billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (i) The Management Company has a Risk Management unit composed of experienced and skilled staff, which oversees the operational risk of parties involved in the valuation of the fund shares based on due diligences and periodic reports from the operational units.

assistant: (i) 管理公司設有一個由具備經驗及技能的人員組成的風險管理組，負責根據營運組的盡職調查及定期報告，監察參與基金股份估值的各方的營運風險。
user: Please translate the following sentence from English to Chinese: Furthermore, distribution of the Explanatory Memorandum is not permitted unless it is accompanied by a copy of the latest annual report and accounts of the Funds and, if later, the most recent interim report, which form part of this Explanatory Memorandum.

assistant: 此外，本說明書必須連同各基金最新年報及賬目及（如較近期刊發）最近期的中期報告（此等文件乃本說明書的一部分）一併派發，否則不得派發本說明書。
user: Please translate the following sentence from English to Chinese: These impairments are assessed on an individual basis and are taken to the profit and loss account immediately.

assistant: 該等減值乃按個別基準評估，並即時於損益賬中處理。
user: Please translate the following sentence from English to Chinese: There are risks and uncertainties associated with the current PRC tax laws, regulations and practice in respect of capital gains realised via the Stock Connect or access products on the Fund’s investments in the PRC (which may have retrospective effect).

assistant: 基金透過滬港通及深港通或連接產品於中國投資所變現的資本收益存在與現行中國稅務法例、規例及實務有關的風險及不確定性（可能具有追溯效力）。
user: Please translate the following sentence from English to Chinese: The contractual life of the options granted is generally 6 years and the last option will be exercised in 2008 at the latest.

assistant: 授出之認股權合約年期一般爲 6 年，而認股權最遲可於二零零八年行使。
user: Please translate the following sentence from English to Chinese:  Sector based and concentrated funds risk - As the Fund will invest primarily in global equity and debt securities issued by companies and other entities which derive their revenues from activities related to real estate, such concentration may exhibit a higher than usual degree of risk and may be subject to above average volatility.

assistant: 行業及集中基金的風險–由於本基金將主要投資於收入來自房地產相關業務的公司及其他實體發行的環球股票及 債務證券，該種集中性或會呈現較一般水平高的風險，及可能須承受較平均水平高的波動。
user: Please translate the following sentence from English to Chinese: – There can be no assurance that RMB will not be subject to depreciation.

assistant: －無法保證人民幣不會貶值。
user: Please translate the following sentence from English to Chinese: 2. The Second Coupon Payment The Coupon Rate applicable to the second Coupon Payment Date is variable and is equal to the Contingent Coupon Rate in respect of the second Coupon Payment Date, calculated in accordance with the following formula (calculated to the nearest 0.01%, 0.005% being rounded upwards):

assistant: 2. 第二次息票付款第二個息票付款日適用的息票率爲可變，並相等於就第二個息票付款日按下列算式計算的或有息票率（計至最接近的0.01%，0.005%會進位）：
user: Please translate the following sentence from English to Chinese:  Past performance information is not indicative of future performance.

assistant: 往績並非預測日後業績表現的指標。
user: Please translate the following sentence from English to Chinese: These factors can make emerging markets investments more volatile and less liquid than developed markets investments. Emerging markets can have less developed markets and less developed legal, regulatory, and accounting systems, and greater political, social, and economic instability than developed markets.

assistant: 此等因素可能使新興市場投資的波幅高於發達市場投資，流動性卻更低。 與發達市場相比，新興市場的市場可能不夠發達，法律、監管和會計制度不夠完備，和政治、社會和經濟不穩定性較大。
user: Please translate the following sentence from English to Chinese: The sub-fund could become subject to additional taxation that is not anticipated as at the date hereof or when the relevant investments are made, valued or disposed of.

assistant: 附屬基金可能須繳納在本文件刊發日期或進行、估值或出售投資之日預期毋須繳付的額外稅項。
user: Please translate the following sentence from English to Chinese: Although the Company expects to satisfy any obligations imposed on it to avoid the imposition of any FATCA withholding tax, no assurance can be given that the Company will be able to satisfy these obligations.

