billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (1) the JORC Code, NI 43-101, and the SAMREC Code, with regard to mineral Resources and Reserves;

assistant: (1) 就礦產資源量及儲量而言： 《JORC規則》、《NI 43-101》及《SAMREC 規則》；
user: Please translate the following sentence from English to Chinese: 18.22 A Competent Person must be independent of the issuer, its directors, senior management and advisers.

assistant: 18.22 合資格人士必須獨立於礦業發行人、其董事、高級管理人員及顧問。
user: Please translate the following sentence from English to Chinese: (1) with regard to minerals, a concentration or occurrence of material of intrinsic economic interest in or on the Earth’s crust in such form, quality and quantity that there are reasonable prospects for their eventual economic extraction.

assistant: (1) 就礦產而言，指在地球的地殼內或地表積聚或存在，具內在經濟價值，而形態、質量及數量足以令人相信存在最終可予開採以獲得經濟價值的合理前景的物質。
user: Please translate the following sentence from English to Chinese: (1) the name and country of incorporation or other establishment of the issuer;

assistant: (1) 發行人的名稱及註冊成立國家；
user: Please translate the following sentence from English to Chinese: Inclusion of stock code in documents 17.52A An issuer shall set out its stock code in a prominent position on the cover page or, where there is no cover page, the first page of all announcements, circulars and other documents published by it pursuant to these GEM Listing Rules.

assistant: 在文件內註明股份代號 17.52A 發行人須在其根據《GEM 上市規則》發出的所有公告、通函及其他文件的封面（或如無封面，則在首頁）的顯眼位置註明其股份代號。 公告、通函及其他文件
user: Please translate the following sentence from English to Chinese: (4) unless the Exchange otherwise agrees only securities registered on the Hong Kong register may be traded on GEM;

assistant: (4) 除非本交易所另予同意，否則只有在香港股東名冊上登記的證券方可在 GEM 進行買賣；
user: Please translate the following sentence from English to Chinese: An issuer shall submit to the Exchange copies of drafts of the following announcements for review before they are issued:

assistant: 發行人在刊發以下公告前須先將公告草擬本呈交本交易所審閱：
user: Please translate the following sentence from English to Chinese: (b) for a person not named on the register (irrespective of the market value of the securities concerned);

assistant: (b) 並無於股東名冊列名的人士（不論有關證券的市值）；
user: Please translate the following sentence from English to Chinese: 23.06 A new applicant or the guarantor, in the case of a guaranteed issue, must have produced audited accounts in accordance with its national law covering the three financial years preceding the application for listing.

assistant: 23.06 新申請人或（如屬擔保發行）擔保人必須已依據其國家法例編制包括申請上市前三個財政年度的經審覈賬目。
user: Please translate the following sentence from English to Chinese: 14.46 The Exchange will require any shareholder and his close associates to abstain from voting at the relevant general meeting on the relevant resolution(s) if such shareholder has a material interest in the transaction and will not accept written approval for the transaction.

assistant: 14.46 任何股東如在交易中有重大利益，本交易所會要求該股東及其緊密聯繫人在股東大會表決有關議決事項時放棄表決權。 本交易所也不會接受股東以書面方式批准該宗交易。
user: Please translate the following sentence from English to Chinese: Reference to other reports 7.21 Where the reporting accountants refer to reports, confirmations or opinions of valuers, accountants or other experts, the names, addresses and professional qualifications of such other persons or firms must be stated in the report.

assistant: 其他報告的引述 7.21 申報會計師如引述估值師、會計師或其他專家的報告、確認或意見時，必須在其報告內註明該等其他人士或商號的姓名（名稱）、地址及專業資格。
user: Please translate the following sentence from English to Chinese: (2) The Listing Division, the GEM Listing Committee or the GEM Listing (Review) Committee (as the case may be) will provide written reasons for its Return Decision or decision to endorse a Return Decision.

