billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (iv) any other company (including an equity joint venture established under PRC law) in the equity capital of which the company, its subsidiary or holding company, a fellow subsidiary of its holding company, and/or any of the trustees referred to in (b)(ii) above, acting in their capacity as such trustees, taken together are directly or indirectly interested so as to exercise or control the exercise of 30% (or any amount specified in applicable PRC law as being the level for triggering a mandatory general offer or for otherwise establishing legal or management control over a business enterprise) or more of the voting power at general meetings, or to control the composition of a majority of the board of directors and any subsidiary of this other company;

assistant: (iv) 該公司、其附屬公司或控股公司、其控股公司的附屬公司，及╱或上述(b)(ii) 項所述的受託人以其受託人的身份直接或間接擁有股本權益的任何其他公司（包括根據中國法律成立的合資企業），而他們所合共擁有的股本權益足以讓他們在股東大會上行使或控制行使 30%（或適用的中國法律規定的任何百分比，而該百分比是觸發強制性公開要約，或確立對企業法律上或管理上的控制所需的）或 30% 以上的投票權，或足以讓他們控制董事會大部分成員，以及該公司的任何附屬公司；
user: Please translate the following sentence from English to Chinese: The discussion should include any significant information needed for investors to make an informed assessment of the trend of its activities and profit (or loss).

assistant: 討論內容須包括投資者用以評估集團業務及盈利（或虧損）趨勢所需的任何重要資料；
user: Please translate the following sentence from English to Chinese: (15) information regarding the competing interests (if any) of the Compliance Adviser and its directors, employees and close associates (as referred to in rule 6A.32) and each of the directors and any proposed director of the listed issuer and his respective close associates as would be required to be disclosed under rule 11.04 as if each of them was a controlling shareholder;

assistant: (15) 如合規顧問及其董事、僱員及緊密聯繫人（見《GEM 上市規則》第 6A.32 條）及上市發行人每名董事及任何候選董事及各自有關的緊密聯繫人在一項業務中佔有權益，而該項業務跟上市發行人本身業務相互競爭（如有），須披露該項業務權益的資料（猶如其每人均爲控股股東而須根據《GEM 上市規則》第 11.04 條須作披露者）；
user: Please translate the following sentence from English to Chinese: (b) the half-year report and, where applicable, its summary half-year report;

assistant: 以及（如適用）財務摘要報告； (b) 半年度報告；
user: Please translate the following sentence from English to Chinese: (2) That a corporation may execute a form of proxy under the hand of a duly authorised officer.

assistant: (2) 公司可經其正式授權的人員籤立委任代表的表格。
user: Please translate the following sentence from English to Chinese: Daughter (step-daughter) aged 18 or above

assistant: 18歲或18歲以上女兒 （繼女）
user: Please translate the following sentence from English to Chinese: and (xv) a statement of:

assistant: 及 (xv) 下列各項的報告：
user: Please translate the following sentence from English to Chinese: (d) provide for the filing with the Commission of copies of applications for the listing of securities and information disclosed to the public by issuers and certain other persons;

assistant: (d) 訂定須將要求將證券上市的申請書的副本，以及由發行人及某些其他人向公衆披露的資料送交證監會存檔；
user: Please translate the following sentence from English to Chinese: and (iii) the date on which the placing or subscription price is fixed, unless the issuer can satisfy the Exchange that it is in a serious financial position and that the only way it can be saved is by an urgent rescue operation which involves the issue of new securities at a price representing a discount of 20% or more to the benchmarked price of the securities or that there are other exceptional circumstances.

assistant: 或 (iii) 訂定配售或認購價格之日， 除非發行人能令本交易所信納： 發行人正處於極度惡劣財政狀況，而唯一可以拯救發行人的方法是採取緊急挽救行動，該行動中涉及以較證券基準價折讓 20% 或 20% 以上的價格發行新證券； 或發行人有其他特殊情況。
user: Please translate the following sentence from English to Chinese: The listed issuer must satisfy the Exchange that such shareholder indemnity is sufficient.

assistant: 上市發行人必須令本交易所信納此等股東賠償保證是足夠的。
user: Please translate the following sentence from English to Chinese: The Exchange may accept variation of the summary form of disclosure based on the applicant’s circumstances.

