billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: When the behavioural characteristics of a product differ from its contractual characteristics, the behavioural characteristics are assessed to determine their actual underlying interest rate risk.

assistant: 當產品之行爲特徵與其合同特徵不同時，則對行爲特徵進行評估以釐定彼等之實際相關利率風險。
user: Please translate the following sentence from English to Chinese: Brokerage rates will not be excessive of customary brokerage rates.

assistant: 經紀費不得高於慣常收取的經紀費。
user: Please translate the following sentence from English to Chinese: The Company has agreed to indemnify the Investment Manager from and against any and all liabilities, obligations, losses, damages, penalties, actions, judgments, suits, costs, expenses or disbursements of any kind or nature other than those resulting from its wilful misfeasance, negligence, bad faith or reckless disregard of duties or obligations under the Investment Management Agreement on the part of the Investment Manager, its directors, officers or agents.

assistant: 本公司已同意，除非投資經理、其董事、高級職員或代理人在履行職責時由於蓄意行爲不當、疏忽、不真誠或罔顧其於投資管理協議下職責或責任後果而引致事故，否則本公司須就任何類別或性質的負債、責任、損失、損害、罰則、法律行動、判決、訴訟、費用、開支或開銷對投資經理作出彌償。
user: Please translate the following sentence from English to Chinese: — Commercial & Private Banking, servicing medium-sized companies in Europe by offering financial solutions through its integrated European network of Commercial Business Centres and offers integrated institutional management of assets and liabilities to wealthy individuals and business clients;

assistant: －商業及私人銀行業務，透過其商業中心綜合歐洲網絡爲歐洲中型企業提供金融解決方案服務，以及爲富裕人士及商業客戶提供資產及負債綜合機構管理服務；
user: Please translate the following sentence from English to Chinese: APPENDIX E

assistant: 附錄E
user: Please translate the following sentence from English to Chinese: (ii) details of the Trustee’s and Registrar’s Agent in the section headed ADMINISTRATION of the EM shall be deleted in its entirety;

assistant: (ii) 刪除基金說明書內標題爲「行政」一節有關信託人及註冊處之代理人的整段資料；
user: Please translate the following sentence from English to Chinese: 13. The Transfer Agent The Management Company has entered into a Transfer Agency Agreement with the Transfer Agent whereby the Transfer Agent has agreed to provide all necessary transfer agency functions including application and transaction processing, maintaining the share register, and services related to these functions.

assistant: 13. 過戶代理人管理公司已與過戶代理人訂立過戶代理人協議，據此，過戶代理人同意提供所有必須的過戶代理職能，包括處理申請及交易、管理股票登記冊及提供與該等職能相關的服務。
user: Please translate the following sentence from English to Chinese: investment management, transfer agency and administration and marketing and distribution.

assistant: 投資管理、轉讓代理及行政管理及市場推廣以及分銷。
user: Please translate the following sentence from English to Chinese: The Redemption Amount will be rounded to the nearest two decimal places (or, in the case of Japanese Yen, the nearest whole unit) in the Specified Currency, 0.005 (or, in the case of Japanese Yen, half of one unit) being rounded upwards.

assistant: 贖回額將以指定貨幣計算進位至最接近的兩個小數位（或如爲日圓，進位至最接近的整數單位），即 0.005（或如爲日圓，半個單位）將會予以向上調整。
user: Please translate the following sentence from English to Chinese: Where a derivative credit spread is not directly available, it may be derived from the price of the reference cash bond.

assistant: 如衍生工具信貸息差無法直接獲取，則其可能取自參考現金債券價格。
user: Please translate the following sentence from English to Chinese: Particulars of the share options granted under the DBSH Share Option Plan in 2004 and 2005 have been set out in the Directors’ Reports for the years ended 31 December 2004 and 2005 respectively.

assistant: 星展集團控股有限公司（星展集團控股）購股權計劃 於2004年及2005年根據星展集團控股購股權計劃授出的購股權詳情分別載於截至2004年及2005年12月31日止年度的董事會報告內。
user: Please translate the following sentence from English to Chinese: The portion held by each sub-fund, category, or class within each of these internal sub-portfolios may be expressed either in terms of percentages or in terms of entitlements, as specified in the following two paragraphs.

assistant: 各子基金、種類或類別在各此等內部子投資組合所持的部份可如以下兩段所訂明，按百分比或權額列示。
user: Please translate the following sentence from English to Chinese: Neither the Manager nor its Connected Persons will receive cash or other rebates from brokers or dealers in respect of transactions for the account of the Fund.

