billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (3) the documents to be offered for inspection will be the documents corresponding to those mentioned in paragraph 53 of Part A and paragraph 43 of Part B of Appendix

assistant: (3) 備查文件指附錄一 A 部第 53 段及 B 部第 43 段所述的文件。
user: Please translate the following sentence from English to Chinese: (15) the credit rating of the issuer and/or the guarantor;

assistant: (15) 發行人及╱或擔保人的信貸評級；
user: Please translate the following sentence from English to Chinese: (h) dealings commence:

assistant: (h) 開始買賣：
user: Please translate the following sentence from English to Chinese: (iii) announcements made solely under rule 13.10B, or paragraph 2(2) of Parts C, D, E or H of Appendix 7;

assistant: (iii) 純粹根據《上市規則》第 13.10B 條或附錄七 C 部、D 部、E 部或 H 部第 2(2) 段的規定而刊發的公告；
user: Please translate the following sentence from English to Chinese: Estimated percentage in the hands of the public 11. Whether or not it is proposed that the issue be underwritten, and if so, by whom and the amount of securities to be underwritten:

assistant: 預計由公衆人士持有的百分比 11. 是次發行會否建議安排包銷，及如有，列出包銷商的名稱及包銷的證券數目：
user: Please translate the following sentence from English to Chinese: The Exchange will normally consider directing the appointment of a Compliance Adviser when a listed issuer has been held to have breached the Exchange Listing Rules, particularly when the breaches are persistent or serious or give rise to concerns about the adequacy of compliance arrangements or the directors’ understanding of, and their obligations to comply with the Exchange Listing Rules.

assistant: 特別是在有關違反持續不斷或屬嚴重違反，或有關違反引致對合規安排的充分程度或董事對《上市規則》的理解及其遵從《上市規則》的責任產生疑問時。 另外，本交易所也可隨時在其他適當情況下指示委任合規顧問。
user: Please translate the following sentence from English to Chinese: Among such requirements are that (a) PRC issuers are expected to present their annual accounts in accordance with HKFRS, IFRS or CASBE;

assistant: (a) 中國發行人須按照《香港財務報告準則》、《國際財務報告準則》或《中國企業會計準則》呈報其週年賬目；
user: Please translate the following sentence from English to Chinese: (g) dealing where a shareholder places out his existing shares in a “top-up” placing where the number of new shares subscribed by him pursuant to an irrevocable, binding obligation equals the number of existing shares placed out and the subscription price (after expenses) is the same as the price at which the existing shares were placed out;

assistant: (g) 股東以「先舊後新」方式配售其持有的舊股，而其根據不可撤銷及具約束力的責任認購的新股股數相等於其配售的舊股股數，認購價扣除開支後亦相等於舊股的配售價；
user: Please translate the following sentence from English to Chinese: Where the listed issuer considers that disclosure of value of options granted during the financial year/period is not appropriate, it must state the reason for such non-disclosure in its annual report or half-year report.

assistant: 若上市發行人認爲不宜披露其於有關財政年度╱期間內授出的期權的價值，則須在年報或半年報告中說明其理由。
user: Please translate the following sentence from English to Chinese: (a) for the group;

assistant: (a) 有關集團；
user: Please translate the following sentence from English to Chinese: (Notes 2 and 8)

assistant: （附註 2 及 8）
user: Please translate the following sentence from English to Chinese: However, the GEM Listing Committee may determine the matter in the first instance at the request of the Listing Division where it considers it appropriate to do so.

assistant: 然而，GEM 上市委員會可應上市科的要求，在其認爲適當的情況下就有關事宜作出第一次決定。
user: Please translate the following sentence from English to Chinese: and (3) the terms and arrangements for the share issue corresponding to such portions.

assistant: 及 (3) 按照增設股本而發行股份的條款及安排。
user: Please translate the following sentence from English to Chinese: (Note 3) (Note 5)

assistant: （附註 3） （附註 5）
user: Please translate the following sentence from English to Chinese: (3) information regarding interests of directors and chief executive in the listed issuer required under paragraphs 34 and 38 of Appendix 1, Part B, and Practice Note 5;

assistant: (3) 《上市規則》附錄一 B 部第 34 及 38 段及《第 5 項應用指引》所規定有關上市發行人各董事及最高行政人員權益的資料；
user: Please translate the following sentence from English to Chinese: In order for the Exchange to be satisfied that the trading record is acceptable, the Exchange will review the underlying audited accounts of the group companies and expects that the accountants’ report on the results of a new applicant (or the consolidated results of a new applicant and its subsidiaries) which evidences the trading record, should not normally contain any qualifications in respect of the latest two financial periods which relate to a matter of significance to investors.

