billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Group’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the Group’s financial performance.

assistant: 貴集團的整體風險管理計劃重點關注金融市場的不可預測性併力圖儘量降低對　貴集團財務表現的潛在不利影響。
user: Please translate the following sentence from English to Chinese: The information contained herein is incomplete and subject to change and it must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. BUSINESS OUR BUSINESS STRATEGIES Our vision is to become the leading gateway to the coking coal market of China by providing global premium coking coal products and solutions to China’s steel industry through our integrated end-to-end service platform.

assistant: 閱覽本網上預覽資料集時，須一併細閱本網上預覽資料集封面「警告」一節。 業　務 業務策略 本集團的發展目標是成爲中國焦煤市場領先的供應商，通過點到點一體化服務平臺向中國鋼鐵行業提供全球優質焦煤產品及解決方案。
user: Please translate the following sentence from English to Chinese: The Management Company will seek to ensure that there is no uncollateralised counterparty risk exposure at the end of a trading day.

assistant: 管理公司將努力確保於每個交易日終結時不存在任何無抵押的對手方風險。
user: Please translate the following sentence from English to Chinese: Datong Jinfa operates the Group’s coal loading station in Datong, including undertaking the transportation of coal from coal mine operators to the coal loading station in Datong and from Datong to Qinhuangdao port via the Daqin Railway.

assistant: 大同晉發經營本集團大同煤炭轉運站，包括承擔運輸來自煤礦經營企業的煤炭至大同煤炭轉運站，並通過大秦鐵路將煤炭從大同運至秦皇島港。
user: Please translate the following sentence from English to Chinese: (i) no share or loan capital of the Company or any of its subsidiaries has been issued, agree to be issued or is proposed to be issued fully or partly paid either for cash or for a consideration other than cash;

assistant: (i) 本公司或其任何附屬公司並無發行、同意發行或建議發行繳足或部分繳足股本或貸款資本，以換取現金或非現金代價；
user: Please translate the following sentence from English to Chinese: (j) Procedures on liquidation A resolution that our Company be wound up by the court or be wound up voluntarily shall be a special resolution. Subject to any special rights, privileges or restrictions as to the distribution of available surplus assets on liquidation for the time being attached to any class or classes of shares:

assistant: (j) 清盤程序 有關本公司被法院頒令清盤或自動清盤的決議案須爲特別決議案。 根據清盤當時任何類別股份所附有關可供分配剩餘資產的任何特別權利、特權或限制：
user: Please translate the following sentence from English to Chinese: No person is authorized in connection with the issue of Units to give any information, or to make any representation not contained in this Prospectus, and any information or representation not contained herein must not be relied upon as having been authorized by either the Manager or any of its directors or any other persons involved in the issue of Units pursuant to the offer contained in this Prospectus.

assistant: 閣下不應將本招股章程及申請表格並無載列的任何資料或聲明視爲已獲我們、獨家保薦人、獨家賬簿管理人、聯席牽頭經辦人、副牽頭經辦人及我們或彼等各自的任何董事、高級職員、代理、僱員、顧問、代表或參與本次股份發售的任何其他人士授權而加以依賴。
user: Please translate the following sentence from English to Chinese: The Trustee shall subscribe for new Shares or purchase existing Shares from the market.

assistant: 該受託人須認購新股或從市場購買現有股份。
user: Please translate the following sentence from English to Chinese: Income tax expense .

assistant: 所得稅費用.
user: Please translate the following sentence from English to Chinese: The Custodian may, pursuant to the Custodian Agreement, entrust the safekeeping of securities to other banks, to financial institutions or to securities clearing houses such as Clearstream Banking and/or Euroclear for the purpose of providing local custody of assets.

assistant: 託管人可根據託管協議，爲提供當地資產保管服務而將證券保管職責委託予其他銀行、財務機構或諸如 Clearstream Banking 及／或 Euroclear 等證券結算公司。
user: Please translate the following sentence from English to Chinese: Mr. Shih does not have any relationship with any directors, senior management and substantial or controlling shareholders of the Company.

assistant: 施先生與本公司任何董事、高級管理層、主要股東或控權股東概無任何關係。
user: Please translate the following sentence from English to Chinese: The main reason for the intention of the Group to open 3 to 5 ME Centres in Hong Kong is to expand our centre network into some potential districts such as the Islands, North, Sai Kung, Yuen Long, Central & Western or Southern Districts to (a) better serve our students and (b) attract more students or capture more market share.