assistant: (2) 上市科、GEM 上市委員會或 GEM 上市（複覈）委員會（視屬何情況而定）將就其發回決定或贊同發回決定的裁決提供書面理由。
user: Please translate the following sentence from English to Chinese: The new applicant must also disclose in the prospectus full details of all outstanding options and their potential dilution effect on the shareholdings upon listing as well as the impact on the earnings per share arising from the exercise of such outstanding options. Notes:

assistant: 新申請人亦必須在招股章程中全面披露有關所有已授出但未行使的期權的詳情、該等期權於公司上市後可能對持股量造成的攤薄影響，以及該等期權於行使時對每股盈利的影響。 注：
user: Please translate the following sentence from English to Chinese: 18.16 A Mineral Company must include an update of its Resources and/or Reserves in its annual report in accordance with the Reporting Standard under which they were previously disclosed.

assistant: 18.16 礦業公司必須根據其過往所作披露遵守的《報告準則》，在年報內載有資源量及╱或儲量的最新資料。
user: Please translate the following sentence from English to Chinese: The division of responsibilities between the chairman and chief executive should be clearly established and set out in writing. A.2.2 The chairman should ensure that all directors are properly briefed on issues arising at board meetings.

assistant: 主席與行政總裁之間職責的分工應清楚界定並以書面列載。 A.2.2 主席應確保董事會會議上所有董事均適當知悉當前的事項。
user: Please translate the following sentence from English to Chinese: Procedural Requirements 11A.08 If the Exchange is satisﬁed that the prospectus delivered to it pursuant to rule 9.11(33) or 9.22(2) should be authorised for registration pursuant to the Companies (Winding Up and Miscellaneous Provisions) Ordinance, it will issue a certiﬁcate under section 38D(5) or section 342C(5) of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (as the case may be).

assistant: 程序性規定 11A.08 如本交易所確信根據《上市規則》第 9.11(33)或9.22(2)條向其提交的招股章程，應根據《公司（清盤及雜項條文）條例》予以批准註冊，則本交易所將根據《公司（清盤及雜項條文）條例》第38D(5)或 342C(5)條（視屬何情況而定）發出一份證明書。
user: Please translate the following sentence from English to Chinese: It must provide information to the Exchange to demonstrate whether or not the transaction should be subject to connected transaction requirements.

assistant: 上市發行人必須向本交易所提供資料，以證明該交易應否遵守關連交易規定。
user: Please translate the following sentence from English to Chinese: (2) PRMS with regard to Petroleum Resources and Reserves;

assistant: (2) 就石油資源量及儲量而言： 《PRMS》；
user: Please translate the following sentence from English to Chinese: Information Gathering 17.55A An issuer must provide to the Exchange as soon as possible, or otherwise in accordance with time limits imposed by the Exchange:

assistant: 17.55A 發行人必須儘快或按照本交易所訂定的時限，向本交易所提供以下資料：
user: Please translate the following sentence from English to Chinese: 7.20 Offers of securities by way of rights are normally required to be conveyed by renounceable provisional letters of allotment or other negotiable instrument, which must state the time, being not less than 10 business days, in which the offer may be accepted.

assistant: 7.20 以供股方式發售證券的要約，一般須以可放棄權利的暫定分配通知書或其他可轉讓票據作出，而該等通知書或票據必須註明接受要約的期限（不少於 10 個營業日）。
user: Please translate the following sentence from English to Chinese: Likelihood of Risk (within 7 years)

assistant: 風險的可能性（七年內）
user: Please translate the following sentence from English to Chinese: 20.19A All listing documents issued by an applicant must be in printed form or such other form as may be approved by the Commission.

assistant: 20.19A 申請人的所有上市文件均須以印刷本形式或證監會批准的其他刊發形式印發。
user: Please translate the following sentence from English to Chinese: (2) The Exchange shall be entitled, subject to the consent of the Commission, to revise the terms of this Agreement and the related notes generally, but will allow representations by the Issuer before making such revisions and the Issuer agrees that it will comply with any such revision and will, if so required, enter into a new listing agreement in the revised form by way of confirmation.

assistant: 然而，本交易所在向發行人實施該等規定（該等附加規定一般不會向上市發行人實施）前，須先讓發行人表達意見。 (2) 本交易所在徵得監察委員會的同意後，一般有權修訂本協議的條款及有關附註，但會允許發行人在作出修改前作出申明。
user: Please translate the following sentence from English to Chinese: Where the company is listed on an overseas exchange, “transaction” refers to matters which would be discloseable under regulations equivalent to those in Chapters 13, 14 and 14A of the Listing Rules, the Inside Information Provisions, Rule 3 of the Code on Takeovers and Mergers, or Rule 5 of the Code on Share Buy-backs.

