billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (6) On 2 July 2013, Unison Champ acquired 100% equity interest in Pinyu, who is the sole shareholder of Star Target, from Green Talent and in exchange, the Company allotted and issued 14,680,000 Shares to Green Talent, an institutional investor.

assistant: (6) 2013年7月2日，Unison Champ向Green Talent收購星通唯一股東Pinyu的100%股權，作爲交換，貴公司向機構投資者Green Talent配發及發行14,680,000股股份。
user: Please translate the following sentence from English to Chinese: As our products are custom-made, any breach of contracts by our customers after we commence the manufacturing process may have a material adverse effect on us.

assistant: 由於我們的產品均爲訂製，客戶在我們開始生產工序後違約可能對我們造成重大不利影響。
user: Please translate the following sentence from English to Chinese: Our net current liabilities increased to RMB8,493 million as at 31 December 2010 from RMB6,351 million as at 31 December 2009.

assistant: 本集團的流動負債淨額由截至二零零九年十二月三十一日的人民幣63.51億元增至截至二零一零年十二月三十一日的人民幣84.93億元。
user: Please translate the following sentence from English to Chinese: The acquisition of Baohe Xinshiji was completed on December 31, 2012.

assistant: 收購保和新世紀已於2012年12月31日完成。
user: Please translate the following sentence from English to Chinese: (c) impairment of goodwill/recognition of negative goodwill;

assistant: (c) 商譽減值確認負商譽；
user: Please translate the following sentence from English to Chinese: i. State-owned Land Use Rights Certificate/State-owned Land Use Certificate/Real Estate Title Certificate

assistant: i. 國有土地使用證╱國有土地使用證╱房地產權證 有
user: Please translate the following sentence from English to Chinese: the British Virgin Islands

assistant: 英屬維爾京羣島
user: Please translate the following sentence from English to Chinese: (ii) no benefits or payments will be made to Successful Gold in relation to such stock borrowing arrangements;

assistant: (ii) 不會就有關借股安排給予 Successful Gold任何利益或款項；
user: Please translate the following sentence from English to Chinese: Profit before tax .

assistant: 稅前利潤.
user: Please translate the following sentence from English to Chinese: carpet;

assistant: 地毯；
user: Please translate the following sentence from English to Chinese: The Offer Price will not be more than HK$1.99 per H Share and is currently expected to be not less than HK$1.25 per H Share.

assistant: 發售價不會高於每股 H股 1.99港元，且目前預期將不會低於每股 H股 1.25港元。
user: Please translate the following sentence from English to Chinese: Jiameng was registered as a wholly foreign-owned enterprise in the PRC and Steve Kuo was named the legal representative of Jiameng at the time of its establishment.

assistant: 廣東家夢在中國註冊爲一間外商獨資企業，郭榮冠先生於成立之初獲指定爲其法定代表人。
user: Please translate the following sentence from English to Chinese: Economic consideration in Hong Kong

assistant: 香港之經濟考慮
user: Please translate the following sentence from English to Chinese: Net assets

assistant: 資產淨值
user: Please translate the following sentence from English to Chinese: or (3) the revocation or variation of the purchase mandate by ordinary resolution of shareholders in a general meeting, whichever occurs first.

assistant: 或()股東於股東大會上通過普通決議案撤銷或修改購回授權。
user: Please translate the following sentence from English to Chinese: This Web Proof Information Pack must be read in conjunction with the section headed ‘‘Warning’’ on the cover of this Web Proof Information Pack. HISTORY, REORGANIZATION AND CORPORATE STRUCTURE

assistant: 閱讀本網上預覧資料集時，須與本網上預覽資料集封面「警告」一節一併閱覽。 歷史、重組與企業架構
user: Please translate the following sentence from English to Chinese: The Company has not passed any resolutions to give the Directors the authority to repurchase the Shares by the Company.

assistant: 本公司尚未通過任何給予董事由本公司購回股份的授權的決議案。
user: Please translate the following sentence from English to Chinese: Moreover, our marketing and promotion activities such as VIP programs, advertising campaigns and fashion shows enable us to help raise our brand profile and increase awareness of our brand and lifestyle concepts.

