billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The amount of the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate (i.e. the effective interest rate computed at initial recognition).

assistant: 減值虧損金額乃計量爲資產賬面值與按財務資產原定實際利率（即初次確認時計算的實際利率）折現的估計未來現金流現值（不包括尚未產生的未來信貸虧損）的差異。
user: Please translate the following sentence from English to Chinese: Partial Delivery Request Fee

assistant: 部分交付要求費用
user: Please translate the following sentence from English to Chinese: In addition, should there be any subsequent modifications of, or additions or new restrictions to the current compliance standards, it would impose an additional burden on us which may in turn adversely affect our business, financial condition and results of operations.

assistant: 此外，倘現行合規準則其後有任何修改、增添或新限制，我們可能須承受額外負擔，從而可能會對我們的業務、財務狀況及經營業績產生不利影響。
user: Please translate the following sentence from English to Chinese: If we decide to raise additional funds through the issuance of our Shares or other securities, the interests of our Shareholders may be substantially diluted.

assistant: 倘我們決定以發行股份或其他證券的方式來籌集額外資金，我們股東的利益將會被嚴重攤薄。
user: Please translate the following sentence from English to Chinese: We have introduced different theme tours to cater for different travel preferences of customers such as festival theme tours, excursion train tours, gourmet tours, cruise tours, cultural experience tours and world heritage tours.

assistant: 我們引進節日主題遊、鐵道之旅、美食之旅、郵輪旅遊、文化體驗遊及世界遺產遊等各類主題旅行團，迎合客戶不同的旅遊選擇。
user: Please translate the following sentence from English to Chinese: We make contributions to mandatory social security insurance and housing fund for our employees to provide for retirement, housing, medical, work-related injury, maternity and unemployment benefits.

assistant: 我們爲僱員作出強制性社會保險及住房公積金供款，提供退休、房屋、醫療、工傷、懷孕及失業的福利。
user: Please translate the following sentence from English to Chinese: RF coaxial cable series RMB’000

assistant: 射頻同軸電纜系列人民幣千元
user: Please translate the following sentence from English to Chinese: Macau complementary tax .

assistant: 澳門補充稅.
user: Please translate the following sentence from English to Chinese: As a result of our increased production capacity, we expect to increase the total coal consumption but lower the coal consumption per tonne of thenardite produced.

assistant: 隨著本公司的產能增加，預期煤炭消耗總量亦會增加，惟所生產每噸芒硝的煤炭消耗量則會減少。
user: Please translate the following sentence from English to Chinese: PRINCIPAL COMPONENTS OF THE STATEMENT OF COMPREHENSIVE INCOME

assistant: 全面收益表的主要元素
user: Please translate the following sentence from English to Chinese: FINANCIAL INFORMATION PRC business Securities and futures brokerage Segment revenue and other income from our securities and futures brokerage business mainly includes commission and fee income on securities and futures brokerage and interest income from margin financing and securities lending.

assistant: 財務信息 中國境內業務 證券及期貨經紀 我們證券及期貨經紀業務的分部收入及其他收益主要包括證券及期貨經紀業務佣金及手續費收入、孖展融資和證券借貸利息收入。
user: Please translate the following sentence from English to Chinese: (ii) If you apply using a YELLOW Application Form If you apply for 1,000,000 Public Offer Shares or more, please follow the same instructions as described above.

assistant: (ii) 如　閣下使用黃色申請表格提出申請如　閣下申請認購 1,000,000 股或以上公開發售股份，請按上述之相同指示行事。
user: Please translate the following sentence from English to Chinese: it may not be possible for Hong Kong investors to effect service of process within Hong Kong upon our Company or our Directors and officers located outside Hong Kong or to enforce, in the Hong Kong courts or outside Hong Kong, judgments obtained against them in the Hong Kong courts or in courts outside Hong Kong, including judgments predicated upon the civil liability provisions of Hong Kong securities laws.

assistant: 香港投資者可能無法在香港境內送達法律程序文件予位於香港境外的本公司或其董事及高級職員，或在香港法院或香港境外強制執行在香港法院或香港境外法院針對彼等取得的判決，包括根據香港證券法例的民事責任條文作出的判決。
user: Please translate the following sentence from English to Chinese: OVERVIEW OF U.S. AND PRC MACRO ECONOMY Overview of U.S. Macro Economy As the largest economy entity in the world, U.S. has experienced a steady growth in its economy over the past few years.