assistant: 爲使本交易所確信該營業記錄乃可以接受者，本交易所將審閱集團內各公司的經審計賬目，並預期在可資證明新申請人業績（或新申請人及其附屬公司的綜合業績）中營業記錄的會計師報告內，對最近兩年的財政年度，一般不應附有對投資者關係重大的保留意見。
user: Please translate the following sentence from English to Chinese: Before bulk-printing of the listing document 9.20 The following documents must be submitted to the Exchange before bulk-printing of the listing document:

assistant: 須在上市文件正式付印前提交 9.20 以下文件須於上市文件正式付印前提交予本交易所：
user: Please translate the following sentence from English to Chinese: (a) the securities to be listed are options, warrants or similar rights to subscribe or purchase shares;

assistant: (a) 將予上市的證券爲可認購或購買股份的期權、權證或類似權利；
user: Please translate the following sentence from English to Chinese: (3) for a company listed on the Exchange whose assets consist solely or mainly of property, an overview of property interests, including their number and approximate size range, uses, how they are held and the general description of the area where they are located;

assistant: (3) 對於在本交易所上市的公司，而其資產只有或主要爲物業： 物業權益概覽，包括有關數目及概約面積範圍、用途、持有方法及所在位置的概述；
user: Please translate the following sentence from English to Chinese: (i) any purchase by the company of its own shares;

assistant: (i) 有關公司購回本身股份；
user: Please translate the following sentence from English to Chinese: The initial listing fee is not refundable.

assistant: 首次上市費不予退款。
user: Please translate the following sentence from English to Chinese: Publication 29.18 In the case of an offer for sale or an offer for subscription, a formal notice stating the information set out in rule 29.19 must be published on GEM website in accordance with the requirements of Chapter 16 on the date of issue of the listing document.

assistant: 29.18 如屬發售現有證券或發行證券以供認購，則列明《GEM 上市規則》第 29.19 條所規定資料的正式通告須於上市文件發行日期按照《GEM 上市規則》第十六章的規定在 GEM 網頁刊登。
user: Please translate the following sentence from English to Chinese: (5) [Repealed 1 July 2008]

assistant: (5) [ 已於 2008 年 7 月 1 日刪除 ]
user: Please translate the following sentence from English to Chinese: In the absence of exceptional circumstances which would include, by way of example, a rescue reorganisation, the Exchange will only grant approval to the issue or grant of warrants to subscribe securities if the following requirements are complied with:

assistant: 如無特殊情況（例如重組以挽救公司），則必須符合下列規定，本交易所方會批准發行或授予可認購證券的認股權證：
user: Please translate the following sentence from English to Chinese: In the case of any acquisition or disposal of assets (other than equity capital) through a non whollyowned subsidiary, the revenue attributable to the assets being acquired or realised (and not the listed issuer’s proportionate interest in such revenue) will form the numerator for the purpose of the revenue ratio (See also rule 14.17).

assistant: 如透過非全資附屬公司收購或出售資產（股本除外），所收購或出售資產的應占收益（非指上市發行人按權益比例計算出來的收益）將成爲收益比率的分子（見《上市規則》第 14.17 條）。
user: Please translate the following sentence from English to Chinese: However, the Listing Committee has reserved for itself the power to approve all applications for listing from a new applicant and this means that even if such an application is recommended by the Executive Director – Listing or the Chief Executive of the Exchange, it must still be approved by the Listing Committee.

assistant: 然而，上市委員會已保留批准新申請人一切上市申請的權力，這是指該項申請即使已獲上市科執行總監或本交易所行政總裁推薦，仍須獲上市委員會批准。
user: Please translate the following sentence from English to Chinese: (6) the documents to be offered for inspection will be the documents corresponding to those mentioned in paragraph 53 of Part A and paragraph 43 of Part B of Appendix

assistant: (6) 備查文件指附錄一 A 部第 53 段及 B 部第 43 段所述的文件。
user: Please translate the following sentence from English to Chinese: Any breach of such code will not be a breach of the Exchange Listing Rules unless it is also a breach of the required standard contained in this code.