assistant: 而且，我們的營銷及推廣活動（例如VIP計劃、廣告宣傳活動及時裝秀）有助於提升我們的品牌形象以及品牌知名度及休閒理念。
user: Please translate the following sentence from English to Chinese: In accordance with this Catalogue, the exploration, mining and dressing of iron and manganese minerals fall within the range of encouraged foreign investment industries.

assistant: 根據該目錄，鐵礦及錳礦勘探、開採及選礦屬於鼓勵外商投資產業。
user: Please translate the following sentence from English to Chinese: The Group believes that its broad and diversified customer base is an invaluable asset to its business, which provides the Group multiple sources of revenue and reduces its risks to any downturn in an individual industry or market segment.

assistant: 本集團相信，其廣闊及多元化之客戶基礎對其業務乃一珍貴資產，能爲本集團帶來不同收入來源，並減低本集團於個別行業或市場範疇不景氣時所須承擔之風險。
user: Please translate the following sentence from English to Chinese: The table below sets forth certain statements of financial position items of our Group’s share of Jointly-Controlled Entities’ assets and liabilities.

assistant: 下表列載本集團應占共同控制實體資產及負債的若干財務狀況表項目。
user: Please translate the following sentence from English to Chinese: The lower pricing compared to global gas prices gives scope for increase in gas prices in Alberta.

assistant: 與全球氣體價格相比，較低的定價令阿爾伯塔的氣體價格有所上升。
user: Please translate the following sentence from English to Chinese: 8. Accounting and auditing requirements The Cayman Companies Law requires that a company shall cause to be kept proper books of account with respect to:

assistant: 8. 會計及審覈規定 開曼羣島公司法規定，公司須就下列各項保存適當的賬簿：
user: Please translate the following sentence from English to Chinese: The landlord is Fairays Limited, which is owned as to 99% by Ever Passion Development Limited and 1% by Golden Kingdom International Limited.

assistant: Fairays Limited由Ever Passion Development Limited及Golden Kingdom International Limited分別擁有 99%及 1%權益。
user: Please translate the following sentence from English to Chinese: 8. Shareholders The articles of association of a company set forth the shareholders’ rights and obligations and are binding on all the shareholders.

assistant: 8、股東 公司組織章程細則規定了股東的權利及義務，對全體股東均具有約束力。
user: Please translate the following sentence from English to Chinese: In 1988, our Group entered into the Liu Wu Processing Agreement to engage Liu Wu Handbag, for the production of handbags through Liu Wu Processing Factory in Shi Jie Town, Dongguan.

assistant: 於 1988 年，本集團簽訂劉屋加工協議以委託劉屋手袋透過東莞市石碣鎮的劉屋加工廠生產手袋。
user: Please translate the following sentence from English to Chinese: Since its establishment in January 2007, Shanghai Interbank Offered Rate has become an independent benchmark in the interbank market in China.

assistant: 上海銀行同業拆放利率於2007年1月正式成立後，已成爲中國銀行同業市場一個獨立的利率基準。
user: Please translate the following sentence from English to Chinese: CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR/PERIOD (Note 48) .

assistant: 年末╱期末現金及現金等價物（附註48）.
user: Please translate the following sentence from English to Chinese: 19. No. 47, Unit 4 Block No. 1 Shi Wei Jia Zhu Building Heng Lane Xian City Shanxi Province the PRC

assistant: 19. 中國陝西省西安市橫巷市委家屬樓 1號樓 4單元 47號
user: Please translate the following sentence from English to Chinese: In addition, the agreement is irrevocable upon its coming into effect and its term may be extended for successive terms at the sole election of Huifang Tongda.

assistant: 此外，該協議於生效後不得撤銷，且其條款可由匯方同達單方面選擇延續至接續年期。
user: Please translate the following sentence from English to Chinese: or (ii) any matter has arisen or has been discovered which would, had it arisen immediately before the date of this prospectus, not having been disclosed in this prospectus and not having been disclosed or known to the Global Coordinator, constitute a material omission therefrom;

assistant: 或 (ii) 發生或發現任何如果在緊接本招股章程刊發日期之前發生而未有在本招股章程中披露且未有向全球協調人披露或其並不知悉者，則可以構成重大遺漏之事件；
user: Please translate the following sentence from English to Chinese: We manufacture and sell corrosion control external coating materials and provide coating services for oil and gas line pipes.