assistant: 如公司於海外證券交易所上市，則「交易」乃指根據等同《上市規則》第十三、十四及十四 A 章、內幕消息條文、《公司收購及合併守則》第 3 條或《公司股份回購守則》第 5 條的規定所載須予披露的事項。
user: Please translate the following sentence from English to Chinese: 9. (1) A statement that application has been or will be made to the Exchange for listing of and permission to deal in the securities;

assistant: 9. (1) 關於已向或將向本交易所申請批准證券上市及買賣的聲明；
user: Please translate the following sentence from English to Chinese: (9) a statement that the formal notice appears for information purposes only and does not constitute an invitation or offer to acquire, purchase or subscribe for debt securities;

assistant: (9) 表示該正式通告只爲提供參考而刊登，並不構成收購、購買或認購債務證券的邀請或建議的聲明；
user: Please translate the following sentence from English to Chinese: (d) held in a custodial capacity;

assistant: (d) 以託管身份持有的權益；
user: Please translate the following sentence from English to Chinese: (9) “percentage ratios” means the percentage ratios set out in rule 14.07, and “assets ratio”, “profits ratio”, “revenue ratio”, “consideration ratio” and “equity capital ratio” shall bear the respective meanings set out in rule 14.07;

assistant: (9) 「百分比率」指《上市規則》第 14.07 條所述的百分比率，而「資產比率」、「盈利比率」、「收益比率」、「代價比率」及「股本比率」應與《上市規則》第 14.07 條所載意思相同；
user: Please translate the following sentence from English to Chinese: Collateralised Structured Products 15A.48 In addition to the other requirements which apply generally to structured products, an issuer of collateralised structured products must:

assistant: 有抵押結構性產品 15A.48 除一般適用於結構性產品的其他規定外，有抵押結構性產品的發行人必須：
user: Please translate the following sentence from English to Chinese: Such person, firm or company must also be independent of the Issuer to the same extent as that required of an auditor under the Companies Ordinance and in accordance with the statements on independence issued by the International Federation of Accountants.

assistant: 該執業會計師（無論是個別人士、事務所或公司）亦必須獨立於發行人，且獨立程度應相當於《公司條例》及國際會計師聯會發出的核數師獨立守則所規定的程度。
user: Please translate the following sentence from English to Chinese: 46. A listed issuer shall publish a preliminary announcement of its results in accordance with rule 2.07C for the first six months of each financial year as required under rule 13.49(6), which shall include, as a minimum, the following information:

assistant: 46. 根據《上市規則》第13.49(6)條，上市發行人須按照《上市規則》第2.07C條的規定刊登每個會計年度首 6 個月的初步業績公告； 公告須至少列載下列資料：
user: Please translate the following sentence from English to Chinese: (e) development details by key stages and its requirements for each Core Product to reach commercialisation, and a general indication of the likely timeframe, if the development is successful, for the product to reach commercialisation;

assistant: (e) 各核心產品在通往商業化過程中每個關鍵階段的開發詳情及相關規定，並 概述產品如開發成功，其實現商業化發展的預期時間表；
user: Please translate the following sentence from English to Chinese: Percentage of existing issued shares subject to warrants

assistant: 受認股權證限制的現有已發 行股份的百分比
user: Please translate the following sentence from English to Chinese: An issuer may retain up to 100% of the Further Issue at launch.

assistant: 發行人推出進一步發行時可保留多達發行量的 100%。
user: Please translate the following sentence from English to Chinese: (h) in the case of the issue being partly/fully underwritten, the names, addresses and descriptions of the persons underwriting the issue for the issuer and, where not all of the issue is underwritten, a statement of the portion not covered;

assistant: (h) 發行如屬部分╱全部包銷的情況，爲發行人包銷證券的人士的姓名或名稱、地址及概況； 如非包銷全部證券，則說明未予包銷的數目；
user: Please translate the following sentence from English to Chinese: (4) Particulars of any trade marks, patents or other intellectual or industrial property rights which are material in relation to the group’s business and, where such factors are of fundamental importance to the group’s business or profitability, a statement regarding the extent to which the group is dependent on such factors.