assistant: 除非有關違規行爲同時違反本守則的條文，否則，違反上市發行人自訂的守則並不構成違反《上市規則》。
user: Please translate the following sentence from English to Chinese: (3) with regard to options, warrants or similar rights to subscribe or purchase shares (“warrants”) for which a listing is sought:

assistant: (3) 就尋求上市的可認購或購買股份的期權、權證或類似權利（「權證」）而言：
user: Please translate the following sentence from English to Chinese: (1) ”Identical” means in this context:

assistant: (1) “相同”在本文內指：
user: Please translate the following sentence from English to Chinese: 6.2 In respect of disclosure of interests made referable to a date or a period ending before 1 April 2003, such interests may be disclosed in accordance with Practice Note 5 issued on 22 August 1991.

assistant: 6.2 就與2003年4月1日之前的日期或截至2003年4月1日之前的期間有關而作出的權益披露而言，該等權益可按照 1991 年 8 月 22 日所發出的《第 5 項應用指引》予以披露。
user: Please translate the following sentence from English to Chinese: Whether the amount of information disclosed in the announcement is sufficient or not is determined on a case-bycase basis.

assistant: 本交易所會按個別情況決定有關公告所披露的資料是否足夠。
user: Please translate the following sentence from English to Chinese: (g) the methods of and time limits for delivery of the securities and a statement whether temporary documents of title will be issued;

assistant: (g) 寄發證券的方法及時限，並說明是否會發出臨時所有權文件；
user: Please translate the following sentence from English to Chinese: (d) the aggregate of bonuses paid to or receivable by the directors which are discretionary or are based on the issuer’s, the group’s or any member of the group’s performance (excluding amounts disclosed in (e) and (f) below) for each of the 2 financial years immediately preceding the issue of the listing document;

assistant: (d) 於緊接上市文件刊發前兩個財政年度內每個財政年度，按發行人或其集團或其集團內任何成員公司的意願或其業績已支付予董事或董事應收的紅利的總額（不包括下列 (e) 及 (f) 項所披露的款額）；
user: Please translate the following sentence from English to Chinese: (b) to lodge with the Exchange, before dealings in the securities the subject of this application commence, the declaration (Appendix 5E) required by rule 12.27(8) of the GEM Listing Rules;

assistant: (b) 於申請上市的證券開始買賣前，向交易所提交《GEM 上市規則》第 12.27(8) 條所述的遵守規則聲明（附錄五 E）；
user: Please translate the following sentence from English to Chinese: (Note 2) (2) The amount or estimated amount of the expenses of the issue and of the application for listing so far as the same are not included in the statement of preliminary expenses and by whom the same are payable.

assistant: （附註 2） (2) 有關該次發行及申請上市的費用或預計費用（如該項費用並未列入有關開辦費用的說明內），以及應支付該等費用的人。
user: Please translate the following sentence from English to Chinese: and 48.1 Where there have been material changes in group structure of the business or company acquired during the period covered by the accountants’ report, the listed issuer should consult with the Exchange at the earliest opportunity in respect of the contents and presentation of the cash flow statement in the circular.

assistant: 及 48.1 如上市發行人所收購的業務或公司的集團架構，在會計師報告涵蓋期間出現重大變動，則上市發行人應就上市文件內現金流量表的內容及呈列形式，儘快諮詢本交易所的意見。
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 audited or 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: With regard to “appropriate accounting or related financial management expertise”, the Exchange would expect the person to have, through experience as a public accountant or auditor or as a chief financial officer, controller or principal accounting officer of a public company or through performance of similar functions, experience with internal controls and in preparing or auditing comparable financial statements or experience reviewing or analysing audited financial statements of public companies.