assistant: 本交易所可按情況接納申請人改變此摘要格式。
user: Please translate the following sentence from English to Chinese: After the draft listing document has been submitted to the Exchange the three delays must not exceed six months, in total;

assistant: 如上市文件草稿已提交本交易所，則三次押後合計不得超過六個月；
user: Please translate the following sentence from English to Chinese: (5) [Repealed 1 September 2008] 28.15 In the case of a listing document which constitutes a prospectus under the Companies (Winding Up and Miscellaneous Provisions) Ordinance, the following documents must be lodged with the Exchange by 11 a.m. on the intended date of authorisation of the prospectus:

assistant: (5) [ 已於 2008 年 9 月 1 日刪除 ] 28.15 倘根據《公司（清盤及雜項條文）條例》的規定，上市文件構成招股章程，必須於預計批准招股章程進行註冊當日早上十一時前將下列文件送呈本交易所：
user: Please translate the following sentence from English to Chinese: 12. The certiﬁcates must also state:

assistant: 12. 證書亦須註明：
user: Please translate the following sentence from English to Chinese: (1) The acquirer of shares agrees with the PRC issuer and each shareholder of the PRC issuer, and the PRC issuer agrees with each shareholder, to observe and comply with the Company Law, the Regulations and the articles of association of the PRC issuer.

assistant: (1) 股份購買人與中國發行人及其每名股東，以及中國發行人與每名股東，均協議遵守及符合《公司法》、《特別規定》及中國發行人的公司章程的規定。
user: Please translate the following sentence from English to Chinese: 7.31 Where an issuer includes pro forma financial information in any document (whether or not such disclosure of pro forma financial information is required under the GEM Listing Rules), that information must comply with rules 7.31(1) to (6) and a report in the terms of rule 7.31(7) must be included in the relevant document.

assistant: 7.31 凡發行人於任何文件內加入備考財務資料（不論此等備考財務資料的披露是否《GEM 上市規則》所規定），該等資料必須符合《GEM 上市規則》第 7.31(1) 至 (6) 條的規定，有關文件亦須載列《GEM 上市規則》第 7.31(7) 條所規定要求的報告。
user: Please translate the following sentence from English to Chinese: The constant price is defined as the unweighted arithmetic average of the closing price on the first day of each month within the 12 months before the end of the reporting period, unless prices are defined by contractual arrangements.

assistant: 常數價格指在報告期完結前 12 個月內每月首日收市價的非加權平均數，惟按合約安排訂定的價格除外。
user: Please translate the following sentence from English to Chinese: (10) take, or refrain from taking, such other action as it thinks fit, including making public any action taken pursuant to paragraphs (4), (5), (6), (8) or (9) above.

assistant: (10) 酌情采取或不採取其他行動，包括公開根據上文(4)、(5)、(6)、(8)或(9)段所採取的行動。
user: Please translate the following sentence from English to Chinese: [Repealed 1 January 2009] Information about the securities for which listing is sought and the terms and conditions of their issue and distribution

assistant: [ 已於 2009 年 1 月 1 日刪除 ] 關於尋求上市的證券的資料，以及其發行及分銷的條款及條件
user: Please translate the following sentence from English to Chinese: (1) on or after 1 January 2005 must comply with rule 5.15 for the financial year commencing on or after 1 January 2012;

assistant: (1) 在2005年1月1日或之後： 必須由2012年1月1日或之後日期起的財政年度遵守《GEM 上市規則》第 5.15 條；
user: Please translate the following sentence from English to Chinese: and (ii) Proved Reserves plus Probable Reserves (optional), (listed separately)

assistant: 及 (ii) 證實儲量加概略儲量（非必要）（分開表述）
user: Please translate the following sentence from English to Chinese: For these purposes “investment manager” has the meaning given to it in section 316(7) of the Securities and Futures Ordinance.

assistant: 就上述各項而言，「投資經理」一詞具有《證券及期貨條例》第 316(7) 條所給予該詞的涵義。
user: Please translate the following sentence from English to Chinese: and (g) particulars of any arrangement under which a director has waived or agreed to waive any emoluments for each of the three financial years immediately preceding the issue of the listing document.

assistant: 及 (g) 於緊接上市文件刊發前三個會計年度內，在每個會計年度內，有關董事已放棄或同意放棄任何薪酬的安排的詳情。
user: Please translate the following sentence from English to Chinese: Furthermore, there may be other factors, such as a pre-existing intention to dispose of securities, a likelihood of significant public demand for the securities or an intended change of the issuer’s circumstances, which would render an introduction unacceptable to the Exchange.

