billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Board has delegated the responsibility for ongoing general market risk management to the Asset and Liability Committee (“ALCO”).

assistant: 董事會已將持續一般市場風險管理之責任授予資產負債委員會。
user: Please translate the following sentence from English to Chinese: All charges or expenses including any taxes and duties that are incurred upon the payment of any cash settlement amount (namely the Early Termination Amount, the Nominal Amount or the Cash Equivalent of the Physical Settlement Amount (as the case may be)) to you.

assistant: 向　閣下支付任何現金結算款額（即提早終止款額、面值或實物結算額現金等值（視乎情況而定））時產生的所有收費或費用，包括任何稅項及徵稅。
user: Please translate the following sentence from English to Chinese: Distributor Pursuant to the Distribution Agreement, AllianceBernstein Investments, a unit of the Management Company acts as the Distributor for the Shares on a best efforts basis.

assistant: 分銷商根據分銷協議， AllianceBernstein Investments（管理公司旗下的一個單位）會盡最大努力以股份分銷商的身份行事。
user: Please translate the following sentence from English to Chinese: Impairment losses are accounted for in accordance with the accounting policy as set out in Note 1(f)(vi).

assistant: 減值損失按附註 1(f)(vi)所載會計政策計算。
user: Please translate the following sentence from English to Chinese: As at the date of this Prospectus, the Investment Manager typically accepts receipt of the following collateral types and applies the following haircuts in relation thereto:

assistant: 至本發售章程日期爲止，投資經理一般會接受接收下列抵押品種類及應用於下列與其有關的扣減：
user: Please translate the following sentence from English to Chinese: In addition to the sales charges described above, a Distribution Agent may charge customer service fees, redemption fees and/or exchange fees in connection with subscribed Shares.

assistant: 除了上述銷售費外，分銷代理人可就所認購股份收取客戶服務費、贖回費及／或轉換費。
user: Please translate the following sentence from English to Chinese: The Company’s Board of Directors will retain the discretion in relation to the circumstances under which to make such an Adjustment.

assistant: 本公司董事會將保留酌情權以決定須作出該項調整的情況。
user: Please translate the following sentence from English to Chinese: The Allowance is £500 for higher rate taxpayers and nil for additional rate taxpayers. Total interest received in excess of the Allowance in a tax year is subject to tax at the rates applying to interest (currently 20%, 40% and 45%).

assistant: 較高稅率納稅人的免稅額爲 500 英鎊，而繳付額外稅率的納稅人則不享有該免稅額。 在課稅年度收到超出該免稅額的總利息須按適用於利息的稅率繳稅（現時爲 20%、40% 及 45%）。
user: Please translate the following sentence from English to Chinese: The Fund may, through the use of financial derivative instruments, hold covered short positions provided that the long positions held by the Fund are sufficiently liquid to cover, at any time, its obligations resulting from its short positions.

assistant: 本基金可透過使用金融衍生工具，持有有擔保沽倉，但本基金已持有的長倉必須是在任何時間都有足夠流動性以填補因其沽倉所引致的責任。
user: Please translate the following sentence from English to Chinese: Investment risk The investment portfolio of each of the compartments may fall in value and shareholders’ investment in the compartments may suffer losses.

assistant: 投資風險 各成分基金投資組合的價值可能會下跌，故股東於成分基金的投資可能會蒙受虧損。
user: Please translate the following sentence from English to Chinese: All capitalised terms in this Addendum shall have the same meaning as in the Consolidated Explanatory Memoranda unless otherwise stated.

assistant: 除非另有指明，否則本補充文件內使用的術語應與綜合基金說明書所載者具有相同的涵義。
user: Please translate the following sentence from English to Chinese: Ongoing assessments of macroeconomic and market factors augment the stock-picking discipline.

assistant: 對宏觀經濟及市場因素的持續評估加強選股紀律。
user: Please translate the following sentence from English to Chinese: Dividend income from subsidiaries is recognised in the income statement when the right to receive payment is established.