assistant: 所謂「適當的會計或相關的財務管理專長」，本交易所會要求有關人士，透過從事執業會計師或核數師或是公衆公司的財務總監或首席會計主任等工作又或履行類似職能的經驗，而具備內部監控以及編制或審計可資比較的財務報表的經驗，或是分析公衆公司經審計財務報表的經驗。
user: Please translate the following sentence from English to Chinese: (4) information regarding interests of directors and chief executive in the listed issuer required under paragraphs 34, 38 and 38A of Appendix 1, Part B;

assistant: (4) 《GEM 上市規則》附錄一 B 部第 34、38 及 38A 段所規定有關上市發行人各董事及最高行政人員權益的資料；
user: Please translate the following sentence from English to Chinese: For substantial shareholders, the statements should show details of the following matters as recorded in the register required to be kept under section 336 of the Securities and Futures Ordinance:

assistant: 如屬大股東，聲明應顯示以下詳情，一如根據《證券及期貨條例》第 336 條須予備存的登記冊所記錄者：
user: Please translate the following sentence from English to Chinese: (m) assessing the existence, validity and business aspects of proprietary interests, intellectual property rights, licensing arrangements and other intangible rights of the new applicant;

assistant: (m) 評估新申請人的所有權權益、知識產權、特許安排及其他無形產權是否存在、有效，以及該等權利的業務範疇；
user: Please translate the following sentence from English to Chinese: 19A.02 This Chapter sets out the additional requirements, modifications and exceptions which apply to PRC issuers seeking or maintaining a primary listing on the Exchange.

assistant: 19A.02 本章載列的附加規定、修訂及豁免，適用於在或將在本交易所尋求或維持作主要上市的中國發行人。
user: Please translate the following sentence from English to Chinese: The Exchange may take into account other factors relevant to a particular transaction in assessing whether or not it is of a revenue nature.

assistant: 本交易所在評估一項特定交易是否屬於收益性質時，可能會考慮與該項交易相關的其他因素。
user: Please translate the following sentence from English to Chinese: 23.04 An issuer which is a Hong Kong company must not be a private company within the meaning of section 11 of the Companies Ordinance.

assistant: 23.04 如發行人爲一間香港公司，則不得爲《公司條例》第 11 條所指的私人公司。
user: Please translate the following sentence from English to Chinese: (1) “connected clients” of the lead broker or of any distributors (as defined in paragraph 13);

assistant: (1) 牽頭經紀商或任何分銷商的「關連客戶」（其定義見第 13 段）；
user: Please translate the following sentence from English to Chinese: Chapter 9 GENERAL TRADING HALT, SUSPENSION AND RESUMPTION OF DEALINGS, CANCELLATION AND WITHDRAWAL OF LISTING General 9.01 Listing is always granted subject to the condition that, where the Exchange considers it necessary for the protection of investors or the maintenance of an orderly market, it may, at any time, halt, suspend or direct the resumption of dealings in an securities or cancel the listing of any securities in such circumstances and subject to such conditions as it thinks fit, whether requested by the issuer or not.

assistant: 第九章 總則 短暫停牌、停牌、復牌、除牌及撤回上市 概要 9.01 本交易所在批准發行人上市時必附帶如下條件： 如本交易所認爲必需保障投資者或維持一個有秩序的市場，則無論是否應發行人的要求，本交易所均可在其認爲適當的情況及條件下，隨時將任何證券短暫停牌、停牌或指示覆牌又或將任何證券除牌。
user: Please translate the following sentence from English to Chinese: Note: If the connected transaction is subsequently terminated or there is any material variation of its terms or material delay in the completion, the listed issuer must announce this fact as soon as practicable.

assistant: 注： 如關連交易其後被終止、其條款有重大修訂，又或完成日期出現嚴重延誤，上市發行人必須儘快公佈該等事宜。
user: Please translate the following sentence from English to Chinese: In the announcement, the issuer must also indicate the likely impact of that event or activity on the profit forecast already made.

assistant: 在該公告中，發行人亦必須表明該等事件或活動對已作出的盈利預測可能產生的影響。
user: Please translate the following sentence from English to Chinese: 14.26 The information contained in the listing document should be clearly presented and should be in the plain language format specified or recommended by the Exchange and/or the Commission from time to time.