assistant: (4) 就有關集團的業務而言爲重要的任何商標、專利權或其他知識或工業產權的有關詳情，以及如該等因素對有關集團的業務或盈利能力屬十分重要者，則說明有關集團倚賴該等因素的程度。
user: Please translate the following sentence from English to Chinese: 48. Subject to rules 11.09, 14.67, 14.69, and 14A.64, the circular shall, in addition to those items specified in Part B of Appendix 1, contain:

assistant: 48. 在符合第 11.09、14.67、14.69 及 14A.64 條的規定下，通函除載有附錄一 B 所指定的項目外，還須列載：
user: Please translate the following sentence from English to Chinese: (5) Structured products (except Equity Linked Instruments) shall expire or mature no more than five years from the date of listing.

assistant: (5) 結構性產品（股票掛鉤票據除外）的有效期，從上市日期起計，不得超過五年。
user: Please translate the following sentence from English to Chinese: The Exchange may require appropriate modification to the statement if an issue is guaranteed.

assistant: 如屬擔保發行，本交易所或會要求對上述聲明作出適當修改。
user: Please translate the following sentence from English to Chinese: (7) a statement as to the consequences of any purchases which will arise under the Takeovers Code of which the directors are aware, if any;

assistant: (7) 說明就董事所知，根據《收購守則》購回股份後將會引起的後果（如有）；
user: Please translate the following sentence from English to Chinese: The chairman of the independent board committee (if any) should also be available to answer questions at any general meeting to approve a connected transaction or any other transaction that requires independent shareholders’ approval.

assistant: 董事會轄下的獨立委員會（如有）的主席亦應在任何批准以下交易的股東大會上回應問題，即關連交易或任何其他須經獨立批准的交易。
user: Please translate the following sentence from English to Chinese: 15.04 Where application is made for the listing of warrants, the Exchange will normally apply the same requirements as would apply to the underlying securities to be subscribed or purchased.

assistant: 15.04 如申請認股權證上市，本交易所一般會採用適用於其可予認購或購買的相關證券的相同規定。
user: Please translate the following sentence from English to Chinese: In the announcement, the issuer must also indicate its view of the likely impact of that event on the profit forecast already made.

assistant: 在該公告中，發行人亦必須就該等事件對已作出的盈利預測可能產生的影響，表明其看法。
user: Please translate the following sentence from English to Chinese: All other requirements under the GEM Listing Rules apply unless a waiver is granted.

assistant: 《GEM 上市規則》的所有其他規定一概適用。
user: Please translate the following sentence from English to Chinese: (4) the dates when ﬁxed interest or dividend payments are due;

assistant: (4) 支付固定利息或股息的日期；
user: Please translate the following sentence from English to Chinese: (i) is satisfied that there has been a failure to comply with any requirement in respect of listing set out in these Rules or in any other rules made under section 36 of the Ordinance;

assistant: (i) 信納本規則所列出的或任何其它根據本條例第36 條訂立的規則所列出的上市規定沒有獲得遵從；
user: Please translate the following sentence from English to Chinese: 3.26 The board of directors must approve and provide written terms of reference for the remuneration committee which clearly establish its authority and duties.

assistant: 3.26 董事會必須批准及以書面提供有關薪酬委員會的職權範圍，清楚界定薪酬委員會的權力及職責。
user: Please translate the following sentence from English to Chinese: For ease of reference, the specific disclosure expectations of the code provisions are:

assistant: 爲方便發行人參考起見，守則條文所預期的具體披露內容包括：
user: Please translate the following sentence from English to Chinese: 33. Where the options, warrants or similar rights entitle the holder to subscribe or purchase equity securities or other property, all of the information required by paragraphs 9, 19 to 31 in respect of those equity securities or that other property.

assistant: 33. 如期權、權證或類似權利的持有人有權認購或購買股本證券或其他財產，則須提供第9、19至31 段所規定的有關該等股本證券或該等其他財產所需的一切資料。
user: Please translate the following sentence from English to Chinese: “Competent Authority” the US Food and Drug Administration, the China Food and Drug Administration, the European Medicines Agency.