assistant: 美國及中國宏觀經濟概覽 美國宏觀經濟概覽 作爲世界第一大經濟體，美國於過去數年經濟增長穩定。
user: Please translate the following sentence from English to Chinese: This may result in significant losses for the ETF in the event of the insolvency or default of a swap counterparty.

assistant: 如掉期對手方出現無力償債或違責的情況，這可能導致 ETF 出現鉅額虧損。
user: Please translate the following sentence from English to Chinese: We target potential customers and track various opportunities through an opportunity plan, which tracks and assesses potential customer program bookings that we intend to secure.

assistant: 我們透過機會計劃，對準潛在客戶及追蹤不同機遇，該機遇計劃追蹤及評估我們擬獲得的潛在客戶訂單情況。
user: Please translate the following sentence from English to Chinese: Only a Participating Dealer can create and redeem Units directly with the Index Fund.

assistant: 只有參與證券商可直接與指數基金增設及贖回基金單位。
user: Please translate the following sentence from English to Chinese: Therefore when there is a decline in the Index, the ETF will also decrease in value.

assistant: 因此，在指數下降 時，ETF 的價值亦會下跌。
user: Please translate the following sentence from English to Chinese: Subject to the then market condition, we estimate that our total capital expenditure will increase for the coming years as we intend to acquire new office premises after the Listing.

assistant: 根據當時市況，由於本集團擬於上市後購置新辦公室物業，本集團估計資本開支總額於未來數年將會增加。
user: Please translate the following sentence from English to Chinese: REPRESENTATIVE SAMPLING INVESTMENT STRATEGY

assistant: 具代表性抽樣投資策略
user: Please translate the following sentence from English to Chinese: However, for indicative purpose, the depreciated replacement cost of these two buildings as at the date of valuation is RMB120,000 (equivalent to approximately HK$150,000) by assuming the relevant title documents were obtained and the buildings are freely transferrable in the market.

assistant: 然而，爲供說明用途，假設此兩幢房屋獲得相關業權文件及可於市場上自由轉讓，其折舊重置成本於估值日期爲人民幣120,000元（相當於約150,000港元）。
user: Please translate the following sentence from English to Chinese: CRITICAL ACCOUNTING POLICIES, JUDGMENTS AND ESTIMATES We have identified certain accounting policies that are significant to the preparation of our financial statements.

assistant: 重大會計政策、判斷及估計 我們已確認若干對編制我們的財務報表而言屬重大的會計政策。
user: Please translate the following sentence from English to Chinese: 5. A trading fee of 0.005% of the trading price of the Units, payable by the buyer and the seller.

assistant: 5. 買賣雙方應支付單位成交價 0.005% 的交易費用。
user: Please translate the following sentence from English to Chinese: Under PRC laws and regulations, QFIIs are specifically exempt from PRC business tax on gains arising from trading in A shares.

assistant: 根據中國法律及規定，QFII特別獲豁免於繳納對買賣A股所得收益課徵的中國營業
user: Please translate the following sentence from English to Chinese: As at 30 September 2011, we sold our products through an extensive sales network comprising self-operated retail points and retail points operated by third-party retailers located in 244 cities across 31 provinces, autonomous regions and municipalities in China.

assistant: 於二零一一年九月三十日，我們透過由遍佈中國31個省、自治區及直轄市的244座城市的自營零售點及第三方零售商經營的零售點組成的龐大銷售網絡銷售產品。
user: Please translate the following sentence from English to Chinese: Amendments to HKAS 27 Equity Method in Separate Financial Statements The amendments allow an entity to account for investments in subsidiaries, joint ventures and associates in its separate financial statements:

assistant: 香港會計準則第27號獨立財務報表的權益法之修訂本 該等修改允許實體按以下方式將於附屬公司、合營企業及聯營公司之投資在其獨立財務報表入賬：
user: Please translate the following sentence from English to Chinese: (ii) Impairment of other assets Internal and external sources of information are reviewed at each end of the Relevant Period to identify indications that the following assets may be impaired or an impairment loss previously recognised no longer exists or may have decreased:

assistant: (ii) 其他資產減值 貴集團會在各有關期間末審閱內部及外界資料來源，以識別是否有跡象顯示下列資產可能出現減值或過往確認的減值虧損已不再存在或可能已減少：
user: Please translate the following sentence from English to Chinese: Mr. KM Luk has more than 50 years of experience in the E&M engineering industry, with a focus on the development of automatic fare collection and railway transportation control systems.