assistant: 經理人或其關連人士不得就基金的交易向經紀或交易商收取現金或其他回佣。
user: Please translate the following sentence from English to Chinese: Scenario 6:

assistant: 情況 6 ﹕
user: Please translate the following sentence from English to Chinese: 15, 66 Programme Date .

assistant: 15, 66 計劃日期 .
user: Please translate the following sentence from English to Chinese: *** The investment period of the Bull ELIs is 180 days. Hence, the investor makes a loss of 100% in 180 days, which is equivalent to a daily loss of 0.5556% (100% ‫נ‬180).

assistant: *** 看漲式股票掛鉤投資的投資期是180日。 因此，投資者在180日內的虧損率爲100%，相當於每日虧損率 0.5556%（100%÷ 180）。
user: Please translate the following sentence from English to Chinese: 6. The Underlying Fund(s) of certain Investment Option(s) may use Financial Derivative Instruments (“FDI”) for hedging purposes and/or to meet its (their) investment objectives.

assistant: 6. 某些投資選項之相關基金可能會運用金融衍生工具作對沖及 / 或以達至其投資目標。
user: Please translate the following sentence from English to Chinese: The performance of commodities, precious metals and commodity futures also depends on the general supply situation of the respective goods, the demand for them, the expected output, extraction and production as well as the expected demand, and can for this reason be especially volatile. Post-tax returns to Shareholders are dependent on the local tax rules in the Shareholders' place of tax residence (see section 3.4 Taxation for comments on taxation generally).

assistant: 商品、貴金屬和商品期貨的表現亦視乎有關貨品的一般供應、對貨品的需求、預期產量、開採和生產，以及預期的需求，其表現可爲此原因特別波動。 股東的除稅後回報視乎在稅務上股東的居位國當地的稅務規則（有關一般稅務事項見第 3.4 節「稅務」）。
user: Please translate the following sentence from English to Chinese: There were no Assets held for sale transferred into and out of Level 3 in 2017 for both CSi group and Bank.

assistant: 於二零一七年，瑞信國際集團及本銀行均沒有持作出售資產轉入及轉出第三級。
user: Please translate the following sentence from English to Chinese: The Initial Subscriber will then deliver to the Distributors the Notes allocated to them at the discretion of the Arranger on the Issue Date.

assistant: 初步認購人其後將向分銷商交付安排人於此等債券發行日期酌情分配予他們的此等債券。
user: Please translate the following sentence from English to Chinese: (iv) paragraphs 27 and 31 of the Third Schedule on the basis that it would be unduly burdensome for the Issuer to provide such information since the Issuer is not required to publish any financial statements or auditor’s report under the laws of Cayman Islands.

assistant: (iv)附表三第27及31段，理據爲由於發行人根據開曼羣島法律毋須提供任何財務報表或核數師報告，所以發行人如若提供該等資料，將造成不必要的負擔。
user: Please translate the following sentence from English to Chinese: In particular, sums deriving from the issue of these bonds must be invested in conformity with the law in assets which, during the whole period of validity of the bonds, are capable of covering claims attaching to the bonds and which, in case of bankruptcy of the issuer, would be used on a priority basis for the repayment of principal and payment of the accrued interest.

assistant: 從發行此等債券所取得的款項尤其必須按照法律投資於在債券的整個有效期間內均能夠應付債券所附帶的申索的資產，並且在發行人破產的情況下，此等資產將優先用以償付本金及支付應計利息。
user: Please translate the following sentence from English to Chinese: The Sub-Fund may use financial derivative instruments for the purposes of hedging and efficient portfolio management.# The Sub-Fund may invest up to 20% of its total assets in debt securities which are unrated at time of purchase and up to 15% of its total assets in distressed debt securities at time of purchase.

assistant: 子基金可爲對沖目的及有效組合管理投資於金融衍生工具。 # 子基金可投資最多佔總資產20%於購入時爲未經評級之債務證券及最多佔總資產15%於購入時爲受壓債務證券。
user: Please translate the following sentence from English to Chinese: Invested cash collateral should be diversified in accordance with the diversification requirement applicable to non-cash collateral. Invested cash collateral may not be placed on deposit with the counterparty or a related entity.

assistant: 已投資現金抵押品應根據適用於非現金抵押品的分散規定進行多元化投資。 已投資現金抵押品不可存放於交易對手或有關實體的存款。
user: Please translate the following sentence from English to Chinese: Additional purchases of shares in other Portfolios or an increased investment in existing Portfolios may be made in written form without completing further Application Forms.