assistant: 雖然本公司預期會償清任何對其施加的債務以避免被課徵任何FATCA預扣稅，惟概不能保證本公司一定能償清該等債務。
user: Please translate the following sentence from English to Chinese: The Trustee is a joint venture founded by BOC Group Trustee Company Limited and Prudential Corporation Holdings Limited. BOC Group Trustee Company Limited is owned by Bank of China (Hong Kong) Limited and BOC International Holdings Limited, which are subsidiaries of Bank of China Limited.

assistant: 中銀集團信託人有限公司由中國銀行（香港）有限公司及中銀國際控股有限公司擁有，而中國銀行（香港）有限公司及中銀國際控股有限公司均是中國銀行股份有限公司的附屬公司。
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in other transferable securities, money market instruments, cash and near cash, deposits and units in other collective investment schemes.

assistant: 本子基金可投資於其他可轉讓證券、貨幣市場工具、現金或近似現金、衍生工具、存款及集體投資計劃的單位。
user: Please translate the following sentence from English to Chinese: In particular, trading band limits are imposed by the stock exchanges on China A Shares, whereby trading in any China A Shares on the relevant stock exchange may be suspended if the trading price of the security fluctuates beyond the trading band limit.

assistant: 特別是，證券交易所對中國 A 股設有買賣限幅，據此，於相關證券交易所買賣的任何中國 A 股如交易價格波幅超出買賣限幅，該證券的買賣可能被暫停。
user: Please translate the following sentence from English to Chinese: - investments in transferable securities or money market instruments issued by a single body,

assistant: - 於單一機構發行的可轉讓證券或金融市場票據之投資，
user: Please translate the following sentence from English to Chinese: (l) Payments only to the extent of funds available therefor Unless otherwise specified in the applicable Pricing Supplement, all payments on any Notes or Class of Notes under this Condition 7 shall only be due and payable to the extent of the receipt by the Issuer of proceeds of the Mortgaged Property available therefor (after application of such proceeds (a) prior to enforcement of the security for the Notes, in accordance with the order of priorities set out in the applicable Pricing Supplement and (b) following enforcement of the security for the Notes, in accordance with the applicable Security Ranking Basis).

assistant: (l) 付款只達有關可供使用資金上限除非於適用定價補充文件另有指定，根據本條件7任何票據或任何類別票據的所有付款，到期及須予支付將只會以發行人收取已按揭財產的所得款項爲限（經運用該所得款項後(a)執行票據抵押前，根據適用定價補充文件所載的優先次序及(b)執行票據抵押後，根據適用抵押權益基準）。
user: Please translate the following sentence from English to Chinese: The Directors may decide, for e.g. Classes of Shares denominated in certain currencies, that the cleared funds (net of any transfer costs) in the relevant currency in respect of the subscription monies (including any preliminary charge) must be received by the Administrator by a determined time, referring to Luxembourg time, on the last day of the Initial Offer Period or on the relevant Dealing Day, as the case may be, as further described in the relevant Supplement.

assistant: 針對（舉例而言）以特定貨幣計值的股份類別，各董事可決定以相關貨幣已結算資金（扣除任何匯款費用）支付的認購款項（包括任何首次認購費）必須最遲在首次發行期最後一日或相關交易日（以適用者爲準）於某一確定的時間（爲盧森堡時間）以前由行政管理人收到，詳見相關補充條款中的進一步規定。
user: Please translate the following sentence from English to Chinese: See paragraph (A) at the start of this Appendix for further information.

assistant: 有關更多資料，請參閱本附件開端的 (A) 段。
user: Please translate the following sentence from English to Chinese: We have set out in Appendix B to this product booklet a form of the indicative term sheet for our Single UBS-ELIs.

assistant: 本行已於本產品手冊附錄 B 載列本行的單一 UBS-ELI 的指示性條款表格式。
user: Please translate the following sentence from English to Chinese: If the Calculation Agent determines in its sole and absolute discretion that any of the foregoing adjustments is not appropriate, the affected Share in the Basket will be replaced (see “Extraordinary Event” below).

assistant: 倘計價代理全權決定任何上述調整並不適當，則將會取代籃子內的受影響股份（請參閱下文「特殊事件」）。
user: Please translate the following sentence from English to Chinese: Any shareholder that fails to comply with the Fund’s Information or documentation requests may be held liable for penalties imposed on the Fund and attributable to such shareholder’s failure to provide the Information to the Fund or subject to disclosure of the Information by the Fund to the LTA.