assistant: 陸鑑明先生於機電工程行業擁有逾 50 年的經驗，專注於開發自動收費系統及鐵路交通監控系統。
user: Please translate the following sentence from English to Chinese: We are highly leveraged, which may materially and adversely affect our financial condition and results of operations as well as our ability to expand our business.

assistant: 我們的槓桿水平較高，或對我們的財務狀況及經營業績以及我們拓展業務的能力造成重大及不利影響。
user: Please translate the following sentence from English to Chinese: Although PRC tax is not currently enforced on capital gains realised by QFIIs on the sale of A Shares, there is a risk the PRC tax authorities may seek to collect tax on capital gains without giving any prior warning, and possibly, on a retrospective basis.

assistant: 雖然中國現時並未對QFII出售A股所得資本收益徵稅，但中國稅務機關有可能在不給予事先警告的情況下，並可能以追溯方式徵收資本收益稅。
user: Please translate the following sentence from English to Chinese: Favorable Regulatory Environment

assistant: 利好監管環境
user: Please translate the following sentence from English to Chinese: Approximately HK$14.9 million, representing approximately 44.1% of the estimated net proceeds, for strengthening R&D capabilities by establishing a research and development centre and sales office in Suzhou, the PRC, of which approximately HK$3.7 million will be used as capital expenditure on decoration costs, rental deposit, equipment, software acquisition costs and Mask Sets, approximately HK$5.1 million will be spent on payroll for R&D personnel and approximately HK$6.1 million will be used as other recurrent expenditure of the new Suzhou research and development centre and sales office;

assistant: 約 14,900,000 港元，佔估計所得款項淨額約 44.1 % ，將用作在中國蘇州建立研究及開發中心及銷售辦事處，以提高研發能力，當中約 3,700,000 港元將用作裝修費用、租金按金、設備、軟件收購成本及光罩組的資本開支，約 5,100,000 港元將用作研發人員的薪金及約 6,100,000 港元將用作蘇州新研究及開發中心及銷售辦事處的其他經常性開支；
user: Please translate the following sentence from English to Chinese: Our standard pricing policy generally applies across all of our POS to maintain the brand positioning of our Tian Wang and Balco brands and avoid price competition among our POS.

assistant: 我們的標準定價政策通常適用於我們所有的銷售點，以維持我們天王及拜戈品牌的品牌定位並避免在銷售點之間的價格競爭。
user: Please translate the following sentence from English to Chinese: Company name

assistant: 公司名稱
user: Please translate the following sentence from English to Chinese: Investors should consult their financial advisers if they have any questions concerning the TSF. More information with regard to the TSF is available on HKEx’s website http://www.hkex.com.hk/eng/market/sec_tradinfra/TSF/TSF.htm. Are there any Special RMB Payment or Account Procedures?

assistant: 投資者如對人證通有任何疑問，應諮詢其財務顧問。 有關人證通的更多資料，可瀏覽港交所網站http://www.hkex.com.hk/chi/market/sec_tradinfra/tsf/tsf_c.htm。 是否有任何特別的人民幣付款或賬戶程序？
user: Please translate the following sentence from English to Chinese: In this position, he assisted the Jinchuan’s head office to provide solutions to various technical difficulties encountered at various production facilities.

assistant: 任職期間，彼協助金川總部就多座生產設施遇到的各種技術問題提供解決方案。
user: Please translate the following sentence from English to Chinese: Mr. Liang is one of our Controlling Shareholders.

assistant: 梁先生爲我們其中一名控股股東。
user: Please translate the following sentence from English to Chinese: (4) The unaudited pro forma adjusted consolidated net tangible assets of the Group attributable to owners of the Company does not take account of any trading or other transactions subsequent to 31 December 2016.

assistant: (4) 本公司擁有人應占本集團未經審覈備考經調整綜合有形資產淨值並無計入於二零一六年十二月三十一日後的任何貿易或其他交易。
user: Please translate the following sentence from English to Chinese: (b) If the allotment of Hong Kong Public Offer Shares is void:

assistant: (b) 如香港公開發售股份的配發無效：
user: Please translate the following sentence from English to Chinese: 3. This one share in QJY Publishing is held by Dr. Leung, spouse of Dr. Wong.