assistant: 如欲額外購買其他投資組合的股份或增加現有投資組合的投資，投資者可以提出書面申請，而毋須再填寫申請表格。
user: Please translate the following sentence from English to Chinese: The allocation of Calyon’s shareholders’ equity to each business line is based on regulatory prudential ratio requirements.

assistant: Calyon股東權益於每項業務的分配乃根據監管穩健比率的規定而釐定。
user: Please translate the following sentence from English to Chinese: (2) hedges of the variability of future cash flows from forecasted transactions and floating rate assets and liabilities (cash flow hedges);

assistant: (2)對沖來自預期進行的交易及浮息資產與負債的未來現金流量變異（現金流量對沖）；
user: Please translate the following sentence from English to Chinese: or 2) establishing whether you are a citizen of the United States, resident of the United States for its federal income tax purposes or otherwise subject to tax in the United States and/or to substantiate whether your account has US status for the purposes of FATCA.

assistant: 或 2) 確立您是否一名美國公民、美國聯邦所得稅法所指的美國居民，或須繳納美國稅務的其他人士； 及/或就 FATCA目的而言，證明您的帳戶是否美國帳戶。
user: Please translate the following sentence from English to Chinese: (i) supply the Company promptly with any correspondence received from the SFC in Hong Kong as regards the Company;

assistant: (i) 於香港收到證監會發出關於本公司的任何通訊後即時向本公司提供該等通訊；
user: Please translate the following sentence from English to Chinese: Such notification may be made by way of a notice on the Company’s website.

assistant: 有關通知可以在本公司網站刊登通知的方式作出。
user: Please translate the following sentence from English to Chinese: The Fund Manager shall calculate the Net Asset Value of the Fund and the Net Asset Value per Unit on each Valuation Day, and make an announcement as stipulated after review by the Fund Custodian.

assistant: 基金管理人每個估值日計算基金資產淨值及基金份額淨值，經基金託管人覆核，按規定公告。
user: Please translate the following sentence from English to Chinese: Mr. Campbell joined Income Partners as a senior investment analyst in 2003 and he has been a CFA charter-holder since that same year.

assistant: Campbell 先生於 2003 年加入豐收投資，擔任資深投資分析師，並自同一年起持有特許財務分析師資格。
user: Please translate the following sentence from English to Chinese: (c) the Company may take account of collateral received by the FDI in order to reduce the exposure to the counterparty, provided that the collateral meets with the requirements specified in paragraphs (3), (4), (5), (6), (7), (8), (9) and (10) of Regulation 24 of the Central Bank Regulations.

assistant: (c) 本公司可計入金融衍生工具所收到的抵押品，以減輕交易對手風險承擔，惟抵押品須符合《中央銀 行規例》第24條第(3)、 (4)、 (5)、 (6)、 (7)、 (8)、 (9)及(10)段指定的規定。
user: Please translate the following sentence from English to Chinese: The Dealers (as direct or indirect participants in Euroclear and/or Clearstream, Luxembourg) will be the entitled accountholders for the purposes of delivery of such payments and notices to Noteholders, and therefore investors will have to rely on their Dealer to credit their respective accounts with payments and/or to distribute to the investors notices which it receives through Euroclear and/or Clearstream, Luxembourg from the Issuer, or as the case may be, the Guarantor.

assistant: 經銷商（作爲歐洲結算系統及或盧森堡結算系統的直接或間接參與者）將會是持有權益的賬戶持有人，以向票據持有人交付付款及通知。 因此，投資者將會依賴他們的經銷商將付款記入他們各自的賬戶內，及或依賴經銷商將透過歐洲結算系統及或盧森堡結算系統從發行人或（視情況而定）擔保人收到的通知分派給他們。
user: Please translate the following sentence from English to Chinese: Bonds or other debt securities involve credit risk to the issuer which may be evidenced by the issuer’s credit rating.

assistant: 債券或其他債務證券涉及發行機構的信用風險，該等風險可從發行機構的信用評級中反映。
user: Please translate the following sentence from English to Chinese: 4.2 Charges to Investors

assistant: 4.2 向投資者收取的費用
user: Please translate the following sentence from English to Chinese: In addition, those Portfolios exposed to emerging markets currencies may experience even greater volatility.