assistant: 若股東未能遵守本基金的資料或文件要求，可能須就本基金被徵收、與該股東未能向本基金提供資料相關或因本基金向盧森堡稅務機關提供資料而徵收的罰款負責。
user: Please translate the following sentence from English to Chinese: This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France.

assistant: 此報告須連同法國法例及法國適用之專業核數準則一併閱讀，以按此詮釋。
user: Please translate the following sentence from English to Chinese: Mr. Oppermann is a Fellow of the Association of Chartered Certified Accountants and holds a Masters of Business Administration from the Michael Smurfit Graduate Business School, University College Dublin.

assistant: Oppermann 先生爲英國特許會計師公會資深會員，持有都柏林大學學院斯莫菲特商學院工商管理碩士學位。
user: Please translate the following sentence from English to Chinese: Such circumstances include the passing of any law which renders it illegal to continue the Fund or, in the opinion of the Manager, impracticable or inadvisable to continue the Fund or where the aggregate net asset value of all units in issue of the Fund or in the Portfolio falls below US$10,000,000 or its equivalent in another currency or where the Manager (with the approval of the Trustee) considers termination of the Fund is in the best interest of unitholders.

assistant: 該等情況包括因通過任何法律而導致繼續營運基金即屬違法或經理人認爲繼續營運基金之乃不切實可行或不明智，或如基金或組合所有已發行單位之總資產淨值下降至低於10,000,000美元或其以另一種貨幣計價之等值金額，或如經理人（經信託管理人批准後）認爲終止基金乃符合單位持有人的最佳利益。
user: Please translate the following sentence from English to Chinese: and/or (3) transferable securities and money market instruments added to official listing on a stock exchange in a non-Member State of the EU, which is regulated, operated regularly and is recognised and open to the public;

assistant: 和╱或 (3) 在某非歐盟成員國內受監管、定期運作、獲認可和公開給公衆參與的證券交易所正式上市的可轉讓證券和貨幣市場工具；
user: Please translate the following sentence from English to Chinese: Each new Certificate to be issued pursuant to Conditions 2(a), (b) or (c) shall be available for delivery within three business days of receipt of a duly completed request for exchange or form of transfer or Exercise Notice (as defined in Condition 7(f)) or the surrender of the Certificate for exchange, together with satisfaction of any other requirements imposed by these Conditions.

assistant: 每份按照條件2(a)、(b)或(c)發出的新證書，須在收到已填妥的轉換要求或過戶表格或行使通知（定義見條件7(f)），或在交出證書作轉換及達到本條件中任何其他規定的三個營業日的後可予交付。
user: Please translate the following sentence from English to Chinese: US Dollar Corporate Bond Fund\n

assistant: 美元短期高收益債券基金\n
user: Please translate the following sentence from English to Chinese: The emphasis will be on selecting such stocks and, as a result, the portfolio will consist of listed securities that may not have a high degree of correlation with other more mainstream Mainland China stocks.

assistant: 重點將放在選擇這種股份，而結果投資組合含有的上市證券可能與其他較主流的中國內地股票沒有高度的相關性。
user: Please translate the following sentence from English to Chinese: (i) Any other present or future Public External Indebtedness of the Bank or any of its Subsidiaries becomes due and payable prior to its stated maturity by reason of any default, event of default or the like (howsoever described) in respect of the terms thereof, or (ii) any such Public External Indebtedness is not paid when due or, as the case may be, within any applicable grace period, provided that the aggregate amount of the relevant Public External Indebtedness in respect of which one or more of the events mentioned above in this paragraph (c) have occurred equals or exceeds US$25,000,000 or its equivalent;

assistant: (i) 本行或其任何附屬公司的任何其他現時或未來公開外部債務到期，且根據任何違約原因、有關其條款的違約事件或類似情況（無論如何描述）規定須於到期日之前付款，或(ii)於到期時或（視情況而定）在適用期間內並未支付任何該公開外部債務，惟本(c)段所提述有關公開外部債務的一宗或多宗事件的彌償的總金額乃等於或超逾25,000,000美元或其等值物；
user: Please translate the following sentence from English to Chinese: In addition, if an investor needs to make a payment to the Issuer under the terms and conditions of the Notes, it must also rely on its Distributor to ensure that such payment is credited, through the clearing systems, to the account of the Principal Paying Agent (who receives the payment on behalf of the Issuer).