assistant: 當本銀行具有權利收取附屬公司的派息時，將於收益表內確認。
user: Please translate the following sentence from English to Chinese: Profit and loss account for the year ended 31 January 2007 (expressed in EUR)

assistant: 於截至二零零七年一月三十一日之損益賬（以歐元記）
user: Please translate the following sentence from English to Chinese: To the extent the Unit Trust. however suffers US withholding tax on its investments as a result of FATCA, or is not in a position to comply with any requirement of FATCA, the Administrator acting on behalf of the Unit Trust may take any action in relation to a Unitholder's investment in the Unit Trust to redress such non-compliance and/or to ensure that such withholding is economically borne by the relevant Unitholder whose failure to provide the necessary information or to become a participating foreign financial institution or other action or inaction gave rise to the withholding or non-compliance, including compulsory redemption of some or all of such Unitholder’s holding of Units.

assistant: 然而，倘單位信託基金因 FATCA 須就其投資繳納美國預扣稅，或未能遵守 FATCA 的任何規定，代表單位信託基金行事的行政管理人可就單位持有人於單位信託基金的投資採取任何行動，以糾正該不合規及╱或確保該預扣由相關單位持有人（其未能提供所需資料或未能成爲參與海外財務機構或因其他作爲或不作爲導致預扣或不合規）經濟上承擔，有關行動包括強制贖回該單位持有人持有的部份或全部單位。
user: Please translate the following sentence from English to Chinese: Portfolio-based provisions are collective provisions booked:

assistant: 基於投資組合之撥備乃屬集合撥備，就以下項目入賬：
user: Please translate the following sentence from English to Chinese: Investment Policy The Fund invests at least two-thirds of its assets in a diversified portfolio of equity and equity-related securities of companies in emerging market countries.

assistant: 投資政策 本基金將最少三分之二的資產投資於全球各地公司的股本和股本相關證券組成的一個多元化投資組合。
user: Please translate the following sentence from English to Chinese: The Fund is therefore considered to be a deemed compliant Financial Institution under the US regulations.

assistant: 因此，本基金可被視作一家符合美國法規的視同合規金融機構。
user: Please translate the following sentence from English to Chinese: In addition, the Investment Manager or Sub-Investment Manager may also terminate the Sub-Investment Management Agreement by notice in writing to the other party in the event that a Force Majeure Event as defined in clause 12 of the Sub-Investment Management Agreement continues for longer than 14 days, or otherwise in accordance with the terms of the Sub-Investment Management Agreement.

assistant: 此外，倘若副投資管理協議第12條所定義的不可抗力事件發生持續超過14日，或根據副投資管管理協議的條款另有規定，投資經理或副投資經理任何一方亦可向另一方發出書面通知終止此副投資管理協議。
user: Please translate the following sentence from English to Chinese: and (ii) certain entities controlled by individuals who are tax residents in such other jurisdiction.

assistant: 及 (ii) 由屬其他司法管轄區的稅務居民的個人控制的若干實體。
user: Please translate the following sentence from English to Chinese: As long as the Operator is the holder of the Global Notes, the Operator will be considered the absolute owner of such Global Notes for all purposes.

assistant: 只要經營者爲總額票據持㈲㆟，就㆒切目的而言，經營者將被視作該等總額票據的絕對擁㈲㆟。
user: Please translate the following sentence from English to Chinese: Such securities are also subject to greater risk of loss of principal and interest than higher rated fixed-income securities.

assistant: 與評級較高的定息證券相比，該等證券亦須承受較大的本金和利息損失的風險。
user: Please translate the following sentence from English to Chinese: The maturity date is three business days after the final fixing date and it will be specified in the relevant term sheet.

assistant: 到期日爲最終定價日後三個營業日，將於有關條款表內列明。
user: Please translate the following sentence from English to Chinese: To the extent that a Fund transacts in the CIBM, the Fund may also be exposed to risks associated with settlement procedures and default of counterparties.

assistant: 如本基金於中國銀行間債券市場交易，則本基金亦可能面對有關結算程序及交易對手方違約的風險。
user: Please translate the following sentence from English to Chinese: The Fund is therefore subject to the operational risk that the clearing broker does not correctly report such positions and margin to the CCP.

assistant: 因此，基金面對清算經紀未能正確地向 CCP 彙報該等持倉和保證金的操作風險。
user: Please translate the following sentence from English to Chinese: [DATE]

assistant: [日期]
user: Please translate the following sentence from English to Chinese: These are shown in the table below.

assistant: 詳情載於下表。
user: Please translate the following sentence from English to Chinese: On a poll every Shareholder present in person or by representative or proxy shall have one vote for every Share for which he is registered as the holder.