assistant: 此外，涉及新興市場貨幣的組合基金可能承受甚至更大的波幅。
user: Please translate the following sentence from English to Chinese: The Fund’s investments may be denominated in Euros or in currencies other than the Euro.

assistant: 本基金之投資可以歐元或歐元以外之貨幣計值。
user: Please translate the following sentence from English to Chinese: (ii) put options may be written by the Fund provided adequate liquid assets are set aside until the expiry of said put options to cover the aggregate exercise price of the securities to be acquired by the Fund pursuant thereto;

assistant: (ii) 本傘子基金可以沽出認沽期權，但必須撥出足夠流動資產，直至上述認沽期權到期，以便彌補本傘子基金按本文件購買證券時須就行使期權所支付的總行使價格；
user: Please translate the following sentence from English to Chinese: Units will normally be issued or redeemed on any dealing day which will normally be every day (other than a Saturday or a Sunday or a Hong Kong public holiday) on which banks in Hong Kong are open for normal banking business and on which stock exchanges in markets on which, in the opinion of the Manager, all or part of investments of the relevant Fund are quoted, listed or dealt in are open for trading.

assistant: 單位將通常於每個交易日發行或贖回，該交易日通常指每一日（星期六或星期日或香港公衆假期除外），而該日爲香港銀行開放辦理一般銀行業務且經理人認爲該日爲有關基金之全部或部分投資所掛牌、上市或買賣之市場之證券交易所開放進行買賣之日子。
user: Please translate the following sentence from English to Chinese: If the acquisition and realisation of Shares is or forms part of a trade, profession or business carried on in Hong Kong, gains realised by the relevant investors may attract Hong Kong profits tax.

assistant: 若購入或變現股份屬於或構成在香港進行貿易、專業或業務的一部份，則有關投資者可能須就變現的收益繳納香港利得稅。
user: Please translate the following sentence from English to Chinese: It will issue the Notes under its U.S.$2,000,000,000 Euro Medium Term Note Programme in the ordinary course of its business, and will use the proceeds of the Notes to enter into financial hedging transactions with respect to the Notes.

assistant: 發行人將根據其2,000,000,000美元歐洲中期票據計劃，在其日常業務過程中發行票據，並將票據所得款項用於就票據訂立金融對沖交易。
user: Please translate the following sentence from English to Chinese: Assets in the Securities Accounts contributed by the relevant fund belong solely to the relevant funds and assets in the Cash Accounts contributed by the relevant fund become an unsecured debt owing from the PRC custodian to the relevant fund.

assistant: 有關基金在證券帳戶內的資產僅屬有關基金所有，而有關基金在現金帳戶內的資產將成爲中國保管人對有關基金的無抵押債務。
user: Please translate the following sentence from English to Chinese: The rating reflects Fubon Bank’s strong capitalization, good liquidity and sound asset quality.

assistant: 該評級反映富邦銀行資本雄厚，流動資金充裕及資產質素優良。
user: Please translate the following sentence from English to Chinese: Where more than one Calculation Agent is appointed in respect of the Notes, references in these Conditions to the Calculation Agent shall be construed as each Calculation Agent performing its respective duties under the Conditions.

assistant: 假如超過一名計價代理就票據獲委任時，本條件中凡提及計價代理，須詮釋爲每名計價代理履行其在本條件中的各自的責任。
user: Please translate the following sentence from English to Chinese: For example, if a shareholder converts from a sub-fund that deals daily into a sub-fund that deals twice a month, the redemption will be processed so that the shareholder remain invested in the sub-fund he converts from as long as possible and the conversion request will only be executed to match the next Dealing Day of the subfund the shareholder converts to.

assistant: 舉例而言，倘股東從每日交易的附屬基金轉入每月兩次交易的附屬基金，於處理該贖回時，將確保該股東能夠儘可能久地繼續投資於所轉出附屬基金，且轉換請求將僅於該股東所轉入附屬基金的下一個交易日執行。
user: Please translate the following sentence from English to Chinese: Independence The Board currently consists solely of directors who have no executive functions within the Group.

assistant: 獨立性 董事會目前由集團內部無行政職責的董事組成。
user: Please translate the following sentence from English to Chinese: (f) The liquidation proceeds of futures, forward or options contracts not traded on exchanges or on other Regulated Markets are valued at their net liquidating value determined, pursuant to the policies established by the Directors, on the basis of calculations consistently applied for all types of contracts.