assistant: 此外，投資者倘需根據票據之條款及條件向發行人作出付款，亦必須倚賴其分銷商以確保該筆款項透過結算系統撥入主要付款代理之賬戶（其代表發行人收款）。
user: Please translate the following sentence from English to Chinese: With respect to the SaveEasy Funds in particular, they are designed to provide for a prescribed shift in asset allocation during the duration of the SaveEasy Funds, normally following the Fidelity SaveEasy Funds Asset Rolldown Chart (please refer to Appendix II for further details); initially starting with a greater exposure to equities (achieved by investing in a number of the equities related Market Investment Funds) to a reduction in equities exposure and an increase in exposures to bonds and cash assets (achieved by reducing investments in the equities related Market Investment Funds and increasing investments in the bond related Market Investment Funds, the Money Market Funds and the Global Bond Currency Hedged Fund).

assistant: 就「儲蓄易」基金而言，目標是在「儲蓄易」基金的期限內，作出訂明的資產分配調整，一般根據富達「儲蓄易」基金資產調配圖表（詳情請看附錄II），由初期（透過投資於若干股票相關的市場投資基金）較爲集中投資於股票，以至其後逐步（透過減持股票相關的市場投資基金的投資，以及增持債券相關的市場投資基金、貨幣市場基金及環球債券貨幣基金的投資）調減股票比重，並增持債券及現金資產。
user: Please translate the following sentence from English to Chinese: These securities will primarily be issued or guaranteed by governments, government agencies or supranational bodies in Asia or issued by companies which are domiciled in, based in, or carry out the larger part of their business in, Asia.

assistant: 該等證券主要由亞洲的政府、政府機構或超國家組織所發行或擔保或在亞洲註冊、設於亞洲或在亞洲進行大部分商業活動的公司所發行。
user: Please translate the following sentence from English to Chinese: The Funds are exempt from UK tax on capital gains realised on the disposal of investments including interest paying securities and derivatives held within them.

assistant: 基金就出售投資（包括基金所持的派息證券及衍生工具）所變現的資本收益可獲豁免英國稅項。
user: Please translate the following sentence from English to Chinese: (A) if so specified in the applicable Pricing Supplement, an assignment by way of first fixed security of all of the Issuer’s rights, title and interest in, to and under the Agency Agreement in respect of the Notes (including, without limitation, the rights of the Issuer in respect of all funds and/or assets held from time to time by the Principal Paying Agent, the other Paying Agents, the Custodian and/or the Redemption Agent for payment of principal, premium (if any) or interest (if any) in respect of the Notes or otherwise in relation to the Notes);

assistant: (A) 倘適用定價補充文件有所列明，以第一固定抵押的形式轉移發行人於代理協議之中、對該協議以及在其項下有關票據的所有權利、所有權及權益（包括但不限於發行人就主要付款代理、其他付款代理、管託人及／或贖回代理爲支付有關票據或另行涉及票據的本金、溢價（如有）或利息（如有）而不時持有的所有資金及／或資產的權利）；
user: Please translate the following sentence from English to Chinese: and (ii) BlackRock as lending agent may have an incentive to allocate loans to clients that would provide more revenue to Blackrock.

assistant: 及(ii)BlackRock作爲借貸代理人可能有誘因向客戶分配貸款，以便爲BlackRock提供更多收益。
user: Please translate the following sentence from English to Chinese: The SFC does not take any responsibility as to the accuracy of the statements made or opinion expressed in the Prospectus and this document.

assistant: 證監會不就公開說明書及本文件所作出的陳述或表達的意見之準確性承擔任何責任。
user: Please translate the following sentence from English to Chinese: Investors may only receive the fixed coupon of 2.6% over the investment period.

assistant: 投資者於投資期內可能僅獲 2.6%的固定票息。
user: Please translate the following sentence from English to Chinese: Our operating units are responsible for assessing their operational risk and implementing our operational risk management policies and procedures.

assistant: 各職能部門負責評估本身的操作風險，並執行本行的操作風險管理政策和程序。
user: Please translate the following sentence from English to Chinese: Members should, however, bear in mind that the DIS has been designed as a long-term investment arrangement.