assistant: 本集團擬於香港開設3至5間「現代教育」教育中心的主要原因是要將我們的中心網絡擴充至一些潛在地區，例如離島區、北區、西貢、元朗、中西區及南區等地區，藉以(a)爲我們的學生提供較佳服務，以及(b)吸引更多學生或奪取更多市場份額。
user: Please translate the following sentence from English to Chinese: In the case of different rating agencies issuing different credit ratings, the lower rating will apply.

assistant: 如不同評級機構發給不同的信貸評級，將適用較低的評級。
user: Please translate the following sentence from English to Chinese: Capital Gains Tax:

assistant: 資本收益稅：
user: Please translate the following sentence from English to Chinese: Please refer to "Collateral Arrangements Adopted to Mitigate Counterparty Risk Exposure" under the "Investment Objectives and Policies" section in the main part of the Prospectus for more details on the collateral and haircut policy. Alternatively, the Company may reduce the overall counterparty risk of the SubFund’s OTC Swap Transaction by resetting the OTC Swap Transaction.

assistant: 有關抵押品及扣減政策的詳情，請參閱發行章程內文「投資目標及政策」之下「爲減輕對手方風險採用的抵押品安排」一節。 本公司亦可重訂場外掉期交易，以減低附屬基金的場外掉期交易的對手方風險總額。
user: Please translate the following sentence from English to Chinese: Both shafts are planned to be reinforced concrete-lined shafts and equipped with friction winders.

assistant: 這兩口井均計劃爲鋼筋混凝土襯砌井，並配有摩擦式提升絞車。
user: Please translate the following sentence from English to Chinese: What is this product? db x-trackers FTSE VIETNAM UCITS ETF* (*This is a synthetic ETF) (the “ETF”) is a sub-fund of db x-trackers* (*This includes synthetic ETFs) (the “Company”), an umbrella fund constituted in the form of a mutual fund set up as a Luxembourg investment company (SICAV) and approved under the UCITS IV regulations.

assistant: db x-trackers 富時越南 UCITS ETF*(*此基金爲一隻合成交易所買賣基金)(「ETF」)是 db xtrackers*(*此傘子基金包含合成交易所買賣基金)(「本公司」)的附屬基金，而本公司是根據 UCITS IV 規例獲覈准設立爲盧森堡投資公司(SICAV)並以互惠基金形式組成的傘子基金。
user: Please translate the following sentence from English to Chinese: For the three years ended 31 December 2010, purchases from our Group’s five largest suppliers accounted for approximately 40.6%, 52.5% and 49.8% respectively of our Group’s total purchases. Purchases from the largest supplier of our Group accounted for approximately 11.2%, 17.6% and 16.8% respectively of our Group’s total purchases during the same period.

assistant: 截至二零一零年十二月三十一日止三個年度，本集團自其五大供應商的採購分別佔本集團總採購額約40.6%、52.5%及49.8%。 同期，本集團自其最大供應商的採購分別佔本集團總採購額約 11.2%、17.6%及16.8%。
user: Please translate the following sentence from English to Chinese: (iv) Fast deployment:

assistant: (iv) 快速部署：
user: Please translate the following sentence from English to Chinese: Amortised cost is computed as the amount initially recognised minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between the initially recognised amount and the maturity amount.

assistant: 攤銷成本指首次確認金額減本金還款額，再加上或扣除以實際利息計算法就首次確認金額與到期金額之任何差額而計算之累計攤銷。
user: Please translate the following sentence from English to Chinese: The resulting accounting estimates will, by definition, seldom equal the related actual results.

assistant: 按定義而言，所得會計估計甚少與有關實際結果相同。
user: Please translate the following sentence from English to Chinese: We understand from Fujifilm Group that, going forward, subject to market demand and our processing capacity, they intend to import medical wet film for sale in the PRC only when their customers request for models which are not processed by us.

assistant: 我們自富士膠片集團獲悉，往後視乎市場需求及我們的加工能力而定，其計劃僅進口客戶要求提供不經我們加工的型號的醫用溼式膠片以供在中國銷售。
user: Please translate the following sentence from English to Chinese: Under the Articles of Association, shareholders have the right to inspect and copy (at reasonable charges) certain information on shareholders and on Directors similar to that available to shareholders of Hong Kong companies under Hong Kong law.

