billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: * For any IRD Share Class, the dividend frequency will be monthly.

assistant: *就任何IRD股份類別而言，派息次數將爲每月。
user: Please translate the following sentence from English to Chinese: Hang Seng Bank’s most recently published audited annual report and accounts and unaudited interim financial statements;

assistant: 囪生銀行最近期刊發的經審覈年度報告及賬目以及未經審覈中期財務報表；
user: Please translate the following sentence from English to Chinese: Scheduled to be [insert date], being the second Business Day after the Determination Date, provided where the Bank is obliged to deliver the number of the Linked Stock in the Stock Amount, if such date is not a Clearing System Business Day, the following Clearing System Business Day, subject to postponement in case of the occurrence of a Settlement Disruption Event or a CNY Disruption Event (if applicable) as provided in Condition 4 of the Product Terms and Conditions Linked Stock

assistant: 預期將爲[加入日期]，即結算日後第二個營業日，前提是本行有責任交付股票額中的掛鉤股票數目，如該日並非結算系統營業日，則爲隨後的結算系統營業日，或會因發生交收干擾事件或人民幣干擾事件（如適用）而按產品條款及章則的章則第4條所規定押後
user: Please translate the following sentence from English to Chinese: (x) Valuation Date:

assistant: (x) 估值日：
user: Please translate the following sentence from English to Chinese: Further, these transactions may be less liquid than interest rate swaps as there is no standardisation of the underlying reference benchmark and this may adversely affect the ability to close out a TRS position or the price at which such a close out is transacted.

assistant: 此外，這些交易的流動性可能低於利率掉期，因爲總回報掉期並無標準化的相關參考基準，而這可能對總回報掉期平倉的能力或平倉交易價格造成負面的影響。
user: Please translate the following sentence from English to Chinese: \n[34] Litigation On December 20, 2002, the U.S. Securities and Exchange Commission, the National Association of Securities Dealers, the New York Stock Exchange, the New York Attorney General, and the North American Securities Administrators Association (on behalf of state securities regulators) announced an agreement in principle with ten investment banks to resolve investigations relating to research analyst independence.

assistant: \n[34] 訴訟 於二零零二年十二月二十日，美國證券交易委員會、全國證券交易商協會、紐約證券交易所、紐約司法部長及北美證券管理協會（North American Securities Administrators Association，代表州證券規管機構）宣佈與十間投資銀行訂立的原則性協議，以解決有關研究分析員獨立性的調查。
user: Please translate the following sentence from English to Chinese: Appendix G specifies, for each Fund, the maximum and expected proportion of the Net Asset Value that can be subject to total return swaps and contracts for differences.

assistant: 附錄庚就每隻基金訂明可用以訂立總回報掉期及差價合約的最高及預期的資產淨值比例。
user: Please translate the following sentence from English to Chinese: (e) it monitors such transactions to ensure compliance with its obligations;

assistant: (e) 其監察該等交易，以確保履行其責任；
user: Please translate the following sentence from English to Chinese: There can be no assurance that the CPI-U will accurately measure the real rate of inflation in the prices of goods and services.

assistant: 不保證CPI-U將能夠準確衡量商品和服務的實際通貨膨脹率。
user: Please translate the following sentence from English to Chinese: Fund Type Equity – Global Equity – Asia Equity – Asia SFC authorisation is not a recommendation or endorsement of each Series and/or the Funds nor does it guarantee the commercial merits of the Funds or their performance. It does not mean that the Funds are suitable for all investors, nor is it an endorsement of their suitability for any particular investor or class of investors.

assistant: 證監會的認可並非其對各系列及/或該等基金的推薦或認許，亦非對該等基金的商業利益或其表現作出保證，更不意指該等基金適合所有投資者，或認許該等基金適合任何特定投資者或類別投資者。
user: Please translate the following sentence from English to Chinese: (iii) sub-custodians, both affiliated and non-affiliated, have only indirect relationships with clients and look to the Depositary as its counterparty, which might create incentive for the Depositary to act in its self-interest, or other clients’ interests to the detriment of clients;

assistant: (iii) 其聯屬或非聯屬的副託管人與客戶只有間接關係，視存管處爲其交易對手，因此存管處可能有動機爲自身利益或其他客戶的利益行事而對客戶不利；
user: Please translate the following sentence from English to Chinese: The second sentence in the second paragraph under the section entitled “FUND PARTIES” shall be deleted in its entirety.