assistant: 3. 勤＋緣出版之一股股份由黃博士之配偶梁博士持有。
user: Please translate the following sentence from English to Chinese: The creation and redemption of Units may only be effected through Participating Dealers.

assistant: 單位的增設及贖回僅可透過參與交易商進行。
user: Please translate the following sentence from English to Chinese: Corporate advisory services Corporate resumption services During the Track Record Period, a significant portion of the Group’s corporate advisory activities has been in relation to the Corporate Resumption, that is, advisory services in respect of the resumption of trading in the shares of companies listed on the Stock Exchange.

assistant: 公司復牌服務 於往績記錄期間，本集團的大部份企業顧問業務與公司復牌有關，即就恢復上市公司的股份在聯交所買賣提供顧問服務。
user: Please translate the following sentence from English to Chinese: the borrowing is in the form of a back-to-back loan for the purchase of foreign currency;

assistant: 借貸是爲購入外幣而以背對背貸款形式進行；
user: Please translate the following sentence from English to Chinese: Labor costs comprised mainly of wages and employee benefits for the employees working at our production facilities.

assistant: 勞動力成本主要包括本公司生產設施的員工工資及員工褔利。
user: Please translate the following sentence from English to Chinese: * For identification purposes only

assistant: * 僅供識別
user: Please translate the following sentence from English to Chinese: Its articles of incorporation have been amended by extraordinary shareholders’ meetings held on 1 December 2004, on 9 June 2006, on 2 October 2007, on 2 April 2008, on 19 December 2008 and on 26 February 2010, respectively.

assistant: 其公司章程已由分別在2004年12月1日、2006年6月9日、2007年10月2日、2008年4月2日、2008年12月19日及 2010年2月26日舉行的特別股東大會修訂。
user: Please translate the following sentence from English to Chinese: In accordance with the Ordinance, the Company and the Hong Kong Branch Share Registrar have the right to charge a reasonable fee for the processing of any data access request.

assistant: 根據《條例》規定，本公司及香港股份過戶登記分處有權就處理任何查閱資料的要求收取合理費用。
user: Please translate the following sentence from English to Chinese: Redemption Size Shareholders may ask for the redemption of all or part of their Shares of any Class.

assistant: 贖回規模 股東可要求贖回其任何類別的全部或部分股份。
user: Please translate the following sentence from English to Chinese: (iii) a number of prefabricated construction projects of approximately RMB122.4 million;

assistant: (iii)多個預製構件建築項目（金額約人民幣122,400,000元）；
user: Please translate the following sentence from English to Chinese: We require that our store managers follow up on any inventory discrepancies discovered during each inventory count and report such results to the relevant operating subsidiaries.

assistant: 我們要求店舖經理跟進各存貨清點發現的存貨差異，並向相關營運附屬公司報告。
user: Please translate the following sentence from English to Chinese: Below are the major tax jurisdictions that the Group operates during the Relevant Periods:

assistant: 以下爲有關期間貴集團經營所在的主要稅項司法權區：
user: Please translate the following sentence from English to Chinese: QFII Investment Quota:

assistant: QFII 投資配額：
user: Please translate the following sentence from English to Chinese: The Service Agent performs, through HKSCC, certain of its services in connection with the creation and redemption of Units in the A50 China ETF by Participating Dealers. Auditor The Manager has appointed PricewaterhouseCoopers to act as the auditor of the Trust and each of the Index Funds (“Auditor”).

assistant: 服務代理透過香港結算提供有關參與證券商增設及贖回 A50 中國 ETF 基金單位之若干服務。 核數師 管理人已委任羅兵鹹永道會計師事務所爲信託基金及各指數基金之核數師（「核數師」）。
user: Please translate the following sentence from English to Chinese: For example, in relation to monetary policy, the US Federal Reserve can influence interest rates by expanding or contracting the monetary base, which consists of currency in circulation and banks' reserves on deposit at the US Federal Reserve, through open market operations.

assistant: 舉例來說，就貨幣政策而言，美國聯邦儲備可透過公開市場活動擴大或收縮銀根，這包括貨幣流通量及銀行在美國聯邦儲備的存款儲備金，從而影響利率。
user: Please translate the following sentence from English to Chinese: Conversion option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company’s own equity instruments is classified as an equity instrument.