assistant: 我們製造和銷售腐蝕控制外塗層塗料，併爲油氣輸送管提供塗料服務。
user: Please translate the following sentence from English to Chinese: Accordingly, no pre-acquisition financial information shall be required to be disclosed in this prospectus pursuant to Rule 4.05A of the Listing Rules.

assistant: 因此，根據上市規則第4.05A條，毋須於本招股書披露預收購財務資料。
user: Please translate the following sentence from English to Chinese: (d) Property and equipment

assistant: (d) 物業及設備
user: Please translate the following sentence from English to Chinese: During the course of our inspection, we did not note any serious defects.

assistant: 於進行視察的過程中，吾等並無發現任何嚴重損毀。
user: Please translate the following sentence from English to Chinese: Before payment of purchase deposits, we require our suppliers to provide evidence of valid mining or exploration rights.

assistant: 我們在支付採購按金前，會要求各供應商提供有效採礦權或探礦權的憑證。
user: Please translate the following sentence from English to Chinese: (ii) options granted under the share option scheme of KGL to subscribe for 1,000,000 shares in KGL;

assistant: (ii)根據KGL購股權計劃已授出可認購1,000,000股KGL股份之購股權；
user: Please translate the following sentence from English to Chinese: 46. Goods registered under this Class 29 cover meat, fish, poultry and game;

assistant: 46. 於此第29類註冊之貨品包括肉類、魚類、家禽及鳥獸；
user: Please translate the following sentence from English to Chinese: THIS INFORMATION PACK IS IN DRAFT FORM.

assistant: 本資料集爲草稿形式。
user: Please translate the following sentence from English to Chinese: For the remaining balance of approximately HK$9.8 million, which is directly attributable to the issue of the Offer Shares is expected to be accounted for as a deduction from equity upon Listing.

assistant: 直接歸因於發行發售股份之餘下結餘約 9.8 百萬港元預期將於上市後入賬列爲權益扣減。
user: Please translate the following sentence from English to Chinese: (10) We have assumed an investment holding period of 10 years in the DCF valuation and the other key assumptions used are summarised as follows:

assistant: (10) 我們已假設貼現現金流量估值的投資持有期間爲10年，所用的其他主要假設概述如下：
user: Please translate the following sentence from English to Chinese: (64) Lai Wai Yan Stephen;

assistant: (64)黎惠恩；
user: Please translate the following sentence from English to Chinese: Prepayments and other receivables .

assistant: 預付款項及其他應收款項 .
user: Please translate the following sentence from English to Chinese: At our systems engineering center in Saginaw, Michigan, United States, our acoustics and vibration center provides full vehicle, multiple system and component testing facilities, including advanced hemianechoic chambers.

assistant: 在我們位於美國密歇根州沙基諾的系統工程中心，我們的聲音及震動中心提供整車、多重系統及零部件測試設施，包括先進的半消聲室。
user: Please translate the following sentence from English to Chinese: As confirmed by our Directors, none of our members nor any of our Directors were involved in any litigation in the PRC and Hong Kong relating to the infringement of any intellectual property rights belonging to third parties in respect of our products during the Track Record Period.

assistant: 經我們的董事確認，於往績記錄期間，我們的成員公司及任何董事概無於中國及香港涉及任何關於我們的產品侵犯任何第三方所屬知識產權的訴訟。
user: Please translate the following sentence from English to Chinese: (cc) that the Company’s register of shareholders, register of Directors, register of substantial shareholders and register of Directors’ interests in the Company are properly established;

assistant: (cc) 確保本公司的股東名冊、董事名冊、主要股東名冊及董事於本公司所佔權益的名冊妥爲存置；
user: Please translate the following sentence from English to Chinese: (k) Completed properties held for sale Completed properties held for sale are stated at the lower of cost and net realisable value. Cost comprises development costs attributable to the unsold properties.

assistant: (k) 持有作銷售的已完成物業 持有作銷售的已完成物業按成本與可變現淨值兩者中的較低者入賬。 成本包括未出售物業應占的發展成本。
user: Please translate the following sentence from English to Chinese: Additional information is disclosed in Note 20.

assistant: 其他資料於附註20披露。
user: Please translate the following sentence from English to Chinese: The damages awarded under common law claims are normally reduced by the value of the compensation paid or payable under the Employees’ Compensation Ordinance in any event.