assistant: 「基金名錄」一節之第二段之第二句將全部刪去。
user: Please translate the following sentence from English to Chinese: The Manager may amend the distribution policy subject to SFC’s prior approval (where applicable) and normally by giving not less than one (1) month’s prior notice to Unitholders. FEES AND EXPENSES

assistant: 如基金經理修訂此分派政策，須經證監會事先批准（如適用），並一般須向單位持有人發出不少於一(1)個月的事先通知。 收費及支出
user: Please translate the following sentence from English to Chinese: The securities of small companies may also be more sensitive to market changes than the securities of large companies.

assistant: 小型公司的證券也可能較大型公司的證券更易受市況轉變所影響。
user: Please translate the following sentence from English to Chinese: Please refer to the section Glossary as set out on page 16 for definitions of various defined terms.

assistant: 有關各項詞彙的定義，詳情載列於第16頁詞彙一覽表。
user: Please translate the following sentence from English to Chinese: Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report.

assistant: 我們的結論是基於核數師報告日止所取得的審計憑證。
user: Please translate the following sentence from English to Chinese: As a result, if the issuer becomes bankrupt, proceeds from the liquidation of the issuer’s assets will be paid to holders of bonds only after all secured claims have been satisfied in full.

assistant: 因此，如發行人破產，發行人資產清盤所得收益只會在所有有抵押債權全數償還之後纔會支付予債券持有人。
user: Please translate the following sentence from English to Chinese: The Key Investor Information Documents are available on www.assetmanagement.hsbc.com/fundinfo. Before subscribing to any Class and to the extent required by local laws and regulations each investor shall consult the Key Investor Information Documents.

assistant: 重要投資者資料文件已刊登於 www.assetmanagement.hsbc.com/fundinfo。 各投資者在認購任何類別股份前應按照當地法律法規要求閱讀重要投資者資料文件。
user: Please translate the following sentence from English to Chinese: (j) You may exercise your opt-out right by notifying FIL if you wish to object to the use of your personal data for direct marketing purposes.

assistant: (j) 若您反對個人資料被用作直接促銷，可通知富達行使選擇權拒收推廣資料。
user: Please translate the following sentence from English to Chinese: Subscription monies must be paid in HK Dollars.

assistant: 認購款項必須以港元支付。
user: Please translate the following sentence from English to Chinese: Settlement Until 5th October 2018

assistant: 結算截至 2018 年 10 月 5 日
user: Please translate the following sentence from English to Chinese: In any case, the redemption charge will not exceed a maximum of 1% of the Redemption Price.

assistant: 在任何情況下，贖回費用最高不會超過贖回價的 1%。
user: Please translate the following sentence from English to Chinese: In exchange for the rights conferred by the option, the option buyer has to pay the option seller a premium for carrying on the risk that comes with the obligation.

assistant: 爲了換取期權所賦予的權利，期權買方須爲期權賣方承擔責任所帶來的風險而向期權賣方支付期權金。
user: Please translate the following sentence from English to Chinese: No quorum is required for this meeting and decisions are taken by the simple majority of the votes cast.

assistant: 有關大會並無法定人數規定，所有決定將須以過半數票通過。
user: Please translate the following sentence from English to Chinese: The Sub-Fund is not intended as a complete investment plan. Risk Profile

assistant: 子基金不擬作爲一項完整的投資計劃。 風險取向
user: Please translate the following sentence from English to Chinese: The Compartment invests its assets in deposits or in money market instruments that meet the criteria for money market instruments set in Directive 2009/65/EC as long as:

assistant: 本成分基金將其資產投資於存款或符合 2009/65/EC 指令所定的貨幣市場工具條件的貨幣市場工具，惟條件是：
user: Please translate the following sentence from English to Chinese: such amounts shall be apportioned between each Class of Units relating to such Fund by reference to the number of undivided shares in the relevant Fund represented by all Units of each Class in such Fund in issue;

assistant: 經參考有關基金的未分拆股份數目（指有關已發行基金各類別的所有單位）後，該金額應於有關基金的各單列類別之間分配；
user: Please translate the following sentence from English to Chinese: At 31 December 2016, the market value of the investment based on the share price was HK$79.2bn compared with the carrying value of HK$122.8bn.