assistant: 14.26 上市文件所載的資料須清楚呈示，並須以本交易所及╱或證監會不時指定或建議的淺白語文書寫。
user: Please translate the following sentence from English to Chinese: 20.58 If the listed issuer’s group has entered into an agreement for a fixed period with fixed terms for:

assistant: 20.58 如上市發行人集團簽訂了一分固定條款協議，而該協議涉及：
user: Please translate the following sentence from English to Chinese: (2) a formal notice in the form set out in Form B in Appendix 11;

assistant: (2) 以《上市規則》附錄十一 B 表格形式編制的正式通知；
user: Please translate the following sentence from English to Chinese: (2) The articles of association shall provide for the branch register of members in Hong Kong to be open for inspection by members but may permit the company to close the register in terms equivalent to section 632 of the Companies Ordinance.

assistant: (2) 公司章程細則必須規定，股東名冊香港分冊可供股東查閱，惟可容許公司按《公司條例》第 632 條的同等條款暫停辦理股東登記手續。
user: Please translate the following sentence from English to Chinese: (a) the Listing Committee to permit otherwise if it considers necessary;

assistant: (a) 如上市委員會認爲必需而准許以其他形式處理；
user: Please translate the following sentence from English to Chinese: 3 If the above information required in this rule has been disclosed in a business review in the directors’ report as set out in rule 18.07A, no additional disclosure is required.

assistant: 3 如本條所規定的上述資料已於《GEM上市規則》第18.07A條所須的董事報告的業務審視中披露，則毋須額外披露。
user: Please translate the following sentence from English to Chinese: 14. When a new applicant resumes its listing plan after a delay under paragraph 13(a), it must publish a PHIP as set out in paragraph 12. Publication of Subsequent PHIPs

assistant: 14. 如新申請人遵守 13(a) 段規定押後其上市計劃，當申請人重新繼續上市計劃時，須遵守第 12 段規定登載其聆訊後資料集。
user: Please translate the following sentence from English to Chinese: (10) details of the following time limits: (a) final repayment date and any early repayment dates, specifying whether exercisable at the issuer’s or the holder’s option;

assistant: (10) 關於下列時限的資料： (a) 最後償還日期及任何提前償還日期，並說明是否可按發行人或持有人的選擇而確定；
user: Please translate the following sentence from English to Chinese: (10) The right of depositary receipt holders to receive distributions made on the shares which the depositary receipts represent except in the circumstances (if any) expressly provided for in the deposit agreement.

assistant: （10）預託證券持有人收取預託證券所代表股份獲得的分派的權利，惟預託協議明確規定的情況（如有）除外。
user: Please translate the following sentence from English to Chinese: (i) If profit or loss generated by some activity outside the Issuer’s ordinary and usual course of business which was not disclosed as anticipated in the document containing the profit forecast, materially contributes to or reduces the profits for the period to which the profit forecast related, the Issuer must announce this information, including an indication of the level to which the unusual activity has contributed to or reduced the profit.

assistant: (i) 如在發行人日常及一般業務以外的業務產生的盈利或虧損並沒如預期般在載有盈利預測的文件內披露，而此等收益或虧損令盈利預測的有關期間的盈利大幅增加或減少，則發行人必須公佈此項資料，包括說明該非經常性的業務所增加或減少的盈利比重。
user: Please translate the following sentence from English to Chinese: A member of an issuer’s group that is a securities dealer may offer commission rebates or other incentives to its customers provided that:

assistant: 發行人集團的成員公司若是證券交易商，可向客戶提供佣金回扣或其他優惠，但須遵守以下規定：
user: Please translate the following sentence from English to Chinese: (b) that the expert has given and has not withdrawn his written consent to the issue of the listing document with the expert’s statement included in the form and context in which it is included;

assistant: (b) 該名專家已給予書面同意，同意發出一份載有一項在形式和文意上一如所載的陳述的上市文件，而且未有撤回其書面同意；
user: Please translate the following sentence from English to Chinese: 3.1 If a listed issuer is in doubt as to what more detailed and/or additional information should be provided, it should apply to the Exchange for guidance.

assistant: 3.1 如上市發行人不知應提供何種較詳盡及╱或附加的資料，應向本交易所尋求指引。
user: Please translate the following sentence from English to Chinese: (iii) how payments are collected from borrowers of the loans in the pool;

assistant: (iii) 如何向集合資產的貸款中的借款人收取款項；
user: Please translate the following sentence from English to Chinese: The layout and contents of each page on the electronic copy of the documents submitted to the Exchange for publication on the Exchange’s website must be the same as the layout and contents of the corresponding page of the document as published by the issuer (whether in the newspapers, on its own website, as sent to shareholders or otherwise).