assistant: 根據公司章程規定，股東有權查閱及複印（須支付合理費用）若干有關股東及董事的資料，其內容與香港法例允許香港公司股東獲得者近似。
user: Please translate the following sentence from English to Chinese: Further, subject to all applicable laws, the Company may give financial assistance to a trustee for the acquisition of Shares in the Company or shares in any such subsidiary or holding company to be held for the benefit of employees of the Company, its subsidiaries, any holding company of the Company or any subsidiary of any such holding company (including salaried Directors).

assistant: 此外，在不違反所有有關法律之情況下，本公司可向信託人提供財務資助，爲本公司、其附屬公司、本公司之任何控股公司或任何該控股公司之附屬公司之僱員（包括受薪董事）之利益，購入本公司股份或任何附屬公司或控股公司之股份。
user: Please translate the following sentence from English to Chinese: SUMMARY OF THE ARTICLES OF ASSOCIATION

assistant: 組織章程細則概要
user: Please translate the following sentence from English to Chinese: Approximately HK$109 million before expenses

assistant: 未計開支前約109,000,000港元
user: Please translate the following sentence from English to Chinese: Our Directors also believe that we are able to obtain financing independent from our Controlling Shareholders. Save as aforesaid, our Group does not rely on our Controlling Shareholders and/or their respective associates by virtue of their provision of financial assistance.

assistant: 董事亦相信，我們可獨立於控股股東獲得融資。 除上述者外，本集團不倚賴控股股東及╱或彼等各自的聯繫人提供財務資助。
user: Please translate the following sentence from English to Chinese: develop electricity generation pilot projects using other renewable energy sources including tidal, biomass and geothermal energy;

assistant: 開發使用潮汐、生物質及地熱等其他可再生能源的發電試驗項目；
user: Please translate the following sentence from English to Chinese: The following table sets forth our Group’s consolidated results of operation for the periods indicated:

assistant: 下表載列本集團於所示期間的綜合經營業績：
user: Please translate the following sentence from English to Chinese: When applying the limits specified in sections 2.3 and 2.4 of the section “Investment Restrictions” in the main part of the Prospectus to the OTC Swap Transaction(s), reference must be made to the net counterparty risk exposure as determined pursuant to the Regulations.

assistant: 在對場外掉期交易引用發行章程正文「投資限制」一節中第 2.3、2.4 條訂明的限額時，必須參照根據規例確定的對手方風險淨額。
user: Please translate the following sentence from English to Chinese: (d) except as provided for in paragraph (b), the value of any investment which is not listed, quoted or ordinarily dealt in on a Market shall be the initial value thereof equal to the amount expended on behalf of the A50 China ETF in the acquisition of such investment (including, in each case the amount of stamp duties, commissions and other acquisition expenses) provided that the Manager may with the approval of the Trustee and shall at the request of the Trustee cause a revaluation to be made by a professional person approved by the Trustee as qualified to value such investments (which may, if the Trustee agrees, be the Manager);

assistant: (d) 除 (b) 段所規定者外，任何非上市或在市場上並無報價或正常買賣之投資，其價值應爲相當於有關指數基金購入有關投資所動用數額（在任何情況下均包括印花稅、佣金及其他購入開支）之原本價值，惟管理人在信託人批准後，以及應信託人要求，委聘信託人批准的合資格評估有關投資之專業人士（倘信託人同意，或爲管理人）進行重估；
user: Please translate the following sentence from English to Chinese: 12. The remaining 49% of the equity interest is held by Broadcast Station of Taizhou City (泰州市廣播電臺).

assistant: 12. 泰州市廣播電臺持有餘下49%的股權。
user: Please translate the following sentence from English to Chinese: (af) Petition pursuant to the provisions of the Deposit Insurance Act of Japan (Act No. 34 of 1971, as amended);

assistant: (af) 根據日本存款保險法(1971年第34號法例，經修訂）的規定提出呈請；
user: Please translate the following sentence from English to Chinese: (a) there occurs any new regulation or any change in the existing law or regulation (or the judicial interpretation thereof) or other occurrence of any nature whatsoever which may in the reasonable opinion of the Underwriter materially and adversely affect the business or the financial or trading position or prospects of the Group as a whole;

assistant: (a) 任何新規例出現或現有法例或規例（或有關的司法詮釋）出現任何變動，或發生任何性質的事件，而包銷商合理認爲對本集團的整體業務或財務或經營狀況或前景構成重大不利影響；
user: Please translate the following sentence from English to Chinese: (i) the service provider shall keep all customer information and documents in strict confidence and safe custody;

assistant: (i)服務供應商對一切客戶資料及文件必須嚴格保密及安全保管；
user: Please translate the following sentence from English to Chinese: Deposit and prepayments for a life insurance policy .