assistant: 此外，還有其他因素，例如在擬以介紹方式上市之前已有意出售有關證券、公衆人士對有關證券的需求可能頗大，或發行人擬改變其狀況，會令致本交易所拒絕以介紹方式上市的申請。
user: Please translate the following sentence from English to Chinese: (h) full particulars of any public sanctions made against him by statutory or regulatory authorities;

assistant: (h) 法定或監管機構對其作出的任何公開制裁的詳情；
user: Please translate the following sentence from English to Chinese: (2) Without prejudice to rule 31.05, where in the view of the Exchange there is or there is likely to be a false market in its listed debt securities, an issuer must, as soon as reasonably practicable after consultation with the Exchange, announce the information necessary to avoid a false market in its securities.

assistant: (2) 在不影響第31.05條的情況下，若本交易所認爲發行人的上市債務證券出現或可能出現虛假市場，發行人經諮詢本交易所後，必須在合理切實可行的情況下儘快公佈避免其證券出現虛假市場所需的資料；
user: Please translate the following sentence from English to Chinese: (C) does not omit any matters or facts the omission of which would make any information in the non-expert sections of a listing document or any other part of the listing document misleading in a material respect;

assistant: (C) 並無遺漏任何事宜或事實而致使上市文件內非專家部分或上市文件任何其他部分的任何資料在重大方面出現誤導；
user: Please translate the following sentence from English to Chinese: (m) when the site was last inspected;

assistant: (m) 對上一次視察的日期；
user: Please translate the following sentence from English to Chinese: (1) it has information which must be disclosed under rule 13.09;

assistant: (1) 發行人握有根據《上市規則》第 13.09 條必須披露的資料；
user: Please translate the following sentence from English to Chinese: 10. In relation to transactions in its securities, or securities of its subsidiaries during the financial year a listed issuer shall include:

assistant: 10. 對於在有關會計年度內涉及本身的證券或其附屬公司的證券之交易，上市發行人須刊載：
user: Please translate the following sentence from English to Chinese: Where the premium represents 10% or more of the sum of the premium and the exercise price, the value of the underlying assets, the profits and revenue attributable to such assets, and the sum of the premium and the exercise price will be used for the purpose of the percentage ratios;

assistant: 如權利金佔權利金與行使價之總和的 10% 或 10% 以上，則相關資產的價值、其應占盈利及收益、以及權利金與行使價之總和，將用作計算百分比率。
user: Please translate the following sentence from English to Chinese: 19B.02 References in the Exchange Listing Rules to:

assistant: 19B.02 《上市規則》中凡提及：
user: Please translate the following sentence from English to Chinese: 8. A new applicant must submit its Application Proof through HKEx-ESS for publication on the GEM website at the same time it files a listing application with the Exchange.

assistant: 8. 新申請人必須於向本交易所提交上市申請存檔的同時，透過香港交易所電子呈交系統呈交申請版本以登載在 GEM 網站。
user: Please translate the following sentence from English to Chinese: Where the company whose securities will underlie the structured product is listed on the Exchange, “transaction” refers to matters which would be discloseable to shareholders of the underlying company and the public under Chapters 13, 14 and 14A of the Exchange Listing Rules, the Inside Information Provisions, Rule 3 of the Code on Takeovers and Mergers, or Rule 5 of the Code on Share Buy-backs.

assistant: 如該結構性產品之指定證券的發行公司爲本交易所上市的公司，則「交易」乃指根據《上市規則》第十三、十四及十四 A 章、內幕消息條文、《公司收購及合併守則》第 3 條或《公司股份回購守則》第 5 條所載須向正股公司之股東及公衆人士披露的事項。
user: Please translate the following sentence from English to Chinese: It also includes any profit estimate, being any estimate of profits or losses for a financial period which has expired but for which the results have not yet been published.

assistant: 即對一個已期滿會計期間作出的盈虧估計，而有關的會計期間雖已期滿，但上市發行人尚未審計或公佈有關的業績。
user: Please translate the following sentence from English to Chinese: 11. (1) That where provision is made in the articles as to the form of proxy, this must be so worded as not to preclude the use of the two-way form.