assistant: (f) 若期貨、遠期或期權合約並非在交易所或其他受監管市場買賣，其結算所得款項乃根據董事會所訂定的政策，按一致適用於所有類別合約的計算基準而釐定的淨結算價值估值。
user: Please translate the following sentence from English to Chinese: Scenario 2 — Redemption at the Cash Redemption Amount

assistant: 情況二—按現金贖回款額贖回
user: Please translate the following sentence from English to Chinese: The expected level of leverage is calculated as the sum of the notionals of the financial derivative instruments held by the Portfolio. Pursuant to the CSSF Circular 11/512 dated 30 May 2011, this calculation methodology neither takes into account the fact that a particular financial derivative instrument increases or decreases the Portfolio’s investment risks nor permits to net financial derivative instruments with reverse positions.

assistant: 預期槓桿水平乃按本基金所持金融衍生工具的名義金額總值計算。 根據日期爲二零一一年五月三十日的盧森堡金融業監管委員會（CSSF）11/512 號公告，此計算方法並不計及特定金融衍生工具增加或減少本基金投資風險的情況，亦不允許以反向持倉對銷金融衍生工具。
user: Please translate the following sentence from English to Chinese: Investors should be aware that the hedging strategy may substantially limit Shareholders of the relevant Hedged Share Class from benefiting from any potential increase in value of the share class expressed in the reference currency(ies), if the Hedged Share Class currency falls against the reference currency(ies).

assistant: 投資者應注意，若對沖股份類別的貨幣相對於參考貨幣下跌的話，對沖策略可能大量地限制了有關對沖股份類別的股份持有人從以參考貨幣顯示的股份的潛在上升價值獲得的利益。
user: Please translate the following sentence from English to Chinese: Upon receipt of a written request from a holder of registered Shares, hard copies of the reports will be made available to such holder.

assistant: 在收到登記在冊的股份的股東的書面請求後，將向該股東提供報告的硬拷貝。
user: Please translate the following sentence from English to Chinese: So long as any Notes are represented by a Global Note or a Global Certificate which is held through Euroclear, Clearstream, Luxembourg and/or any other clearing system, any notice and/or payment to be given or made to the Noteholders shall be validly given by the delivery of the relevant notice and/or payment to the relevant clearing system for communication or delivery to the entitled accountholders.

assistant: 只要票據是以透過歐洲結算系統、盧森堡結算系統及／或任何其他結算系統持有的總額票據或總額證書爲代表，則任何發給或付給票據持有人的通知及／或款項，經交付有關的結算系統以便傳達或送交給有權接收的賬戶持有人後，即告有效送達。
user: Please translate the following sentence from English to Chinese: The Investment Adviser will evaluate not only an issuer’s ability to repay their debt, but will also determine whether the pricing of such debt appropriately reflects the issuer’s ability to repay. “Distressed securities”, for the purposes of the Fund, refers to a security with a credit rating lower than CCC- by Standard & Poor’s or equivalent.

assistant: 投資顧問不但會評估發行人償還債務的能力，亦會確定該項債務的定價是否適當地反映發行人的還債能力。 就本基金而言，「財困證券」指標準普爾或相等信用評級機構評定爲低於CCC-的證券。
user: Please translate the following sentence from English to Chinese: The downgrading of fixed income securities may affect the liquidity of investments in fixed income securities.

assistant: 定息證券評級之下調可能影響於定息證券之投資之流通性。
user: Please translate the following sentence from English to Chinese: - lending, provision of credits and guarantees, and deposit taking;

assistant: - 借貸、提供授信及擔保和接受存款；
user: Please translate the following sentence from English to Chinese: Distributor(s)’ commissions and other transaction costs including our cost of hedging are factored into the pricing of the Bull ELIs.

assistant: 分銷商佣金及其他交易成本（包括本公司的對沖成本）已計入看漲式股票掛鉤投資的定價內。
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in other PRC related securities listed or quoted outside Mainland China and Hong Kong if such securities are issued by companies which are related to the PRC’s consumption sector.

assistant: 本分支基金亦可投資於在中國內地或香港以外上市或報價的其他與中國相關的證券，條件是該等證券由業務性質與中國消費行業有關的公司發行。
user: Please translate the following sentence from English to Chinese: C is the switching fee if any;

assistant: C 指轉換費（如有）；
user: Please translate the following sentence from English to Chinese: (a) refuse all or part of a subscription application for Shares, (b) repurchase, at any time, Shares held by investors not authorized to buy or own the Company’s Shares.