assistant: 人壽保險保單之按金及預付款項 .
user: Please translate the following sentence from English to Chinese: Accordingly, the consolidated financial statements of the Trust Group will be prepared by applying the principle of merger accounting which is consistent with Accounting Guideline 5 “Merger Accounting for Common Control Combinations” issued by the Hong Kong Institute of Certified Public Accountants, as if the Trust Group was in existence throughout the last three financial years and in the reporting period commencing on 1 January 2013.

assistant: 因此，信託集團的綜合財務報表將應用合併會計原則，與香港會計師公會發出的會計指引第5號「共同控制合併實體的合併會計法」一致，猶如信託集團於過往三個財政年度及二零一三年一月一日起的報告期間已經存在。
user: Please translate the following sentence from English to Chinese: The HKMA has also imposed tightening measures on the provision of mortgage loans by authorised institutions, including but not limited to the lowering of debt servicing ratio and the loan-to-value ratio for certain applications of mortgage loans.

assistant: 香港金融管理局亦已就認可機構提供按揭抵押貸款施加緊縮措施，包括但不限於就若干按揭抵押貸款申請下調償債率及貸款對估值比率。
user: Please translate the following sentence from English to Chinese: Our Directors consider that the toy manufacturers in the Dongguan City generally operate in similar business environment, and are subject to similar major cost items including costs of raw materials and labour costs.

assistant: 董事認爲東莞市的玩具製造商整體經營的營商環境相似，均面對類似主要成本項目的影響，包括原材料成本及勞工成本。
user: Please translate the following sentence from English to Chinese: Stock code: 3082

assistant: 股票代號：3082
user: Please translate the following sentence from English to Chinese:  Currently QFIIs are temporarily exempt from PRC capital gains tax with respect to gains derived from the trading of A shares.

assistant: 現時，QFII 就買賣 A 股所得的資本收益暫免徵收中國資本收益稅。
user: Please translate the following sentence from English to Chinese: On 30 June 2011, Pacific Empire (BVI), Mr. Yu and Mr. Mak transferred all their respective 80, 10 and 10 shares in China Pacific to Mega Hero at the aggregate consideration of HK$1,000,000 being the total issued share capital of China Pacific and also its net asset value as at 30 June 2011.

assistant: 2011年6月30日，Pacific Empire (BVI)、餘先生及麥先生將其於中太的80、10及10股股份轉讓予Mega Hero，總代價爲1,000,000港元（即中太的已發行股本總額及其於2011年6月30 日的資產淨值）。
user: Please translate the following sentence from English to Chinese: At 31 March 2012

assistant: 於2012年3月31日
user: Please translate the following sentence from English to Chinese: (f) Reasons for repurchases The Directors believe that it is in the best interests of the Company and its Shareholders as a whole for the Directors to have general authority from its Shareholders to enable the Company to repurchase Shares on GEM or any other stock exchange on which the securities of the Company may be listed.

assistant: (f) 購回原因 董事認爲，股東向董事授出一般授權以使本公司於創業板或本公司證券可能上市的任何其他證券交易所購回股份符合本公司及其股東的整體最佳利益。
user: Please translate the following sentence from English to Chinese: The increase in income tax was primarily due to (i) an increase in PRC corporate income tax of RMB14.6 million, (ii) an increase in PRC land appreciation tax of RMB0.9 million as our pre-tax profit increased in line with the growth in the profit from our property development, and (iii) a decrease in deferred taxation of RMB17.0 million.

assistant: 所得稅增加主要由於(i)中國企業所得稅增加人民幣14.6百萬元，(ii)我們的除稅前利潤隨著物業開發所得利潤增長而有所增加，導致中國土地增值稅增加人民幣0.9百萬元，及(iii)遞延稅項減少人民幣17.0百萬元。
user: Please translate the following sentence from English to Chinese: The auditors of the Company have not issued any qualified opinion on the Group’s financial statements for the financial years ended 31 December 2007, 2008 and 2009.

assistant: 截至二零零七年、二零零八年及二零零九年十二月三十一日止財政年度，本公司核數師並未就本集團財務報表發出任何保留意見。
user: Please translate the following sentence from English to Chinese: 29. OBLIGATIONS UNDER FINANCE LEASES It is the Group’s policy to lease certain of its motor vehicles under finance leases.

