海外發行人，一如適用於香港發行人，惟海外發行人須受本章所載列或提及的附加規定、修訂條文或例外情況所限制。
user: Please translate the following sentence from English to Chinese: Such letter must set out the reasons for and the key assumptions made and factors taken into consideration in forming that opinion.

assistant: 此函必須載列獨立財務顧問達成其意見的理由以及過程中所作的主要假設及考慮因素。
user: Please translate the following sentence from English to Chinese: 5. In the accounting policies section a listed issuer shall state which body of accounting standards have been followed in the preparation of its financial statements.

assistant: 5. 在會計政策部分內，上市發行人須說明編制財務報表所依循的是哪套會計準則。
user: Please translate the following sentence from English to Chinese: 5. Disclosure of information The Exchange is also concerned to ensure issuers’ proper and timely disclosure of information.

assistant: 5. 披露資料 本交易所對於確保發行人能適當並及時地披露資料，亦甚爲關注。
user: Please translate the following sentence from English to Chinese: (a) a share option scheme that complies with Chapter 17;

assistant: (a) 符合《上市規則》第十七章規定的股份期權計劃；
user: Please translate the following sentence from English to Chinese: (a) material public information (and other available information of which the listed issuer is aware and is free to disclose) of the target company to enable shareholders to make an informed voting decision with respect to the proposed acquisition. This would include:

assistant: (a) 目標公司的重要公開資料（及其他可向外界提供而上市發行人又知悉並可自由披露的資料），使股東可根據資料就建議收購事項決定如何表決。 這包括：
user: Please translate the following sentence from English to Chinese: In such a case, the item should be appropriately adapted so that equivalent information is given;

assistant: 在此情況下，中國發行人應適當地修改有關項目，以提供同等的資料；
user: Please translate the following sentence from English to Chinese: (1) the issuer must have at least one independent non-executive director who has appropriate professional qualifications or accounting or related financial management expertise by 30 September, 2004;

assistant: (1) 到 2004 年 9 月 30 日，發行人必須至少有一名具備適當的專業資格，或具備適當的會計或相關的財務管理專長的獨立非執行董事；
user: Please translate the following sentence from English to Chinese: If it is impracticable to quantify the amount, this fact should be disclosed. 2.6 Where the Exchange, in exceptional circumstances, allows the annual financial statements of an overseas issuer to be drawn up otherwise than in conformity with accounting standards referred to in Note 2.1, the Exchange will normally require the annual financial statements to contain a statement of the financial effect of the material differences (if any) from either HKFRS or IFRS referred to in Note 2.1 above.

assistant: 2.6 在特別情況下，如本交易所准許海外發行人毋須根據附註 2.1 所述的會計準則編制年度財務報表，本交易所通常會規定該年度財務報表須說明所採用會計準則與上述附註 2.1 所述的《香港財務報告準則》或《國際財務報告準則》之間的重大差異（如有）所產生的財務影響。
user: Please translate the following sentence from English to Chinese: 15A.47 In relation to structured products over securities or assets which are to be settled wholly in cash:

assistant: 15A.47 涉及證券或資產的結構性產品，若全數以現金進行結算：
user: Please translate the following sentence from English to Chinese: (a) whether or not the financial statements for the period reported on have been audited and, if so, by whom;

assistant: (a) 申報期內的財務報表是否已被審計； 若已被審計，由何人進行；
user: Please translate the following sentence from English to Chinese: or (c) the conditions referred to in subsection (3)(b) in relation to the application have been complied with.

assistant: 或 (c) 第(3)(b)款所提述就該項申請而施加的條件已獲符合。