assistant: 於2016年12月31日，按股價計算，該投資的市值爲 792億港元，賬面值則爲1,228億港元。
user: Please translate the following sentence from English to Chinese: If the relevant disruption persists on the eighth scheduled trading day, we will cancel the Credit Suisse ELI purchase order and the issue price will not be deducted from your distributor on the issue date.

assistant: 如於第八個原定交易日有關交易中斷情況仍然持續，則本公司將取消瑞信股票掛鉤投資的認購指令，且不會於發行日期從閣下的分銷商扣除發行價。
user: Please translate the following sentence from English to Chinese: Further, QFIIs are subject to restrictions on the maximum stake which can be held in any one listed company.

assistant: 此外，QFII須遵守在任何一間上市公司的最高持股上限的限制。
user: Please translate the following sentence from English to Chinese: 3. Concentration Risk  The underlying CIS (and therefore indirectly the Scheme) may have notable exposure to the UK, North American, European and Asia-Pacific economy.

assistant: 3. 集中風險相關集體投資計劃（因而間接導致本計劃）可能對英國、北美、歐洲及亞太區經濟有顯著持倉。
user: Please translate the following sentence from English to Chinese: For further details on the Management Fee, please refer to "Additional Information—Fees and Expenses" in Section II.

assistant: 有關管理費的進一步詳情，請參閱第 II 部分「附加資料－費用及開支」。
user: Please translate the following sentence from English to Chinese: 7. Fees and Charges The Manager currently receives a management fee at the rate of 1.0 per cent. per annum of the net asset value of the Fund.

assistant: 7. 費用及開支經理人現時收取佔本基金資產淨值每年1.0%之管理費。
user: Please translate the following sentence from English to Chinese: The judgement as to whether a market is active may include, but is not restricted to, the consideration of factors such as the magnitude and frequency of trading activity, the availability of prices and the size of bid/offer spreads.

assistant: 判斷市場是否交投活躍時，考慮因素包括（但不限於）交易活動的規模及頻密度、價格能否輕易得知及買賣價差大小等。
user: Please translate the following sentence from English to Chinese: The Swap Counterparty may exercise such early termination option without any regard to the interests of the Noteholders.

assistant: 掉期對手於行使該項提前終止選擇權時完全毋須理會此等債券持有人的利益。
user: Please translate the following sentence from English to Chinese: Publication of Net Asset Value per Unit\n

assistant: 刊登每單位的資產淨值\n
user: Please translate the following sentence from English to Chinese: (iii) Market value will fluctuate based on unpredictable factors - the value of CoCos is unpredictable and will be influenced by many factors including, without limitation, (i) the trading price of the relevant issuer’s underlying equity securities;

assistant: (iii) 市值將根據無法預測的因素波動 - 或有可轉換髮券價值無法預測，且將受衆多因素影響，包括但不限於(i)相關發行人相關股權證券的買賣價;
user: Please translate the following sentence from English to Chinese: As a rule, the counterparty may be obliged to buy the bond at an agreed price or pay a cash settlement upon the occurrence a previously defined event, such as the insolvency of the issuer, occurs.

assistant: 若發生預先定義的事件（例如發行機構無力償債），交易對手通常須按協定價格買入債券或以現金支付結算。
user: Please translate the following sentence from English to Chinese: Closing price of the [Share] [Unit] on the Expiry Date

assistant: [ 股份 ][ 單位 ] 於屆滿日期的收市價×
user: Please translate the following sentence from English to Chinese: VIII. Depreciation of and amounts written off on formation expenses and intangible and tangible fixed assets

assistant: VIII. 組建開支及無形及有形固定資產折舊及撇銷數額
user: Please translate the following sentence from English to Chinese: (c) Exercise of Options or Partial Redemption in Respect of Registered Notes:

assistant: (c) 就記名票據行使選擇權或部分贖回記名票據：
user: Please translate the following sentence from English to Chinese: Although the portfolio is well diversified in terms of the number of holdings, investors should be aware that the Fund is likely to be more volatile than that of a fund having a more diverse portfolio of investments, and the Fund may be adversely impacted.

assistant: 雖然基金之投資組合已投資於多項投資項目，但投資者應注意基金可能比具有較分散的投資組合之基金更爲波動，而基金可能受到不利影響。
user: Please translate the following sentence from English to Chinese: As this type of foreign exchange hedging may be utilised for the benefit of a particular class of Shares, its cost and resultant profit or loss on the hedged transaction shall be for the account of that class of Shares only.