assistant: 11. (1) 如在章程細則內製訂有關委任代表的表格的規定，則該等規定的措辭應不排除載有正反表決選擇的表格的使用。
user: Please translate the following sentence from English to Chinese: If the Exchange so requires, an additional translation must be prepared in Hong Kong at the overseas issuer’s expense by such person or persons as the Exchange shall specify.

assistant: 若本交易所要求，須在香港委任由本交易所指定的人士預備額外的譯本，有關費用由海外發行人支付。
user: Please translate the following sentence from English to Chinese: Companies having significant interests outside Hong Kong may apply for an extension of the six-month period.

assistant: 如公司在香港以外地區擁有重大權益，則可申請將六個月的期限延長。
user: Please translate the following sentence from English to Chinese: (2) for listing of a new class of securities, a copy of the written notification issued by HKSCC stating that the securities will be Eligible Securities;

assistant: (2) 如屬新類別證券上市，由結算公司發出的書面通知副本，說明有關證券是「合資格證券」；
user: Please translate the following sentence from English to Chinese: 45.3 The term financial year refers to the period covered by a listed issuer’s financial statements even where the period is not a calendar year.

assistant: 45.3 會計年度指上市發行人財務報表涵蓋的期間，即使該段期間並非一個歷年。
user: Please translate the following sentence from English to Chinese: To facilitate the sponsor to meet its obligations and responsibilities under the Exchange Listing Rules and the Code of Conduct, the written engagement agreement referred to in rule 3A.02 must contain at least the following obligations for the applicant and its directors:

assistant: 爲便利保薦人履行《交易所的上市規則》及《操守準則》中有關保薦人的責任及職責，根據《上市規則》第 3A.02 條所訂立的委聘協議書，最低限度必須載有以下條文，以使申請人及其董事：
user: Please translate the following sentence from English to Chinese: (a) the consideration passing to or from any member of the group;

assistant: (a) 有關集團內任何成員公司接受或繳付的代價；
user: Please translate the following sentence from English to Chinese: (2) whether the market has adequate and pre-determined trading hours and days the suspension of which is provided for only by the laws, regulations or rules regulating it;

assistant: (2) 市場是否具有恰當的及設定的交易時間和日期，而其暫停買賣只能由管制的法律、規例或規則加以規定；
user: Please translate the following sentence from English to Chinese: Warning Statement “The valuation arrived at has not been determined by reference to comparable market transactions which is the most reliable method for valuing property assets and the most common method used for valuing properties in Hong Kong.

assistant: 警告聲明 「有關物業的估值並未參照可資比較的市場交易而釐定，該方法是爲物業資產估值的最可靠的方法，並且是香港最常用的物業估值方法。
user: Please translate the following sentence from English to Chinese: (a) in the case of equity securities other than warrants, units in a unit trust, redeemable shares in a mutual fund, or securities issued by an open-ended investment company or collective investment scheme, in accordance with the following schedule:

assistant: (a) 如屬股本證券，而非認股權證、單位信託的單位、互惠基金的可贖回股份、開放式投資公司或其他集體投資計劃所發行的證券，則按下列比例繳付：
user: Please translate the following sentence from English to Chinese: (i) whether the skills and experience of the audit firm make it a suitable supplier of non-audit services;

assistant: (i) 就核數師的能力和經驗來說，其是否適合爲發行人提供該等非核數服務；
user: Please translate the following sentence from English to Chinese: 19.02 If any transaction for the purposes of this Chapter is also a connected transaction for the purposes of Chapter 20, the listed issuer will, in addition to complying with the provisions of this Chapter, have to comply with the provisions of Chapter 20.

assistant: 19.02 如任何交易就本章而言亦屬於第二十章所指的關連交易，上市發行人除須遵守本章的規定外，亦須遵守第二十章的規定。
user: Please translate the following sentence from English to Chinese: and (c) the directors must also prominently disclose in the applicant’s annual reports any change in details previously so disclosed in the applicant’s listing document or annual reports. Notes:

assistant: 以及 (c) 董事亦須就其以往在上市文件及年度報告中披露的有關資料之任何轉變，在申請人的年度報告內的顯眼位置作出披露。 附註：
user: Please translate the following sentence from English to Chinese: If a waiver is granted, the terms and conditions of the issue must include a requirement for the issuer to provide written confirmation to the trustee (or equivalent), on an annual basis, that no event of default or other matter which is required to be brought to the trustee’s attention has occured.