assistant: 向本交易所呈交以登載於本交易所網站的電子版本文件的每頁格式及內容，必須與發行人所刊發文件（不論是在報章或本身網站上登載、發送給股東又或其他的版本）相應版頁的格式及內容相同。
user: Please translate the following sentence from English to Chinese: 26.02 The Listing Agreement is required to be signed on the ﬁrst occasion on which any of the issuer’s debt securities are listed and must be lodged with the Exchange three clear business days prior to the date of hearing of the application for listing by the Listing Committee (see rule 24.11(5)).

assistant: 26.02 上市協議必須於發行人的任何債務證券首次有機會獲准上市時簽署，並須於上市委員會審理上市申請日期足三個營業日前送交本交易所（參閱上市規則第 24.11(5) 條）。
user: Please translate the following sentence from English to Chinese: Any concentration with one insurer should be disclosed if it is material to the transaction;

assistant: 如只集中向一名保險商投保對交易具重大影響便須作披露；
user: Please translate the following sentence from English to Chinese: (1) may require further disclosure of how such capital contribution or development costs have been derived;

assistant: (1) 可要求進一步披露得出該出資額或發展費用的方法；
user: Please translate the following sentence from English to Chinese: (ix) the method of origination;

assistant: (ix) 貸款創始方法；
user: Please translate the following sentence from English to Chinese: (2) A statement of whether or not any issuer that is an overseas issuer will have sufficient foreign exchange to pay forecasted or planned dividends and to meet its foreign exchange liabilities as they become due, with particulars of the anticipated sources of foreign exchange.

assistant: (2) 由屬海外發行人的任何發行人作出，關於是否有足夠外匯以支付預測或計劃的股息以及支付到期的外匯負債的聲明，並說明有關外匯預期來源的詳情。
user: Please translate the following sentence from English to Chinese: (a) the JORC Code;

assistant: (a) 《JORC 規則》；
user: Please translate the following sentence from English to Chinese: 19C.02 A Qualifying Issuer seeking a secondary listing under this chapter must demonstrate to the Exchange that it is both eligible and suitable for listing.

assistant: 19C.02 根據本章尋求第二上市的合資格發行人必須向本交易所證明其合資格並適合上市。
user: Please translate the following sentence from English to Chinese: (a) general, administrative and operating costs (including any production costs);

assistant: (a) 一般、行政及營運開支（包括任何生產成本）；
user: Please translate the following sentence from English to Chinese: and (ii) every other holder of its listed securities (not being bearer securities),

assistant: 及 (ii) 其上市證券（非屬不記名證券）的每名持有人
user: Please translate the following sentence from English to Chinese: (a) representing in aggregate over 0.1% of the relevant class of securities in issue;

assistant: (a) 合計超過有關類別已發行證券的 0.1%；
user: Please translate the following sentence from English to Chinese: (3) in circumstances where the listing document is to be issued in conjunction with the raising of new capital by the issuer, appropriate risk factors, taking into consideration the matters set out in rule 14.22;

assistant: (3) 如上市文件於發行人籌集新資金同時刊發，則須陳述有關風險因素，並考慮到《GEM 上市規則》第 14.22 條所載事項；
user: Please translate the following sentence from English to Chinese: (4) any of the following has a current business relationship with the issuer or another party to the transaction, or a director, subsidiary, holding company or substantial shareholder of the issuer or another party to the transaction, which would be reasonably considered to affect the independent financial adviser’s independence in performing its duties as set out in the GEM Listing Rules, or might reasonably give rise to a perception that the independent financial adviser’s independence would be so affected, except where that relationship arises under the independent financial adviser’s appointment to provide the advice:

assistant: (4) 下列任何人士當其時與發行人、或交易的另一方、又或發行人或交易的另一方的董事、附屬公司、控股公司或主要股東之間有業務關係，而此關係會合理地被視爲會影響獨立財務顧問履行《GEM 上市規則》所載職責的獨立性，或可能合理地令人覺得獨立財務顧問的獨立性將受影響，但獨立財務顧問爲提供意見而接受委任所產生的關係除外：