assistant: 美國食品及藥物管理局、中國國家食品藥品監督管理總局及歐洲藥品管理局。
user: Please translate the following sentence from English to Chinese: 18.71A For directors and chief executives, the statements should show details of the following matters as recorded in the register required to be kept under section 352 of the Securities and Futures Ordinance:

assistant: 18.71A 如屬董事及最高行政人員，聲明應載述以下詳情，一如根據《證券及期貨條例》第 352 條須予備存的登記冊所記錄者：
user: Please translate the following sentence from English to Chinese: (a) may require further disclosure of how such capital contribution or development costs have been derived;

assistant: (a) 可要求進一步披露得出該出資額或發展費用的方法；
user: Please translate the following sentence from English to Chinese: 19.51 If the 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: 19.51 如無規定海外發行人編制賬目須真實而公平，但規定其賬目須按相等的準則編制，則本交易所可容許其按該等準則編制賬目。
user: Please translate the following sentence from English to Chinese: (a) The issuance of the shares must have been validly authorised;

assistant: (a) 有關股份的發行必須獲有效批准；
user: Please translate the following sentence from English to Chinese: 2. The Exchange also reminds sponsors and Compliance Advisers of their other statutory obligations including but not limited to those under the Securities and Futures Ordinance. Miscellaneous

assistant: 2. 本交易所亦謹請保薦人及合規顧問注意，其須履行其他的法定責任，包括（但不限於）根據《證券及期貨條例》所規定者。 雜項
user: Please translate the following sentence from English to Chinese: (b) announcement for any transaction or arrangement under rules 14.89 to 14.91;

assistant: (b) 就《上市規則》第 14.89 至 14.91 條所述的任何交易或安排刊發的公告；
user: Please translate the following sentence from English to Chinese: 36. A statement by the directors that in their opinion the working capital available to the group is sufficient for the group’s present requirements, that is for at least the next 12 months from the date of publication of the listing document, or, if not, how it is proposed to provide the additional working capital thought by the directors to be necessary.

assistant: 36. 董事會認爲有足夠應付集團現時（即上市文件日期起計至少 12 個月）所需的營運資金可供有關集團運用的聲明。 如沒有足夠的營運資金，則說明董事會建議提供其認爲需要的額外營運資金的方法。
user: Please translate the following sentence from English to Chinese: (2) if the overseas issuer does not have a board of directors the statement of responsibility required under paragraph 2 of Part C of Appendix 1 must be made by all the members of the overseas issuer’s equivalent governing body and the listing document should be modified appropriately;

assistant: (2) 如海外發行人並無董事會，附錄一 C 部第 2 段規定刊載的責任聲明須由海外發行人同等旳決策機關內的全體成員作出，而上市文件應作出相應修訂；
user: Please translate the following sentence from English to Chinese: or (b) less than 25% and the total value of the financial assistance plus any monetary advantage to the connected person or commonly held entity is less than HK$10,000,000.

assistant: 或 (b) 低於 25%，而有關財務資助連同該關連人士或共同持有的實體所得任何金錢利益合計的總值亦低於 1,000 萬港元。
user: Please translate the following sentence from English to Chinese: (1) above, a subsidiary of the new applicant will normally be permitted to change the period of its financial year provided that:

assistant: (2) 即使有上文第 (1) 項的規定，新申請人的附屬公司一般可獲准更改其會計年度的起計日或結算日，但須符合下列各項規定：
user: Please translate the following sentence from English to Chinese: (c) gross (100% of field) production profiles for:

assistant: (c) 下列兩項的生產概況總量（產地的 100%）：
user: Please translate the following sentence from English to Chinese: (4) overseas issuers which are subject to public reporting and filing obligations in their country of incorporation or other establishment (or primary listing, if different) may be permitted to incorporate in listing documents relevant documents so published.

assistant: (4) 在其註冊或成立（或主要上市，如有分別）國家須履行公開申報及送呈有關文件存案的責任的海外發行人，可將該等公佈文件一併刊載於上市文件內。
user: Please translate the following sentence from English to Chinese: (d) Sub-rules (a), (b) and (c) do not apply to a review relating to a Return Decision.

assistant: (d) (a)、(b)及(c)分條不適用於發回決定的複覈。
user: Please translate the following sentence from English to Chinese: 41. (1) The full name, residential or business address of every director and senior manager or proposed director and senior manager.

assistant: 41. (1) 發行人每名董事及高層管理人員，或候任董事及候任高層管理人員的全名、住址或辦公地址。
user: Please translate the following sentence from English to Chinese: “The Company is incorporated, and its businesses are located, in the mainland of the People’s Republic of China (“Mainland”).