assistant: 然而，成員應緊記預設投資策略是以該策略作爲長線投資安排爲目的而所設計的。
user: Please translate the following sentence from English to Chinese: Maximum of 2% of the value of the NAV on the conversion price

assistant: 最高爲資產淨值的 2%（按轉換價計算）
user: Please translate the following sentence from English to Chinese: Investment Objective and Policy Harvest RMB Fixed Income Fund seeks to provide investors with long-term capital growth in RMB terms by investing primarily in a managed portfolio of debt securities and money market instruments denominated and settled in RMB issued or listed in the PRC, including but not limited to fixed rate or floating rate debt securities, convertible bonds, commercial papers and certificates of deposit.

assistant: 投資目標及政策 嘉實人民幣收益基金尋求透過主要投資於一個由在中國發行或上市的人民幣計價及結算的債務證券及貨幣市場工具（包括但不限於定息或浮息債務證券、可轉換債券、商業票據及存款證）組成的管理投資組合，爲投資者提供長期的人民幣資本增長。
user: Please translate the following sentence from English to Chinese: The capital invested may fluctuate up or down, and investors may not recover the entire value of the capital initially invested.

assistant: 已投資資本的價值可升可跌，投資者亦未必能取回初始投資資本的全部價值。
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in other transferable securities, money market instruments, cash and near cash, derivatives and forward transactions, deposits and units in collective investment schemes. Normally, the Sub-Fund’s maximum equity exposure will be limited to 75% of its assets.

assistant: 本子基金亦可投資於其他可轉讓證券、貨幣市場工具、現金及近似現金、衍生工具及遠期交易、存款及集體投資計劃。 在一般情況下，本子基金的股票投資最多佔其資產的75%。
user: Please translate the following sentence from English to Chinese: Failure to Deliver Settlement Price means, in respect of each nominal amount of the Notes equal to the Calculation Amount, the fair market value of the Affected Relevant Assets on the fifth Business Day prior to the date on which the Failure to Deliver Notice is given as provided above, less the proportionate cost to the Issuer and/or its Affiliates of unwinding or adjusting any underlying or related hedging arrangements in respect of the Notes, all as calculated by the Calculation Agent in its sole and absolute discretion.

assistant: 無法交付交收價指就相等於計算金額的票據各面額而言，於按上文規定發出無法交付通知當日前第五個營業日，受影響有關資產的公平市值，減發行人及或其聯屬公司就解除或調整票據的任何相關或有關對沖安排按比例所佔的成本。 所有款額均由計價代理按其唯一絕對酌情權計算。
user: Please translate the following sentence from English to Chinese: Therefore, quota limitations may restrict the sub-fund’s ability to invest in China A-Shares through Stock Connect on a timely basis, and the sub-funds may not be able to effectively pursue its investment strategies. Operational risk:

assistant: 因此，額度上限可能限制子基金透過股票市場交易互聯互通機制及時投資於中國 A 股的能力，子基金可能因而無法有效執行其投資策略。 操作風險：
user: Please translate the following sentence from English to Chinese: Prices are normally the latest available prices but are indicative only.

assistant: 該等價格一般爲最近期之價格，惟僅作參考而已。
user: Please translate the following sentence from English to Chinese: In this regard, the term “brokerage and research services” includes (i) advice as to the value of securities, the advisability of investing in, purchasing or selling securities, and the availability of securities or purchasers or sellers of securities, (ii) furnishing analyses and reports concerning issuers, industries, securities, economic factors and trends, portfolio strategy and the performance of accounts, and (iii) effecting securities transactions and performing functions incidental thereto (such as clearance and settlement) or required in connection therewith by applicable rules.

assistant: 就此而言，「經紀和研究服務」包括﹕(i)與證券價值、投資於、購買或出售證券是否明智以及證券、證券買家或賣家可獲得性有關的意見，(ii)就發行人、行業、證券、經濟因素和趨勢、投資組合策略和帳戶業績提供分析與報告，及(iii) 執行證券交易並履行與此相關的職責或適用規則規規定的相關職責（如清算和結算）。
user: Please translate the following sentence from English to Chinese: In addition to obtaining collateral, we attempt to mitigate our default risk on derivatives whenever possible by entering into transactions with provisions that enable us to terminate or reset the terms of our derivative contracts.

assistant: 除獲取抵押品外，我們儘可能訂立附有規定我們可終止其衍生工具合約或重訂其衍生工具合約的條款的交易，以減低其衍生工具的風險。
user: Please translate the following sentence from English to Chinese: In some cases, an error can go undetected for a long period of time.