assistant: 於按股份數目投票表決時，親身出席或透過代表或受委代表出席的每名股東可就其登記爲持有人的每股股份各投一票。
user: Please translate the following sentence from English to Chinese: Although the basic elements of many mortgagebacked securities are similar, individual transactions can differ markedly in both structure and execution. Important determinants of the risk associated with issuing or holding the securities include the process by which principal and interest payments are allocated and distributed to investors, how credit loss affects the issuing vehicle and the return to investors in such mortgage-backed security, under what terms (including maturity of the mortgage-backed security) any remaining balance in the accounts may revert to the issuing entity and the extent to which the entity that is the actual source of the collateral assets is obligated to provide support to the issuing vehicle or to the investors in such mortgage-backed security.

assistant: 儘管許多按揭證券之基本元素均相若，但個別交易在結構及執行上可顯著不同。 與發行或持有證券相關之風險之重要決定因素包括投資者獲分配及派發本金及利息還款之過程、信貸損失如何影響該按揭證券之發行人及投資者回報、帳戶之任何結餘可根據甚麼條款（包括按揭證券的到期期限）轉撥至發行實體及抵押品資產之實際來源實體須向該按揭證券之發行人或投資者提供支援之程度。
user: Please translate the following sentence from English to Chinese: Investors should be aware of these regulations and the potential risk of a payment default by ChinaClear before investing in the sub-fund and its participation in northbound trading.

assistant: 香港結算應根據滬港通及深港通主管機關的規例按比例向合資格參與者分配可收回的滬港通及深港通證券及／或基金。
user: Please translate the following sentence from English to Chinese: Stock A Performance

assistant: 股票A表現
user: Please translate the following sentence from English to Chinese: Only registered Shareholders may submit conversion orders directly to the Company.

assistant: 僅登記股東可向本公司直接遞交轉換指示。
user: Please translate the following sentence from English to Chinese: Shareholders and prospective investors should consult their own tax advisers regarding the potential tax consequences/implications of FATCA in respect of an investment in the Company.

assistant: 股東和準投資者應就投資於本公司產生的潛在FATCA徵稅後果╱影響，諮詢本身的稅務顧問。
user: Please translate the following sentence from English to Chinese: You have no right to claim interest or any compensation from us in respect of such delay in payments to you.

assistant: 閣下無權就該等向閣下支付的延遲向本公司追索利益或任何賠償。
user: Please translate the following sentence from English to Chinese: ✤ are looking for an opportunity to earn periodic potential distribution amounts during the term of our Basket UBS-ELIs;

assistant: ✤尋求機會在本行的籃子 UBS-ELI 的存續期內賺取定期潛在派息款額；
user: Please translate the following sentence from English to Chinese: However the Total Return strategy does not imply there is any protection of capital or guarantee of a positive return over time.

assistant: 然而，總回報策略不表示對資本有任何保護或保證最終會有正回報。
user: Please translate the following sentence from English to Chinese: The “Equity Index Performance”, which is a measure of the performance of the Index compared to its Closing Level as the Trade Date, shall be determined as follows (calculated to 0.0001%, 0.00005%, being rounded upwards):

assistant: 「股票指數表現」，即衡量指數相對於其於交易日的收市水平的表現，將按以下公式釐定（計至 0.0001%，即 0.00005%將四捨五入至上一個小數點）：
user: Please translate the following sentence from English to Chinese: There are a further 6,408,950 (2003: 14,240,580) options that have not been included in the balance of weighted average options on the basis that their strike price was greater than the average market price of the Bank’s fully paid ordinary shares for the financial year ended 31 March 2004 and consequently they are not considered to be dilutive.

assistant: 此外，基於尚有6,408,950 份（二零零三年：14,240,580 份）購股權之行使價高於本行截至二零零四年三月三十一日止財政年度繳足普通股之平均市價，故該等購股權未計入加權平均購股權之結餘中，亦不會視作具攤薄作用。
user: Please translate the following sentence from English to Chinese: 1. - Principal Investment Manager Mirae Asset Global Investments (Hong Kong) Limited Level 15, Three Pacific Place 1 Queen’s Road East, Hong Kong Investment Managers MAPS Capital Management Limited Level 15, Three Pacific Place 1 Queen’s Road East, Hong Kong and Mirae Asset Global Investments Co Ltd 13F, Tower 1, 33, Jong-ro Jongno-gu, Seoul, 03159, Republic of Korea (together the “Investment Managers”)