assistant: 「本公司在中華人民共和國（「中國」）註冊成立，其業務亦在中國進行。
user: Please translate the following sentence from English to Chinese: (24) “material interest” in a transaction has the meaning in rules 2.15 and 2.16;

assistant: (24) 在交易中佔有「重大利益」(material interest) 具《上市規則》第 2.15 及 2.16 條所述的涵義；
user: Please translate the following sentence from English to Chinese: and (6) a declaration substantially in the form set out in Form F in Appendix 5, signed by a director and the secretary of the issuer together with any annual listing fee which is payable and which has not previously been paid (see Appendix 8).

assistant: 及 (6) 按《上市規則》附錄五 F 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上巿年費（參閱附錄八）。
user: Please translate the following sentence from English to Chinese: Possible:

assistant: 有可能：
user: Please translate the following sentence from English to Chinese: The information given should include the number of securities purchased and the purchase price per security or the highest and lowest prices paid, where relevant.

assistant: 所提供的資料，應包括購回證券的數目、每張證券的購回價或付出的最高價及最低價（如屬適用）。
user: Please translate the following sentence from English to Chinese: (5) for an introduction in the circumstances in rule 10.18(3), the following modifications, exceptions and additional requirements apply:

assistant: (5) 對於在《GEM上市規則》第10.18(3)條所述的情況下介紹上市時，下列修訂條文、例外情況及附加規定適用：
user: Please translate the following sentence from English to Chinese: 19.12 A report will not normally be regarded as acceptable unless the relevant accounts have been audited to a standard comparable to that required in Hong Kong.

assistant: 19.12 除非有關賬目已按照類似香港所規定的準則予以審計，否則有關會計師報告一般不獲接納。
user: Please translate the following sentence from English to Chinese: (8) where there is uneven dissemination or leakage of inside information in the market giving rise to an unusual movement in the price or trading volume of the issuer’s listed securities.

assistant: (8) 市場上就有關內幕消息出現不公平的發佈或泄漏，令發行人的上市證券的價格或成交量出現不尋常的變動。
user: Please translate the following sentence from English to Chinese: 30. Name, registered office and proportion of capital held in respect of each undertaking in which the issuer holds at least 10 per cent of the capital.

assistant: 30. 發行人最少持有 10％股本的每項企業的名稱、註冊辦事處及發行人持有的股本比例。
user: Please translate the following sentence from English to Chinese: 23. Particulars of and the number of founder or management or deferred shares, if any, and the nature and extent of the interest of the holders in the property and profits of the group.

assistant: 23. 創辦人股份或管理層股份或遞延股份（如有）的詳情及數目，以及該等股份持有人在有關集團的資產及盈利中擁有權益的性質及範圍。
user: Please translate the following sentence from English to Chinese: Absolute prohibitions 5.54 A director must not deal in any of the securities of the issuer at any time when he possesses inside information in relation to those securities, or where clearance to deal is not otherwise conferred upon him under rule 5.61.

assistant: 絕對禁止 5.54 無論何時，董事如管有與其所屬發行人證券有關的內幕消息，或尚未辦妥《GEM 上市規則》第 5.61 條所載進行交易的所需手續，均不得買賣其所屬發行人的任何證券。
user: Please translate the following sentence from English to Chinese: (2) In respect of a direction given by the Commission under section 8, the recognized exchange company may make representations in writing to the Commission irrespective of whether representations in respect of that direction have been made by an issuer under subsection (1) and where the recognized exchange company makes such representations, the Commission shall notify the issuer.

assistant: (2) 不論是否有發行人根據第 (1) 款就證監會根據第 8 條作出的指示作出申述，有關的認可交易所仍可就該指示向證監會作出書面申述。 如該認可交易所作出該項申述，證監會須通知有關的發行人。
user: Please translate the following sentence from English to Chinese: 27.06 The issuer and the guarantor, in the case of a guaranteed issue, must have each produced audited accounts in accordance with its national law covering at least the 2 financial years preceding the application for listing.

assistant: 27.06 發行人及（如屬擔保發行）擔保人必須依據其國家法例編制包括申請上市前至少兩個財政年度的經審覈賬目。