assistant: 如獲准是項豁免，發行的條款及條件須包括一項有關發行人須每年向受託人（或同等者）提供書面確認的規定，致使並無失責或其他需受託人予以注意的事情發生。
user: Please translate the following sentence from English to Chinese: (a) the listed issuer’s total capital commitment (whether equity, loan or otherwise), including any contractual commitment to subscribe for capital;

assistant: (a) 上市發行人的資本承擔總額（不論是股本、借貸或其他形式），包括任何認購資本的契約承擔；
user: Please translate the following sentence from English to Chinese: (c) research and development;

assistant: (c) 研發；
user: Please translate the following sentence from English to Chinese: Retaining an expert to advise or assist a new applicant or Sponsor on any non-expert section of the listing document does of itself not make such section an expert section.

assistant: 委任專家就上市文件內任何非專家部分向新申請人或保薦人提供意見或給予協助，不會令該部分成爲專家部分。
user: Please translate the following sentence from English to Chinese: The following apply if the listed issuer’s group acquires a company or business from a connected person, and the connected person guarantees the profits or net tangible assets or other matters regarding the financial performance of the company or business.

assistant: 如上市發行人集團向關連人士購入一家公司或一項業務，而該關連人士就該公司或業務的盈利或有形資產淨值或其他有關財務表現的事項作出保證。
user: Please translate the following sentence from English to Chinese: (A) its annual report including its annual accounts and, where the issuer prepares consolidated financial statements referred to in section 379(2) of the Companies Ordinance, the consolidated financial statements, together with a copy of the auditors’ report thereon, or (B) its summary financial report not less than 21 days before the date of the issuer’s annual general meeting and in any event not more than four months after the end of the financial year to which they relate.

assistant: (A) 其年度報告，包括年度帳目及就該等帳目而作出的核數師報告（如發行人製備《公司條例》第 379(2) 條所指的綜合財務報表，則年度帳目須包括該綜合財務報表），或 (B) 財務摘要報告。 上述文件須於發行人股東周年大會召開日期至少 21 天前，有關財政期間結束後（無論如何不得超過）4 個月內送交上述人士。
user: Please translate the following sentence from English to Chinese: 31.34 Where the market price of the debt securities of the issuer approaches the extremities of HK$0.01 or HK$9,995.00, the Exchange reserves the right to require the issuer either to change the trading method or to proceed with a consolidation or splitting of its securities.

assistant: 31.34 如發行人的債務證券市價接近 0.01 港元或 9,995.00 港元的極端水平，本交易所有權要求發行人更改其證券的交易方法或將其證券合併或分拆。
user: Please translate the following sentence from English to Chinese: and (d) the invitation or offering document (or its equivalent) and documents that consist of, or are drafts of, or relate to, agreements to be entered into in connection with the issue of the securities.

assistant: 及 (d) 提出發售邀請或建議的文件（或同等訊息），以及包括就證券的發行而訂立的協議，或該等協議的初稿或與該等協議有關的文件。
user: Please translate the following sentence from English to Chinese: Senior management may include directors of subsidiaries; heads of divisions, departments or other operating units within the group as, in the opinion of the listed issuer’s directors, is appropriate.

assistant: 高層管理人員可包括上市發行人附屬公司的董事，以及上市發行人的董事認爲合適的集團內其他科、部門或營運單位的主管。
user: Please translate the following sentence from English to Chinese: (a) the issuer shall establish an independent board committee (which shall consist only of independent non-executive directors) to advise shareholders as to whether the terms of the relevant transaction or arrangement are fair and reasonable and whether such a transaction or arrangement is in the interests of the issuer and its shareholders as a whole and to advise shareholders on how to vote, taking into account the recommendations of the independent financial adviser appointed under rule 17.47(6) (b);

assistant: (a) 發行人須設立獨立董事委員會（委員會成員須全部是獨立非執行董事），就有關交易或安排的條款是否公平合理，以及有關交易或安排是否符合發行人及其股東整體利益而向股東給意見，並在考慮過根據《GEM 上市規則》第 17.47(6)(b) 條委任的獨立財務顧問的建議後，就股東該如何表決而給予意見；
user: Please translate the following sentence from English to Chinese: (b) references to securities in paragraph 13 shall mean and refer to securities*.

assistant: (b) 凡在第 13 段中提及證券之處，即指“證券 *”。
user: Please translate the following sentence from English to Chinese: the use of financial instruments for hedging purposes and the extent to which foreign currency net investments are hedged by currency borrowings and other hedging instruments.