assistant: 1. 主要投資經理 未來資產環球投資（香港）有限公司香港皇后大道東一號太古廣場三座15樓 投資經理邁普斯資本管理有限公司香港皇后大道東一號太古廣場第三座15樓及 Mirae Asset Global Investments Co Ltd 13F, Tower 1, 33, Jong-ro Jongno-gu, Seoul, 03159, Republic of Korea （統稱「投資經理」）
user: Please translate the following sentence from English to Chinese: The Portfolio will be predominantly comprised of equity securities of companies that offer exposure to given characteristics or “factors” deemed by the Investment Manager to be relatively attractive for investment.

assistant: 本基金將主要包括具備投資管理人認爲相對具投資吸引力的既定特色或「因素」的公司的股本證券。
user: Please translate the following sentence from English to Chinese: As the exchange rates are based primarily on market forces, the exchange rates for Renminbi against other currencies, including US dollars and Hong Kong dollars, are susceptible to movements based on external factors.

assistant: 由於匯率主要基於市場動力，人民幣兌其他貨幣（包括美元及港元）的匯率將容易受外在因素影響而產生波動。
user: Please translate the following sentence from English to Chinese: and – is managed using risk limits approved by the Group.

assistant: 及 –使用批准的風險限額爲集團管理這種風險。
user: Please translate the following sentence from English to Chinese: Small and common risks that cannot be insured in an economically satisfactory manner, are kept as deductibles within Calyon or spread within the Crédit Agricole S.A. Group by the Group’s own reinsurance company.

assistant: 無法以經濟上滿意的方式承保的細微及共同風險於Calyon內繼續扣除或由本集團本身的再保險公司分散至Crédit Agricole S.A. 集團。
user: Please translate the following sentence from English to Chinese: There is no guarantee that the covered bonds held by the Fund will be free from counterparty default and the risks associated with counterparty default apply.

assistant: 概無保證本基金將不會遭受對手違約及與對手違約相關的風險。
user: Please translate the following sentence from English to Chinese: In the case of joint Unitholders the senior of those who tenders a vote (in person or by proxy) will be accepted and seniority is determined by the order in which the names appear on the Register of Unitholders.

assistant: 如屬聯名單位持有人，則由其於單位持有人名冊上的排名次序以排名較先者的投票（親身或由委任代表投票）將獲接受，如此類推。
user: Please translate the following sentence from English to Chinese: No servicing fee will be levied for the Class A Units.

assistant: 概不就A類單位徵收任何服務費。
user: Please translate the following sentence from English to Chinese: Any offer of the Notes is made solely on the basis of the information contained in the prospectuses.

assistant: 任何票據發售完全依據章程所載之資料進行。
user: Please translate the following sentence from English to Chinese: The Fund may invest up to 10% of its net assets into units of UCITS and other open and closed end UCIs, which may include other Funds of the Company as well as exchange traded funds.

assistant: 本基金可投資最高達其資產淨值的 10%於可轉讓證券集體投資企業（「UCITS」）及其他開放型與封閉型集體投資企業（「UCIs」）的單位，其可包括本公司的其他基金及交易所買賣基金。
user: Please translate the following sentence from English to Chinese: Unless specified otherwise, the information set out in this section applies to each Series of Notes separately, and all references to “Underlying Securities”, “Original Underlying Securities”, “Reinvested Eligible Investments” and “Swap Agreement” are to the Underlying Securities, Original Underlying Securities, Reinvested Eligible Investments or Swap Agreement, respectively, in respect of the Series 19 Notes or the Series 20 Notes, as the case may be.

assistant: 除非另有指明，否則本節所載資料分別適用於各系列債券，而凡提及「指定證券」、「原指定證券」、「再投資合資格投資」及「掉期協議」分別指系列十九債券或系列二十債券（視情況而定）的指定證券、原指定證券、再投資合資格投資或掉期協議。
user: Please translate the following sentence from English to Chinese: Collateral passed may be taken into account on a net basis only if the Fund is able to legally enforce netting arrangements with this counterparty.

assistant: 轉移的抵押品僅可於基金能在法律上強制執行與此交易對手訂有的對銷安排時按淨額基準予以考慮。
user: Please translate the following sentence from English to Chinese: Upon such cancellation, we will notify the Distributors who will in turn notify you.