assistant: 在某些情況下，錯誤可能長時間未被偵測。
user: Please translate the following sentence from English to Chinese: US DOLLAR HIGH YIELD BOND FUND The US Dollar High Yield Bond Fund’s investment objective is to provide an attractive rate of total return, measured in US Dollars.

assistant: 美元公司債券基金美元公司債券基金之投資目標乃提供以美元計算之可觀相對回報率。
user: Please translate the following sentence from English to Chinese: The relevant tax authorities may impose additional tax policies from time to time, which may have retrospective effect.

assistant: 有關稅務當局或會不時制定其他稅務政策，並可能具有追溯力。
user: Please translate the following sentence from English to Chinese: The swap contract is an agreement between two parties and therefore each party bears the other’s counterparty credit risk and collateral is arranged to mitigate this risk.

assistant: 掉期合約是由雙方訂立的協議，因此，各方須承擔另一方交易對手的信貸風險。
user: Please translate the following sentence from English to Chinese: The Issuer may either be a purchaser or a seller of caps, floors, collars and swaptions for the account of a Series of Notes.

assistant: 發行人可作爲一系列債券的上限、下限、「頸圈」上下限與掉期權的買方或賣方其中一方。
user: Please translate the following sentence from English to Chinese: market liquidity and cost to transact in various market conditions;

assistant: 在不同市況下的市場流動性及交易成本；
user: Please translate the following sentence from English to Chinese: The global credit pricing model is designed to identify the fair value for a debt securities given its basic characteristics under current market conditions;

assistant: 環球信貸定價模型旨在識別債務證券經考慮其於現有市況下的基本特徵後的公平價值；
user: Please translate the following sentence from English to Chinese: Prices of Shares in the Funds may fall as well as rise.

assistant: 基金的股份價格可升可跌。
user: Please translate the following sentence from English to Chinese: The value of your investment may fall as well as rise and you may get back less than you originally invested.

assistant: 投資價值可升可跌，而投資者收回的金額可能低於原本的投資額。
user: Please translate the following sentence from English to Chinese: The Sub-Fund has no restrictions as to the proportion of assets allocated to companies of any particular market capitalisation and may invest across a range of economic sectors and industries. Definitions “Business Day" means any day which is a bank business day in Ireland and also a day on which the Federal Reserve Bank of New York is open for business unless such day is a Saturday or Sunday, or such other days as the Manager may from time to time decide and notify in advance to Unitholders.

assistant: 釋義 「營業日」指於愛爾蘭的銀行營業日及同時爲紐約聯邦儲備銀行開放營業的日子（惟星期六或星期日除外），或基金經理可能不時決定及預先通知單位持有人的該其他日子。
user: Please translate the following sentence from English to Chinese: Offer Price The offer price for Shares of each Class is based on the Net Asset Value per Share of the relevant Class, adjusted by the pricing adjustment (as described in Section 2.9. "Anti-Dilution Mechanisms") if applicable, and includes a sales charge of up to 5.54% of the Net Asset Value per Share or, if applicable, of the adjusted Net Asset Value (the "Offer Price").

assistant: 發售價 各類別股份的發售價乃以經第 2.9 節「反攤薄機制」所述定價調整機制（如適用）進行調整後的相關類別每股資產淨值爲依據，幷包括最高達每股資產淨值或（如適用）經調整資產淨值 5.54% 的銷售費（「發售價」）。
user: Please translate the following sentence from English to Chinese: Day Count Fraction means, in respect of the calculation of an amount of interest for any Interest Period:

assistant: 每日應計分數指有關計算任何利息期的利息款額：
user: Please translate the following sentence from English to Chinese: The Incentive Fee will be based on the “Weighted Average Shares” in issue during the Observation Period (as defined below).

assistant: 獎勵費將根據觀察期（定義見下文）內已發行的「加權平均股份」計算。
user: Please translate the following sentence from English to Chinese: Any costs incurred in such payment of dividends, including but not limited to costs in connection with telegraphic transfer and currency exchange transactions as well as any risk associated with such payment, including but not limited to foreign exchange risk, will be borne by the relevant Shareholder.

assistant: 支付股息時所產生的任何費用（包括（但不限於）與電匯及匯兌交易有關的費用）以及與支付股息有關的任何風險（包括（但不限於）外匯匯兌風險）將由相關股東承擔。