assistant: 使用金融工具作對沖用途； 以及外幣投資淨額以貨幣借貸及其他對沖工具進行對沖的程度。
user: Please translate the following sentence from English to Chinese: (2) The issuer must ensure that any document published on its website pursuant to the GEM Listing Rules remains available on its website on a continuous basis for at least 5 years from the date of first publication.

assistant: (2) 發行人必須確保其根據《GEM上市規則》在其自己網站登載的文件持續登載於網站至少五年（由首次登載日期起計）。
user: Please translate the following sentence from English to Chinese: relevant details, including the reasons and circumstances that give rise to the issues concerned, must be submitted to the Exchange in sufficient time for its determination.

assistant: 則有關詳情（包括有關事宜的源由及情況）必須呈交本交易所，讓本交易所有充分時間作出決定。
user: Please translate the following sentence from English to Chinese: The listed issuer must set out in each such corporate communication the steps for notifying the listed issuer of any such change together with a statement expressly informing holders that:

assistant: 上市發行人必須在每份此等公司通訊中載列有關通知上市發行人任何此等修改的步驟，並明確向持有人說明：
user: Please translate the following sentence from English to Chinese: Circular 14A.46 The listed issuer must send a circular to its shareholders:

assistant: 通函 14A.46 上市發行人必須在下述期限內向股東發送通函：
user: Please translate the following sentence from English to Chinese: and (b) there must, as at the time of listing, be an adequate spread of holders of such securities.

assistant: 及 (b) 於上市時，該等證券必須有不同方面的人士持有。
user: Please translate the following sentence from English to Chinese: (ii) the issuer has previously sent to its shareholders an Explanatory Statement complying with the provisions of rule 10.06(1)(b);

assistant: (ii) 發行人已事先向其股東寄發一份符合《上市規則》第 10.06(1)(b) 條的「說明函件」；
user: Please translate the following sentence from English to Chinese: 21. A description of whether there are any restrictions on the free transferability of the underlying shares.

assistant: 21. 說明自由轉換正股有沒有任何限制。
user: Please translate the following sentence from English to Chinese: (2) the passive investor

assistant: (2) 該被動投資者
user: Please translate the following sentence from English to Chinese: Issuers are recommended to present the above information in tabular format to show separately the amounts used and the purposes for which they are used, and compare each of the actual or intended uses against the intention and expected timeframe previously disclosed by the issuer.

assistant: 發行人宜以表列方式呈示上述資料，分別顯示不同用途的已用及將用金額，並將每項實際或計劃用途與發行人先前披露的計劃及預期時間表作對照。
user: Please translate the following sentence from English to Chinese: It is the sole responsibility of the issuer to ensure that all material submitted by it or on its behalf for publication on the Exchange’s website is accurate.

assistant: 發行人負有全部責任去確保其或其代表爲登載於本交易所網站上而呈交的一切資料準確無誤。
user: Please translate the following sentence from English to Chinese: (3) Where the No. 8 signal or above is hoisted between 3 pm and 4 pm on the first ex-date, no changes will be made to the timetable for accepting shares for registration in respect of the reduced business hours on such ex-date;

assistant: (3) 如果 8 號或以上臺風訊號於第一個除淨日下午 3 時至 4 時懸掛，則接受股份登記的時間表毋須就該除淨日所減少的營業時間作出改變；
user: Please translate the following sentence from English to Chinese: >50% Subsidiary A

assistant: >50% A附屬公司
user: Please translate the following sentence from English to Chinese: For the purpose of this rule 13.25(2), 100% of that subsidiary’s total assets, profits or revenue (as the case may be) or, where that subsidiary itself has subsidiaries, the consolidated total assets, profits or revenue (as the case may be) of that subsidiary is to be compared to the total assets, profits or revenue (as the case may be) shown in the issuer’s latest published audited consolidated financial statements irrespective of the interest held in the subsidiary. Notes:

assistant: 就本第 13.25(2) 條而言，不論發行人於有關附屬公司持有多少權益，發行人均須將該附屬公司 100% 的資產、盈利或收益總值（視屬何情況而定）或（若附屬公司亦有本身的附屬公司）該附屬公司 100% 的綜合資產、盈利或收益總值（視屬何情況而定），與發行人最近期發表的經審計綜合財務報表所示的資產、盈利或收益總值（視屬何情況而定）作比較。 注：