assistant: (a) 拒絕全部或部分股份認購申請。 (b) 隨時回購未獲授權購買或擁有本公司股份的投資者所持股份。
user: Please translate the following sentence from English to Chinese: References in the Conditions to something as “shown” or “specified” will mean such matter as is specified in the relevant Supplemental Trust Deed.

assistant: 在條件中，如提及「表明」或「指明」某事，將指該事項在相關補充信託契據中指明。
user: Please translate the following sentence from English to Chinese: Certain Institutional Reserved Equity funds may in addition make extensive use of financial derivative instruments or use complex derivative instruments or strategies to meet the investment objectives of the funds.

assistant: 部份股票基金可能會另行廣泛使用金融衍生工具，或採用複雜的衍生工具或策略，以達致基金的投資目標。
user: Please translate the following sentence from English to Chinese: In addition, Hong Kong profits tax may be charged at a prevailing rate of 17.5 per cent on profits arising on the sale, disposal or redemption of Notes where such sale, disposal or redemption are or form part of a trade, profession or business carried on in Hong Kong.

assistant: 此外，倘若票據銷售、出售或贖回屬於或構成在香港進行的行業、專業或業務，由該等銷售、出售或贖回產生的溢利的17.5%或須繳納香港利得稅。
user: Please translate the following sentence from English to Chinese: The Company incurs credit exposure as a dealer in OTC derivatives activities.

assistant: 本公司於場外衍生工具活動中擔任交易商而產生信貸風險。
user: Please translate the following sentence from English to Chinese: As a result, the pricing models used for valuation often incorporate significant estimates and assumptions, which may impact the level of precision in the Condensed Consolidated Financial Statements.

assistant: 因此，估值所用的定價模式通常包含大量估計及假設，並因而可能影響簡明綜合財務報表所報的準確性。
user: Please translate the following sentence from English to Chinese: None of the Trustee, the Manager, the Registrar or any other related parties or any authorized agents or delegates accepts any responsibility for any loss caused as a result of non-receipt or illegibility of any application sent by facsimile or other written or electronic means or for any loss caused in respect of any action taken as a consequence of such instructions sent by facsimile or other written or electronic means believed in good faith to have originated from properly authorized persons.

assistant: 受託人、基金經理、過戶處或任何其他關聯方或任何經授權代理或代表概不就任何申請因以傳真或其他書面或電子形式遞交而未收到或無法辨認造成的任何損失或因獲妥爲授權的人士發出本著真誠相信爲有關傳真指示而採取的任何行動所造成的任何損失承擔任何責任。
user: Please translate the following sentence from English to Chinese: PRC Brokerage Risk The execution and settlement of transactions or the transfer of any funds or securities may be conducted by brokers (“PRC Brokers”) appointed by the Investment Manager.

assistant: 中國經紀風險： 由投資經理委任的經紀（「中國經紀」）可進行交易執行及結算或轉撥任何款項或證券。
user: Please translate the following sentence from English to Chinese: Circumstances in which the Notes will not be issued The Arranger will determine the actual principal amount of the Notes to be issued (if any) in its absolute discretion on or prior to the Fixing Date by reference to general market interest during the Offer Period.

assistant: 票據將不予發行的情況 安排人將有絕對酌情權於裁定日或之前，透過參考發售期內一般市場對票據的興趣而釐定將予發行的票據（如有）的實際本金額。
user: Please translate the following sentence from English to Chinese: According to Circular 81 and Circular 127, the latest capital gain tax provisioning approach is as follows:

assistant: 根據81號通知及127號通知，最新的資本增值稅撥備方法如下：
user: Please translate the following sentence from English to Chinese: 3 Includes net rent received from third parties and net operating expenses.

assistant: 3 包括自第三方收取的租金淨額及經營開支淨額。
user: Please translate the following sentence from English to Chinese: UNREALIZED LOSSES

assistant: 估計未變現虧損
user: Please translate the following sentence from English to Chinese: The value of units or shares or other similar participations in any collective investment scheme which provides for the units or shares or other similar participations therein to be redeemed at the option of the holder, shall be valued at the last available net asset value per unit or share or other similar participation or (if bid and offer prices are published) the last available bid price.

assistant: 如屬任何集合投資計劃的單位或股份或其他類似權益，而該集合投資計劃規定，單位或股份或其他類似權益的持有人可選擇贖回該等單位或股份或類似權益的款項，則其價值將等同每一單位或股份或其他類似權益的最新公佈資產淨值或（倘買入價及賣出價已公佈）最新公佈買入價。