assistant: 由於此類外匯對沖乃爲某特定類別的股份而運用，故其費用及對沖交易所得盈虧亦僅與該類股份類別有關。
user: Please translate the following sentence from English to Chinese: ■■ seek investment exposure to the European equity market, excluding the United Kingdom.

assistant: ■尋求投資於歐洲股票市場（不包括英國）。
user: Please translate the following sentence from English to Chinese: (iii) section 342(1)(b) of the Companies Ordinance (in relation to the requirement for this Programme Prospectus to contain a Chinese translation) on the grounds that it would be irrelevant to prospective investors, since a separate Chinese version of this Programme Prospectus has been prepared and will be made available simultaneously with the English version of this Programme Prospectus and prospective investors will elect which language version of this Programme Prospectus would best suit their particular requirements;

assistant: (iii)就公司條例第342(1)(b)條（有關本計劃章程須收錄中文譯本的規定），因爲與準投資者無關，理據爲已編制本計劃章程的獨立中文版，而且本計劃章程的英文版亦將同時可供查閱，及準投資者將選擇最適合彼等特定要求的本計劃章程語文版本；
user: Please translate the following sentence from English to Chinese: In particular, the Notes have not been and will not be registered under the United States Securities Act of 1933 (the “Securities Act”) and may not be offered or sold within the United States or to, or for the account or benefit of, U.S. persons (as defined under Regulation S of the Securities Act) unless in accordance with Regulation S under the Securities Act or pursuant to an exemption from the registration requirements of the Securities Act.

assistant: 特別是，票據尚未亦將不會根據一九三三年美國證券法（「證券法」）註冊，不得在美國境內或向美國人士或爲美國人士（定義見證券法 S條例）或爲其利益而提呈發售或出售，除非根據證券法 S條例或根據證券法註冊規定之豁免，則作別論。
user: Please translate the following sentence from English to Chinese: The Board has delegated the day-to-day management of the funds to the management company, which in turn has delegated some or all of its responsibilities to an investment manager and a number of service providers.

assistant: 董事會已將基金的日常管理轉授予管理公司，管理公司再將其部分或全部責任轉授予投資經理及多間服務供應商。
user: Please translate the following sentence from English to Chinese: The Investment Managers, Sub-Investment Managers and Investment Advisers will, at all times, have regard, in such event, to their respective obligations to the Company and to Shareholders and will endeavour to ensure that such conflicts are resolved fairly.

assistant: 投資管理人、分投資管理人及投資顧問在上述情況下將於一切時候顧及其各自對本公司及股東的義務，並將努力保證上述衝突得到公平解決。
user: Please translate the following sentence from English to Chinese: The Board of Directors may in this connection require a shareholder to provide such information as it may consider necessary to establish whether he/she/it is the beneficial owner of the Shares which he/she/it holds.

assistant: 董事會可就此要求股東提供其認爲必需的資料，以確定股東是否爲所持股份的實益擁有人。
user: Please translate the following sentence from English to Chinese: (xxvi) Currency Hedged Classes risk – Each Currency Hedged Class may hedge the Fund’s denominated currency back to its currency of denomination, with an aim to provide a return on investment which correlates with the return of the Class of unit which is denominated in the base currency of the relevant Fund.

assistant: (xxvi) 貨幣對沖類別風險－各貨幣對沖類別可將基金之計價貨幣對沖回其計價貨幣，旨在提供與以有關基金之基本貨幣計價的類別相關的投資回報。
user: Please translate the following sentence from English to Chinese: However, please note that if the markets have moved adversely and the price of the investment has fallen, applicants may not get back the full amount invested.

assistant: 然而，倘若市場有不利變動，投資的價格下跌，申請人未必能夠全數取回投資的數額。
user: Please translate the following sentence from English to Chinese: Derivative contracts.

assistant: 衍生合約。
user: Please translate the following sentence from English to Chinese: NonRMB based investors (e.g. Hong Kong investors) in Classes denominated in RMB may have to convert HK dollars or other currencies into RMB when investing in Classes denominated in RMB and subsequently convert the RMB redemption proceeds and/or distributions (if any) back to HK dollars or such other currencies.