assistant: 任何情況下，普通法申索判定的賠償金額通常扣除根據僱員補償條例已付或應付補償的價值。
user: Please translate the following sentence from English to Chinese: As the markets where we provide urban rail transit engineering services become mature, we expect that the sophistication of the requirements of EPC project owners will also increase and become more complex.

assistant: 隨著我們提供城市軌道交通工程服務的市場成熟化，我們預期工程總承包項目的項目擁有人的需求的成熟程度將會亦將增加及更加複雜。
user: Please translate the following sentence from English to Chinese: The following table sets out the details of our production capacity and production volume during the Track Record Period:

assistant: 下表載列本集團於往績記錄期間的產能及產量詳情：
user: Please translate the following sentence from English to Chinese: OUR BUSINESS AND OPERATIONS

assistant: 我們的業務及營運
user: Please translate the following sentence from English to Chinese: For the three years ended 31 December 2005, turnover from our five largest customers amounted to HK$213.8 million, HK$193.9 million and HK$285.8 million, respectively, representing 29.5%, 24.2% and 31.8%, respectively, of our total turnover.

assistant: 截至二零零五年十二月三十一日止三個年度，本公司五大客戶的營業額分別爲 213,800,000港元、 193,900,000港元及 285,800,000港元，分別佔本公司總營業額 29.5%、 24.2%及 31.8%。
user: Please translate the following sentence from English to Chinese: or (i) any executive Director being charged with an indictable offence or prohibited by operation of law or otherwise disqualified from taking part in the management of a company;

assistant: 或 (i) 任何執行董事被控告觸犯可公訴罪行或遭法律禁止或因其他理由而喪失資格參與公司管理；
user: Please translate the following sentence from English to Chinese: 2. Provision of training to the staff of the funeral parlour and funeral service centres

assistant: 2. 向殯儀館及殯儀服務中心員工提供培訓
user: Please translate the following sentence from English to Chinese: Purchase of financial assets designated as at fair value through profit or loss .

assistant: 購買指定爲透過損益以公平值列賬之 金融資產 .
user: Please translate the following sentence from English to Chinese: Gross margin increased to 17.9% in 2007 from 16.2% in 2006.

assistant: 毛利率由2006年的16.2%上升至2007年的17.9% 。
user: Please translate the following sentence from English to Chinese: i) the land grant premium of the property has been fully settled;

assistant: i) 已全數繳付物業的土地出讓金。
user: Please translate the following sentence from English to Chinese: In the case of an equality of votes, the chairman of the meeting shall have an additional or casting vote.

assistant: 倘票數相等，則大會主席有權投額外一票或決定票。
user: Please translate the following sentence from English to Chinese: Accordingly, a Shareholder or a group of Shareholders acting in concert (within the meaning of the Takeovers Code) could obtain or consolidate control of the Company and become obliged to make a mandatory offer in accordance with Rule 26 of the Takeovers Code.

assistant: 因此，一名或一羣一致行動（定義見收購守則）的股東或會取得或鞏固對本公司的控制權，並須根據收購守則第 26 條提出強制收購建議。
user: Please translate the following sentence from English to Chinese: The implementation of these award systems has contributed to our quality control efforts, effectively raising the overall quality of our engineering and construction projects.

assistant: 實施這些獎項制度對本公司的質量控制力度帶來貢獻，有效提升了本公司工程承包項目的整體質量。
user: Please translate the following sentence from English to Chinese: Accordingly, our success depends on our ability to effectively manage our distributors.

assistant: 因此，我們的成功取決於我們有效管理我們的經銷商的能力。
user: Please translate the following sentence from English to Chinese: The directors of the Company are of the opinion that the above related party transactions were conducted on normal commercial terms and in the ordinary course of business.

assistant: 貴公司董事認爲，貴公司上述關聯方交易乃按一般商業條款並在日常業務過程中進行。
user: Please translate the following sentence from English to Chinese: The summarized financial statements must be derived from the company’s financial statements for the relevant period and contain the information set out in the Companies Act.

assistant: 該財務報表概要須取自公司有關期間之財務報表及載有公司法列明之資料。
user: Please translate the following sentence from English to Chinese: A lower withholding tax rate may apply if such “non-resident enterprise” is incorporated in a jurisdiction that has entered into an income tax treaty or agreement with China that allows a lower withholding. Similarly, any gain realised on the transfer of the Shares by such “non-resident enterprise” investors is also subject to a 10% PRC income tax if such gain is regarded as income derived from sources within China and we are considered a “resident enterprise” in China.