assistant: 於取消發售時，本行將通知分銷商，再由分銷商通知閣下。
user: Please translate the following sentence from English to Chinese: (a) The Group has an option to redeem these bonds on 8 March 2017. If no redemption exercised by the Group, the bonds will bear a fixed coupon rate of 7.13% for the remaining 5 years commencing 8 March 2017.

assistant: (a) 本集團可選擇於2017年3月8日贖回這些債券，如果不行使贖回權，則自2017年3月8日起的 5年期間，債券的票面利率增加至7.13%。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, a separate pool of assets will not be maintained for each class of Shares.

assistant: 爲免生疑問，將不會就各股份類別維持獨立的資產組合。
user: Please translate the following sentence from English to Chinese: It does not encourage risktaking which is inconsistent with the risk profiles, rules or instruments of incorporation of the Company and does not impair compliance with the Management Company’s duty to act in the best interest of shareholders.

assistant: 該政策並不鼓勵承擔與本公司的風險概況、規則或登記成立文件不符的風險，亦不會影響管理公司履行按股東最大利益行事的責任。
user: Please translate the following sentence from English to Chinese: 4) An estate of a deceased person:

assistant: 4）已故人士的遺產：
user: Please translate the following sentence from English to Chinese: The Notes are designed for investors who are:

assistant: 票據是專爲以下投資者而設：
user: Please translate the following sentence from English to Chinese: Min. investment:

assistant: 最低投資額：
user: Please translate the following sentence from English to Chinese: UBS (Lux) Key Selection SICAV – Asian Global Strategy Balanced (USD) This sub-fund is suitable for investors who wish to invest in a global portfolio with a focus on Asia.

assistant: UBS (Lux) Key Selection SICAV – Asian Global Strategy Balanced (USD) 本子基金適合有意投資於著重亞洲的環球投資組合的投資者。
user: Please translate the following sentence from English to Chinese: If investors no longer meet the requirements of a unit class, the Management Company is further obliged to request that the investors concerned:

assistant: 如投資者不再符合單位組別的要求，則管理公司將有責任進一步要求有關投資者：
user: Please translate the following sentence from English to Chinese: The Fund has been authorised as a collective investment scheme in the form of a Unit Portfolio Management Fund by the Securities and Futures Commission (“SFC”) under section 104 of the Securities and Futures Ordinance (Cap. 571 of the Laws of Hong Kong) (“SFO”) and the Code on Unit Trusts and Mutual Funds (“SFC Code”).

assistant: 基金已根據香港法例第571章《證券及期貨條例》第104條（「證券及期貨條例」）及《單位信託及互惠基金守則》（「證監會守則」）獲證券及期貨事務監察委員會（「證監會」）認可爲單位投資組合管理基金形式之集體投資計劃。
user: Please translate the following sentence from English to Chinese: The funds are subject to an annual subscription tax of 0.05% on Equity, Multi Asset and Fidelity Lifestyle Funds and 0.01% on Cash and Institutional Reserved funds and in general on all Class I Shares, calculated and payable quarterly on the net assets of the fund on the last day of each fiscal quarter.

assistant: 股票、多元資產及富達生活理念基金系列的基金須繳認購稅每年0.05%； 而現金和機構儲備基金系列基金，以及一般情況下的所有 I 類別股份則須繳納0.01%的稅項，按基金於每個財政季度最後一日的資產淨值計算，並每季支付。
user: Please translate the following sentence from English to Chinese: The Manager has particular knowledge of markets in Asia and believes that such markets have potential for sustained growth.

assistant: 經理人對亞洲區內的市場有特定認識，並相信該等市場具潛力持續增長。
user: Please translate the following sentence from English to Chinese: this Principal Brochure and the addendum hereto (if any) as specified in the Term Sheet (English and Chinese language versions contained in one document);

assistant: 本指南及其於條款單張訂明的增編（如有）（提供中、英文本，載於同一份文件內）；
user: Please translate the following sentence from English to Chinese: The portfolio managers within the team will collaborate on an ongoing basis and will allocate and rebalance the Fund’s assets across each manager’s underlying and independently managed investment strategies on an opportunistic basis given current market conditions.