assistant: 29. 融資租賃下的責任 貴集團的政策是根據融資租賃租賃若干汽車。
user: Please translate the following sentence from English to Chinese: and (iii) prohibition, for the period of six months to two years, to receive any subsidies or benefits conferred by Macau public entities.

assistant: 及(iii)剝奪獲澳門公共實體發給津貼或優惠的權利，爲期六個月至二年。
user: Please translate the following sentence from English to Chinese: (2) Unsecured bank loans carried interest at annual rates ranging from 2.95% to 7.74%, 1.05% to 5.76%, 1.08% to 5.76%, 1.10% to 5.76% and 1.07% to 6.63% as at 31 December 2008, 2009 and 2010, 31 March 2011 and 31 May 2011, respectively.

assistant: (2) 於二零零八年、二零零九年及二零一零年十二月三十一日、二零一一年三月三十一日及二零一一年五月三十一日，無抵押銀行貸款分別按介乎2.95%至7.74%、1.05%至5.76%、 1.08%至5.76%、1.10%至5.76%及1.07%至6.63%之間的年利率計息。
user: Please translate the following sentence from English to Chinese: (vii) undertake and confirm that you or the person(s) for whose benefit you have made the application have not applied for or taken up, or indicated an interest for, and will not apply for or take up, or indicate an interest for, any Offer Shares under the International Offering nor participated in the International Offering;

assistant: (vii) 承諾及確認　閣下或　閣下爲其利益提出申請的人士並無申請或認購或表示有意申請或認購國際發售項下的任何發售股份，亦將不會申請或認購或表示有意申請或認購國際發售項下的任何發售股份，亦不會參與國際發售；
user: Please translate the following sentence from English to Chinese: Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year

assistant: 現金及現金等價物增加╱（減少）淨額 年初現金及現金等價物
user: Please translate the following sentence from English to Chinese: Investors should therefore consult their brokers/intermediaries on whether Dual Counter trading of Units of the CSI Consumer Staples ETF will be allowed and on the services that the brokers/intermediaries may provide in this regard along with the associated risks and fees.

assistant: 因此，投資者需向其經紀/中介人查覈中證主要消費ETF的單位會否獲准進行「雙櫃檯」買賣及其經紀/中介人向其提供此等服務的細節、相關風險及費用。
user: Please translate the following sentence from English to Chinese: Please refer to “Collateral Arrangements Adopted to Mitigate Counterparty Risk Exposure” in the “Investment Objectives and Policies” section in the main part of the Prospectus for more details on these mitigation techniques.

assistant: 有關這些減輕風險技巧的詳情，請參閱發行章程內文「投資目標及政策」之下「爲減輕對手方風險採用的抵押品安排」一節。
user: Please translate the following sentence from English to Chinese: We recognize revenue from the sale of goods when the significant risks and rewards of ownership have been transferred and the title has been passed to the buyer and the amount of revenue can be measured reliably provided that we maintain neither managerial involvement to the degree usually associated with ownership, nor effective control over the goods sold.

assistant: 我們於所有權的重大風險與回報已轉移以及所有權已轉交買方，且能可靠地計量收益款額時（我們並不涉及一般與所有權聯繫的管理程度，亦無對所售貨物有任何實際控制權）確認銷售貨物的收益。
user: Please translate the following sentence from English to Chinese: Information regarding the historical amounts of purchases by us of the reprocessed tea leaves were not separately maintained and hence are not available.

assistant: 有關我們購買再加工茶葉的過往金額的資料並無單獨保留，故並無該等資料。
user: Please translate the following sentence from English to Chinese: We believe that our current network facilities provide us with sufficient capacity to carry out our current operations and are able to be expanded to meet additional capacity needs relatively quickly and with minimum incremental cost.

assistant: 我們認爲，我們現有網絡設施爲我們提供了進行現時運營所需的充足容量，並能夠相對快速地以最小增量成本擴展，滿足額外容量需求。
user: Please translate the following sentence from English to Chinese: Pledged bank balances and time deposits .

assistant: 已抵押銀行結餘及定期存款 .
user: Please translate the following sentence from English to Chinese: means an amount payable by a Participating Dealer in respect of cancellation of an Application pursuant to the Trust Deed;

assistant: 指參與證券商因申請的取消而根據信託契據應付之金額；
user: Please translate the following sentence from English to Chinese: HLB Hodgson Impey Cheng Limited has given and has not withdrawn its written consent to the issue of this Prospectus with the inclusion of its report and references to its name and/or its advice in the form and context in which it appears.