assistant: 並非以人民幣爲基本貨幣的投資者（如香港投資者），在投資以人民幣計價的類別時可能須將港元或其他貨幣兌換爲人民幣，其後亦須將人民幣贖回所得款項及／或人民幣分派（如有）兌換爲港元或該等其他貨幣。
user: Please translate the following sentence from English to Chinese: Investments in the CIBM are subject to regulatory risks as the CIBM is relatively new and has a short operating history.

assistant: 投資 CIBM 須承擔監管風險，因爲 CIBM 相對較新及營運歷史短暫。
user: Please translate the following sentence from English to Chinese: Please read the "Risk Warnings" section for more details of the relevant risk factors involved.

assistant: 有關所涉相關風險因素的詳情，請閱讀「風險警告」一節。
user: Please translate the following sentence from English to Chinese: The other standard methodology recognised for UCITS to estimate a fund’s exposure to market risk.

assistant: 風險值法認股權證 市場公認適用於UCITS的另一個標準方法，用以估算基金所承擔的市場風險。
user: Please translate the following sentence from English to Chinese: If not, and notice of the occurrence of a Company or Sovereign Credit Event is given to the Noteholders by the Determination Agent acting for and on behalf of the Issuer, the Notes will be redeemed in accordance with the description in the section headed “Company or Sovereign Credit Event Redemption Amount following a Company or Sovereign Credit Event”.

assistant: 如否，且釐定代理（爲發行人及代表發行人行事）向債券持有人發出發生公司或主權信貸事件的通知，債券將按「發生公司或主權信貸事件後的公司或主權信貸事件贖回款項」一節予以贖回。
user: Please translate the following sentence from English to Chinese: Fund European Value Fund European Smaller Companies Fund Prudent Wealth Fund

assistant: 基金歐洲價值基金歐洲小型公司基金精慎財富基金
user: Please translate the following sentence from English to Chinese: The Group categorizes customer deposits into core deposits after taking into consideration of nature of deposits, relationship history with customers and stability of customer’s total balance.

assistant: 本集團經計及存款性質、與客戶的歷史關係及客戶總餘額的穩定性將客戶存款分類爲核心存款。
user: Please translate the following sentence from English to Chinese: If the Company’s capital falls below two-thirds of the minimum legal capital, the Board of Directors may submit the question of the Company’s dissolution to the General Meeting.

assistant: 若本公司的股本跌至低於最低法定股本的三分之二，董事會將向股東大會提呈有關解散本公司的問題。
user: Please translate the following sentence from English to Chinese: Remuneration Policy

assistant: 薪酬政策
user: Please translate the following sentence from English to Chinese: As such, valuation of a Fund’s investments may involve uncertainties and judgmental determinations.

assistant: 因此，基金的投資估值或會涉及不明朗因素及判定性的決定。
user: Please translate the following sentence from English to Chinese: For the Alquity Sicav – Alquity Africa Fund the actual charges are levied.

assistant: Alquity Sicav – Alquity非洲基金則徵收實際收費。
user: Please translate the following sentence from English to Chinese: (rounded to the nearest 0.01 with 0.005 or above being rounded upwards, save in the case of JPY, rounded to the nearest whole JPY, with 0.5 or above being rounded upwards).

assistant: （計至最接近 0.01，凡 0.005 或以上向上調整，惟就日圓而言，計至最接近日圓整數，凡 0.5 或以上向上調整）。
user: Please translate the following sentence from English to Chinese: The Group’s BIS total capital ratio was 11.6 % on December 31, 2007, significantly higher than the 8 % minimum required by the BIS guidelines.

assistant: 於2007年12月31日，本集團的BIS總資本比率爲11.6 %，大幅高於BIS指引所要求的最少8 %。
user: Please translate the following sentence from English to Chinese: (iii) ensuring that the sale, issue, re-purchase, redemption, cancellation and valuation of Shares are carried out in accordance with the Instrument of Incorporation, the Prospectus, and applicable law, rules and regulations;

assistant: (iii) 確保股份的出售、發行、重新購買、贖回、註銷及估值乃根據註冊成立文據、說明書，以及適用的法律、規則及法規進行；
user: Please translate the following sentence from English to Chinese: The Fund’s Expected Level of Leverage is 100% of the Fund’s total net asset value.