assistant: 團隊內投資組合管理人將持續通力合作，根據當前市況把握機遇，於各管理人之相關及獨立管理之投資策略之間配置及重新平衡本基金的資產。
user: Please translate the following sentence from English to Chinese: Unit Price = Net asset value / No. of outstanding units The contribution charge / offer spread (if any) (see “Fees, Charges & Expenses” section below) is payable in addition to the Unit Price.

assistant: 單位價格 = 資產淨值÷已發行單位數量 供款費 / 賣出差價（如有的話）（見下文「費用、收費及開支」一節）須連同認購單位價格一同支付。
user: Please translate the following sentence from English to Chinese: Single foreign investors’ shareholding in a China A-Share must not exceed 10% of the total issued shares;

assistant: 單一外國投資者對中國 A 股的持股比例，不得超過已發行股份總數的 10%；
user: Please translate the following sentence from English to Chinese: Up to 30% of its non-cash assets may be invested in debt securities and other securities that are denominated in currencies other than RMB.

assistant: 成分基金的非現金資產最多30%可投資於以人民幣以外其他貨幣計價的債務證券及其他證券。
user: Please translate the following sentence from English to Chinese: SUMMARY OF PROVISIONS RELATING TO THE NOTES WHILE IN GLOBAL FORM Initial Issue of Notes Upon the initial deposit of a Global Note with a common depositary for Euroclear and Clearstream International (the “Common Depositary”) or registration of Registered Notes in the name of any nominee for Euroclear and Clearstream International and delivery of the relative Global Certificate to the Common Depositary, Euroclear or Clearstream International will credit each subscriber with a nominal amount of Notes equal to the nominal amount thereof for which it has subscribed and paid.

assistant: 有關總額形式票據的條文概要 初次發行票據 當總額票據初次存入歐洲結算系統及國際結算系統的共用存管處（「共用存管處」）或以歐洲結算系統及國際結算系統任何代名人的名義登記記名票據及將有關總額證書交付予共用存管處時，歐洲結算系統或國際結算系統將會爲每名認購人記入相等於該認購人認購票據及支付的面值的票據面值。
user: Please translate the following sentence from English to Chinese: – Differences in regulations The rules and regulations regarding companies listed on ChiNext Board are less stringent in terms of profitability and share capital than those on the main board and SME Board.

assistant: –監管差異與在創業板上市的公司有關的規則及規例在盈利能力及股本方面可能不及主板及中小板的有關規則及規例嚴格。
user: Please translate the following sentence from English to Chinese: For the purposes of conversion, Shares that differ only in respect of their distribution policy and/ or currency of issue shall not be regarded as Shares of different Share Classes.

assistant: 就轉換而言，若股份的差別僅在於分派政策及╱或發行貨幣，則不得視作不同類別的股份。
user: Please translate the following sentence from English to Chinese: b. during any period when an emergency exists as a result of which disposal by the Fund of investments relating to that fund which constitute a substantial portion of the assets of the fund is not practically feasible or would be seriously prejudicial to the Shareholders;

assistant: b. 在任何期間因發生緊急事故，導致本基金實際上無法出售組成該基金資產重大部份的投資，或會嚴重損害股東的利益；
user: Please translate the following sentence from English to Chinese: If your distributor becomes insolvent or defaults on its obligations, you will have a right to claim against such distributor.

assistant: 倘閣下的分銷商變成資不抵債或違反其責任，閣下將有權針對該分銷商提出申索。
user: Please translate the following sentence from English to Chinese: 5. preventing undue costs being charged to the Trusts and investors;

assistant: 5. 防止向信託基金及投資者收取不當費用；
user: Please translate the following sentence from English to Chinese: (a) if an application period is not specified in the Term Sheet, any Exchange Business Day;

assistant: 閣下可於(a（) 如條款單張並無訂明申請期）任何交易所營業日；
user: Please translate the following sentence from English to Chinese: For an enterprise that is not a mainland China tax resident enterprise and has no PE in mainland China, a 10% mainland China withholding income tax shall apply to the mainland China sourced capital gains arising from the investment in the mainland China securities other than A-Shares, unless exempt or reduced under the current mainland China tax laws and regulations or relevant tax treaties.

assistant: 倘企業爲在中國內地並無營業地址的非中國內地稅務居民企業，則自投資於 A 股以外之中國內地證券所產生源自中國內地的資本收益將被徵收 10% 中國內地預扣稅，除非根據現行中國內地稅務法律及法規或有關稅務條約獲豁免或寬減，則作別論。