assistant: 倘有關「非居民企業」在與中國訂立任何所得稅條約或協議且容許繳付較低預扣稅的司法權區註冊成立，可按較低預扣稅率繳稅。 同樣，倘該等「非居民企業」投資者轉讓股份而變現的任何收益被視作來自中國境內的收入，且我們被視爲中國「居民企業」，則有關收益亦須繳付10%中國所得稅。
user: Please translate the following sentence from English to Chinese: While any projected excess of the acquisition expenses over the unit cost assumptions has not been included in the Group EV or VONB, the historical excess of actual acquisition expenses over the unit cost assumptions has reduced the amount of assets and hence the ANW component of the Group EV.

assistant: 雖然保單獲得開支超出單位成本假設的預測超額並無計入貴集團的內涵價值或新業務價值，惟過往實際保單獲得開支超出單位成本假設的部分已從資產數額扣減，因而已扣減貴集團內涵價值的經調整資產淨值部分。
user: Please translate the following sentence from English to Chinese: The 51 hypermarkets under development are in various stages of construction.

assistant: 該51家在建大賣場現處於不同建設階段。
user: Please translate the following sentence from English to Chinese: We established Sinopharm Holding GuoDa Drug Store Co., Ltd. in March to enhance our retail pharmacy operations.

assistant: 3月，本公司成立國藥控股國大藥房有限公司，加強本公司醫藥零售業務。
user: Please translate the following sentence from English to Chinese: Pursuant to the new PRC enterprise income tax law, the statutory income tax rate is 25%.

assistant: 根據新訂中國企業所得稅法，法定所得稅率爲25%。
user: Please translate the following sentence from English to Chinese: 16. Unsold Portions of Phase I, Green Garden (Sanmenxia), Intersection of Shanzhou Road and Qinhan Road, Sanmenxia, Henan Province, PRC

assistant: 16. 中國河南省三門峽市陝州路與秦漢路交叉口三門峽綠色家園一期未售部份
user: Please translate the following sentence from English to Chinese: Became an approved supplier of Chery Automobile Co. Ltd.

assistant: 成爲奇瑞汽車股份有限公司的認可供應商
user: Please translate the following sentence from English to Chinese: The average processing fee for aluminium alloy extrusion products in the passenger rail transportation equipment sector in the PRC was approximately RMB21,000/tonne (VAT included) from 2007 to 2009, which was higher than that of industrial application products and significantly higher (approximately four to five times) than construction sector products.

assistant: 於二零零七年至二零零九年，中國的載客鐵道運輸設備分部的鋁合金擠壓型材產品的平均加工費爲每噸約人民幣21,000 元（已包括增值稅），較工業用途產品爲高，亦遠高於建築行業產品（約爲其四至五倍）。
user: Please translate the following sentence from English to Chinese: and (vii) other powers specified in the articles of association.

assistant: 及 (vii) 章程細則規定的其他權力。
user: Please translate the following sentence from English to Chinese: The maturity profile of our financial liabilities as at the end of the each of the Track Record Periods, based on the contractual undiscounted payments, is as follows:

assistant: 我們於各往績記錄期間結算日的金融負債根據合約未貼現付款的到期情況如下：
user: Please translate the following sentence from English to Chinese: (10) We have been provided with a legal opinion on the title to the property issued by the Group’s PRC legal adviser, which contains, inter alia, the following information:

assistant: (10) 吾等已接獲貴集團中國法律顧問就該物業業權發出的法律意見，當中載有（其中包括）以下資料：
user: Please translate the following sentence from English to Chinese: Mr. Meng studied at the Department of Economics of Xiamen University from 1980 to 1982 and at the Department of Economics of Shantou University from 1987 to 1990.

assistant: 孟先生於一九八零年至一九八二年在廈門大學經濟系學習； 一九八七年至一九九零年在汕頭大學經濟系學習並畢業；
user: Please translate the following sentence from English to Chinese: 1. The calculation of the market capitalisation of our Company is based on 600,000,000 Shares in issue immediately after the completion of the Share Offer.

assistant: 1. 本公司市值乃基於緊隨股份發售完成後已發行 600,000,000 股股份計算。
user: Please translate the following sentence from English to Chinese: Under the Company Law, shares in a joint stock limited company held by its promoters, directors, supervisors or managers may not be transferred within certain periods of time.