assistant: 以固定金額的現金或另一項金融資產交換固定數額的本公司本身股本工具的方式結算的換股權分類爲股本工具。
user: Please translate the following sentence from English to Chinese: 2,600,000,000 Shares in issue as at the date of this prospectus 1,610,000,000 Shares to be issued in the Global Offering 4,210,000,000 Total

assistant: 2,600,000,000股 1,610,000,000股 於本招股章程刊發日期　已發行的股份於全球發售中將予發行的股份 4,210,000,000股總計
user: Please translate the following sentence from English to Chinese: The gearing ratios as at the end of each of the Relevant Periods were as follows:

assistant: 於各有關期末的資本負債比率如下：
user: Please translate the following sentence from English to Chinese:  Investments in Malaysia may be less liquid and experience greater volatility than investments in more developed markets due to generally lower trading volumes and smaller market capitalisations of companies in Malaysia.

assistant: 馬來西亞公司一般成交量較低，市值亦較小，因此與發展較成熟市場的投資相比， 馬來西亞的投資或會出現流動性不足而且波動較大的情況。
user: Please translate the following sentence from English to Chinese: You can collect a yellow Application Form and a Prospectus during normal business hours from 9:00 a.m. on Friday, December 2, 2011 until 12:00 noon on Wednesday, December 7, 2011, from the Depository Counter of HKSCC at 2nd Floor, Infinitus Plaza, 199 Des Voeux Road Central, Hong Kong.

assistant: 閣下可於2011年12月2日（星期五）上午9時正至2011年12月7日（星期三）中午12時正的正常營業時間內從位於香港德輔道中199號無限極廣場2樓的香港結算存管處索取黃色申請表格和招股章程。
user: Please translate the following sentence from English to Chinese: An effective feed mix and a high level of farm management can help to increase the milk yield and then reduce the feed costs per kilogram of raw milk produced.

assistant: 有效的飼養組合及高水平的農場管理可有助提升產奶量，繼而減少所生產每公斤原料奶的飼養成本。
user: Please translate the following sentence from English to Chinese: In order to achieve the Investment Objective, the ETF will attempt to replicate the Index by directly investing in a portfolio of transferrable securities that may comprise all (or, on an exceptional basis, a substantial number of) the constituents, of the Index broadly in proportion to the respective weightings of the constituents of the Index, or other eligible assets.

assistant: 爲達到投資目標，ETF 將透過直接投資於可轉讓證券的投資組合以嘗試複製指數，而投資組合可由指數的全部(或在非常情況下，大部分)成分股(大致上按照成分股各自的比重)或其他合資格資產所組成。
user: Please translate the following sentence from English to Chinese: For a security that is subject to a Foreign Ownership Limit (FOL) to be eligible for inclusion in a market investable equity universe, the proportion of shares still available to foreign investors relative to the maximum allowed (referred to as “foreign room”) must be at least 15 percent.

assistant: 受外資擁有權限制的證券如要納入市場可投資股票範圍，其仍可供境外投資者投資的股份相對於最高容限(稱爲「外資空間」)的比例必須至少爲 15%。
user: Please translate the following sentence from English to Chinese: Under the PRC banking practices, transfers of funds between personal bank accounts is easier without involving unnecessary documents and procedures.

assistant: 根據中國銀行慣例，從個人銀行賬戶轉撥資金較容易涉及不必要文件及程序。
user: Please translate the following sentence from English to Chinese: In addition, the prospective swap counterparty (or its credit support provider, where relevant) should be of good financial standing and should have, as a bare minimum, a long term investment grade rating from a credit rating agency and which comply with Article 3 of the SFTR Regulation.

assistant: 此外，準掉期對手方(或其信貸支持提供者(如相關) )應具有良好的財政實力，最起碼須獲信貸評級機構長期投資級別的評級，而且符合SFTR規例第三條規定。
user: Please translate the following sentence from English to Chinese: The following table sets forth our cost of sales for the periods indicated:

assistant: 下表載列我們於所示期間的銷售成本：
user: Please translate the following sentence from English to Chinese: Certain facts and statistics in this prospectus have been derived from various official government and other publications generally believed to be reliable.

assistant: 本招股章程所載若干事實及統計數據來自公認可靠的各種政府官方刊物及其他刊物。
user: Please translate the following sentence from English to Chinese: Squire Patton Boggs, our legal advisers as to Hong Kong corporate and securities law, has advised our Directors that the non-compliance incidents are time-barred under the Predecessor Companies Ordinance.