assistant: 國衛會計師事務所有限公司已就本章程之刊行發出同意書，同意以本章程現行形式及文義轉載其報告及提述其名稱及╱或其意見，且迄今並無撤回同意書。
user: Please translate the following sentence from English to Chinese: (i) secured bank borrowings of approximately RMB68 million (equivalent to HK$87 million), all of them were secured by fixed charges over certain assets of the Group, including properties, plants and equipments, prepaid lease payments and intangible assets;

assistant: (i) 有抵押銀行借貸約人民幣 68,000,000 元（相當於 87,000,000 港元），全部以本集團若干資產之固定押記作抵押，包括物業、廠房及設備、預付租賃款項及無形資產；
user: Please translate the following sentence from English to Chinese: A CAAP represents only an obligation of the CAAP Issuer to provide the CSI Materials ETF the economic performance equivalent to holding the underlying A Shares.

assistant: CAAP 僅代表 CAAP 發行人向滬深原材料 ETF 提供相等於持有相關 A 股之經濟表現之責任。
user: Please translate the following sentence from English to Chinese: COMPLIANCE ADVISER Our Company has appointed Lego Corporate Finance as the compliance adviser of our Company pursuant to Rule 6A.19 of the GEM Listing Rules. Pursuant to Rule 6A.23 of the GEM Listing Rules, our Group must consult with, and if necessary, seek advice from the compliance adviser on a timely basis in the following circumstances:

assistant: 合規顧問 本公司已遵照創業板上巿規則第 6A .19 條，委任力高企業融資擔任本公司的合規顧問。 根據創業板上市規則第 6A .23 條，本集團必須在以下情況及時諮詢及（如需要）徵詢合規顧問的意見：
user: Please translate the following sentence from English to Chinese: Liquidity risk:

assistant: 流動性風險：
user: Please translate the following sentence from English to Chinese: The Index Sponsor reserves the right to use an alternative pricing source on any given day.

assistant: 指數保薦人保留在任何日子使用其他價格來源的權利。
user: Please translate the following sentence from English to Chinese: The decrease in other payables was mainly due to decrease in advance payment from customers.

assistant: 其他應付款項減少主要由於客戶預付款項減少所致。
user: Please translate the following sentence from English to Chinese: We have relied to a very considerable extent on the information given by the Group and have accepted advice given to us on such matters as tenure, planning approvals, statutory notices, easements, particulars of occupancy, lettings, and all other relevant matters.

assistant: 吾等在很大程度上倚賴貴集團提供的資料，並接納吾等所獲有關年期、規劃審批、法定通告、地役權、佔用詳情、租賃及所有其他有關事項的意見。
user: Please translate the following sentence from English to Chinese: and (b) taxes that may be payable by the Swap Counterparty in relation to such OTC Swap Transaction(s). For the avoidance of doubt, the Company and the Management Company have determined that the index replication costs will not include any PRC tax-related liability attributable to gross realised capital gains derived from the trading of A shares since the date of inception of the Sub-Fund up to and including 14 November 2014.

assistant: 及(b)掉期對手方就上述場外掉期交易可能須繳付的稅項。 爲免引起疑問，本公司及管理公司已決定指數複製費用將不會包含可歸因於附屬基金的成立至 2014 年 11 月 14 日期間內買賣 A 股的已變現資本收益總額的中國有關稅務責任額。
user: Please translate the following sentence from English to Chinese: 8. Trading risk

assistant: 8. 買賣風險
user: Please translate the following sentence from English to Chinese: or (b) pursuant to the Global Offering.

assistant: 或 (b) 根據全球發售。
user: Please translate the following sentence from English to Chinese: Although the Units are to be listed on the SEHK and one or more Market Makers have been appointed, investors should be aware that there may be no liquid trading market for the Units or that such Market Maker(s) may cease to fulfil that role.

assistant: 儘管基金單位將於香港聯交所上市，且已委任一名或多名莊家，惟投資者務請注意，基金單位可能並無流通的買賣市場，或該等莊家可能不再履行其責任。
user: Please translate the following sentence from English to Chinese: (b) the Manager shall have the absolute discretion to suspend an Application received prior to the suspension;

assistant: (b) 基金經理有絕對酌情權暫停處理其在暫停前收到的申請；