assistant: 基金的預期槓桿水平爲基金總資產淨值之 100%。
user: Please translate the following sentence from English to Chinese: "Spot" settlement means that delivery of the currency amounts normally takes place two business days in both relevant centres after the trade is executed.

assistant: 「即期」結算指交付貨幣金額通常於交易籤立後的兩個營業日內於兩個有關中心進行。
user: Please translate the following sentence from English to Chinese: Although the Investment Adviser may use credit rating agencies as part of its determination for eligibility, the Investment Adviser will make its own credit risk assessments and will not rely solely or mechanically on credit ratings for assessing the creditworthiness of a bond.

assistant: 儘管投資顧問在確定合資格性時會利用信貸評級機構，但投資顧問將自行評估信貸風險，而不僅僅或呆板地依靠信貸評級評估債券的信用。
user: Please translate the following sentence from English to Chinese: Any reference herein to Coupons or coupons shall, unless the context otherwise requires, be deemed to include a reference to Talons or talons. Definitive Bearer Notes repayable in instalments have receipts (“Receipts”) for the payment of the instalments of principal (other than the final instalment) attached on issue.

assistant: 本文提及的息票（除非另有說明）應包括息票附券。 可分期償付的不記名票額票據在發行時附有用於本金分期償付（最後一次分期償付除外）的收據（「收據」）。 記名票據和總額票據發行時不附有收據，息票和息票附券。
user: Please translate the following sentence from English to Chinese: Interest rate risk A Fund investing in fixed income may be subject to interest rate risk.

assistant: 利率風險投資於定息證券的基金可能須承受利率風險。
user: Please translate the following sentence from English to Chinese: Federated High Income Advantage Fund What is this product?

assistant: 聯邦高收入優勢基金 本基金是什麼產品？
user: Please translate the following sentence from English to Chinese: Although not the intention, over-hedged or under-hedged positions may arise as a result of this strategy at the relevant Class level due to factors outside the control of the Investment Manager.

assistant: 儘管無意，由於非投資管理人所能控制的因素，可能因在相關類別層面採取此項策略而產生過份對沖或對沖不足的倉盤。
user: Please translate the following sentence from English to Chinese: The reference benchmark is MSCI China 10/40.

assistant: 參照基準指數爲摩根士丹利資本國際中國 10/40 指數。
user: Please translate the following sentence from English to Chinese: ARE THEY SUITABLE FOR EVERYONE?

assistant: 票據是否適合所有人？
user: Please translate the following sentence from English to Chinese: (7) Distribute the assets of the Fund.

assistant: （7）對基金財產進行分配。
user: Please translate the following sentence from English to Chinese: Many emerging market countries may be subject to a greater degree of economic, political and social instability than is the case in developed market countries.

assistant: 許多新興市場國家或須面對程度較已發展市場國家爲高的經濟、政治及社會不穩。
user: Please translate the following sentence from English to Chinese: (11) When a Transferable Security or Money Market Instrument embeds a derivative, the latter must be taken into account when complying with the requirements of A (a) (10) and (D) hereunder as well as with the risk exposure and information requirements laid down in the sales documents of the SICAV.

assistant: (11) 當可轉讓證券或貨幣市場工具包含衍生工具時，在遵守本部分 A(7)(ii) 及 C(a)(10) 及 (D) 的規定以及在 SICAV 的銷售文件內所列明的風險承擔額及資料規定時必須將後者計算在內。
user: Please translate the following sentence from English to Chinese: Investments in Mainland China are likely to be sensitive to any significant change in the political, social and economic landscapes in Mainland China. Mainland China’s economy has been in a state of transition over the past 40 years from a planned economy to a more market-oriented economy, which differs from the economies of developed countries in many ways, such as in the level of government involvement, control of foreign exchange and allocation of resources.

assistant: 中國內地的經濟在過去四十年處於從計劃經濟轉向較爲市場導向型的經濟過渡的狀態。 其與發達國家的經濟在許多方面有所不同，例如政府介入的程度、外匯控制及資源分配。
user: Please translate the following sentence from English to Chinese: Along with other suggestions, the committee recommended the deferral of the implementation of GAAR by three years, i.e. to the financial year 2015-16. The majority of the recommendations are reflected in the Finance Act, 2013.

assistant: 委員會提出若干意見，包括推遲三年（即至二零一五至一六年財政年度）實施GAAR。 大部份建議在二零一三年金融法案中有所反映。