assistant: 我們有關香港公司及證券法例的法律顧問翰宇國際律師事務所已告知董事，根據前身公司條例該不合規事件已喪失時效。
user: Please translate the following sentence from English to Chinese: However in practice the Company and/or Investment Manager will require that the Swap Counterparty proceed to a restrike of existing swap transactions where the Indirect Replication Fund’s net counterparty risk exposure to the Swap Counterparty exceeds 0% at the end of a trading day.

assistant: 但實際上，若間接複製基金對掉期對手方的對手方風險淨額於某一交易日終結時超過間接複製基金資產淨值的 0%，本公司及/或投資經理會要求掉期對手方重新敲定現有的掉期交易。
user: Please translate the following sentence from English to Chinese: – Products are delivered to our customers by external transportation companies or our logistics team

assistant: –產品由外部運輸公司或本集團物流團隊付運至客戶
user: Please translate the following sentence from English to Chinese: Dividend policy:

assistant: 股息政策：
user: Please translate the following sentence from English to Chinese: The Hong Kong Shares are bought and sold by investors in the secondary market in the same way as the ordinary shares of a listed trading company. Certain Shares of the Sub-Fund are listed on the Luxembourg Stock Exchange. Application may be made in the future for a listing of other shares of the Sub-Fund on other stock exchanges.

assistant: 投資者在二手市場購買和出售香港股份，一如上市公司的普通股一樣。 附屬基金的某些股份在盧森堡證券交易所上市，將來可能會申請將附屬基金其他股份在其他證券交易所上市。
user: Please translate the following sentence from English to Chinese: If a recognised clearing house (or its nominee(s)) is a member of the Company it may authorise such person or persons as it thinks fit to act as its representative(s) at any meeting of the Company or at any meeting of any class of members of the Company provided that, if more than one person is so authorised, the authorisation shall specify the number and class of shares in respect of which each such person is so authorised.

assistant: 倘本公司股東爲認可結算所（或其代理人），則可授權其認爲合適的一位或多位人士於本公司任何大會或任何類別股東大會擔任代表，惟倘就此授權超過一位人士，則有關授權須指明獲授權人士所代表股份的數目及類別。
user: Please translate the following sentence from English to Chinese: The net proceeds of any such sale shall belong to the Company and upon receipt by the Company of such net proceeds, it shall become indebted to the former member of the Company for an amount equal to such net proceeds.

assistant: 出售任何該等股份所得款項淨額將歸本公司所有，而本公司收到該筆款項淨額後，即欠該前股東一筆相同數額之欠款。
user: Please translate the following sentence from English to Chinese: 4. 27 February 2009

assistant: 4. 2009年 2月27日
user: Please translate the following sentence from English to Chinese: Further, we have delegated a team responsible for determination of credit limits, credit approvals and other monitoring procedures including examination of our trade receivables at the end of each month.

assistant: 已委派負責釐定信貸限制、信貸批准及其他監控流程的團隊，包括覈實我們每個月底的貿易應收款項。
user: Please translate the following sentence from English to Chinese: For deposits with banks and financial institutions (including restricted cash and cash and cash equivalents), the Group has limited its credit exposure by restricting their selection of banks and financial institutions on reputable local joint-stock commercial banks or state-owned banks.

assistant: 對於銀行和金融機構（包括受限制現金及現金等價物）的存款，　貴集團通過將選擇銀行和金融機構的範圍限制於有良好聲譽的地方股份制商業銀行或國有銀行來限定其信用風險。
user: Please translate the following sentence from English to Chinese: The 30% withholding may also apply to payments otherwise attributable to United States source income (also known as “foreign passthru payments”) from 1 January 2019 at the earliest and is subject to further regulations.

assistant: 在有待發出進一步的規例後，30%的預扣稅可能亦會適用於最早從2019年1月1日起可歸屬於來自美國境外收入的付款(亦稱爲「海外轉付款」)。
user: Please translate the following sentence from English to Chinese: Interest income is recognized on an effective interest basis for debt instruments other than those financial assets classified as fair value through profit or loss, of which interest income is included in net gains or losses.

assistant: 債務工具的利息收入以實際利率爲基礎確認，除非是以公允價值計量且其變動計入損益的金融資產，其利息收入則計爲淨收益或損失。