assistant: 根據《公司法》，股份有限公司內的發起人、董事、監事或經理持有的股份在一定時間內不得轉讓。
user: Please translate the following sentence from English to Chinese: For FY2014, our cash used in from financing activities was amounted to approximately HK$6.2 million, which was primarily attributable to (i) the increase in pledged bank deposits of HK$3.1 million for securing of the performance bond regarding the carrying out of the Kap Pin Long Project;

assistant: 於2014財年，我們的融資活動所用的現金約爲620萬港元，主要由於(i)已抵押銀行存款增加310萬港元，以擔保開展甲邊朗項目的履約保函；
user: Please translate the following sentence from English to Chinese: (3) Applicants who apply for Hong Kong Offer Shares by giving electronic application instructions to HKSCC should refer to the section headed “How to Apply for Shares in the Hong Kong Public Offering—How to Apply by Giving Electronic Application Instructions to HKSCC via CCASS” in this prospectus.

assistant: (3) 向香港結算發出電子認購指示申請香港發售股份的申請人謹請參閱本招股書「如何申請香港公開發售的股份—如何透過中央結算系統向香港結算發出電子認購指示而提出申請」一節。
user: Please translate the following sentence from English to Chinese: the ability to anticipate and respond to changes in the telecommunications industry and in customer demand, trends and preferences;

assistant: 預計及應對電訊業的變化及客戶需求、趨勢及喜好的能力；
user: Please translate the following sentence from English to Chinese: Real estate reforms in the PRC did not commence until the l990s, prior to which the PRC real estate development industry was part of the nation’s planned economy.

assistant: 90年代前，中國房地產改革尚未開始。 在此之前，中國房地產開發行業爲國家計劃經濟的一部份。
user: Please translate the following sentence from English to Chinese: OUR HISTORY AND STRUCTURE “Appendix VI Statutory and General Information — E. Mr. Wu’s Undertaking of Transferring Common Shares to the Management” of this document).

assistant: 我們的歷史和架構 司和惠州雷士的高級管理人員（請參閱本文件「附錄六法定及一般信息－E.吳先生向管理層轉讓普通股的承諾」）。
user: Please translate the following sentence from English to Chinese: The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.

assistant: 估算的使用壽命及攤銷方法在各報告期末審覈，估算的任何變更效應將按預測基礎報賬。
user: Please translate the following sentence from English to Chinese: For each for the PRC subsidiaries of the Group, the corporate income tax is provided at the applicable rate of the profits for the purpose of the PRC statutory financial reporting, adjusted for those items which are not assessable or deductible.

assistant: 就本集團各中國附屬公司而言，企業所得稅乃按中國法定財務申報按適用稅率計提撥備，並就不可課稅或不可扣減的該等項目作出調整。
user: Please translate the following sentence from English to Chinese: (4) 50% of the equity interests in Shenyang Xinbaohang is owned by Mr. Liu Yan, who, apart from his equity interests herein, is an Independent Third Party.

assistant: (4) 瀋陽信寶行由劉巖先生擁有 50% 股權，除擁有該公司的股權外，他是獨立第三方。
user: Please translate the following sentence from English to Chinese: A notice of meeting of shareholders shall comply with the following requirements:

assistant: 股東會議的通知應當符合下列要求：
user: Please translate the following sentence from English to Chinese: On or after 26 January 2006, when Bau De changed from a limited company to a company limited by shares, all acquisitions and disposals of shares were made at NTD1 per share.

assistant: 於二零零六年一月二十六日或以後，寶德從有限公司變爲股份有限公司，所有股份買賣均以每股 1 元新臺幣進行。
user: Please translate the following sentence from English to Chinese: Provisions A provision is recognised when a present obligation (legal or constructive) has arisen as a result of a past event and it is probable that a future outflow of resources will be required to settle the obligation, provided that a reliable estimate can be made of the amount of the obligation.

assistant: 撥備 倘因爲過去的事件須負上責任（法律或推斷），且日後很可能須付出資源履行有關責任，而有關責任涉及的金額可可靠估計，則會作出撥備。
user: Please translate the following sentence from English to Chinese: (d) Qingdao Ener has the rights to occupy, use, lease, transfer or any other arrangement to deal with the building ownership legally except for the portions subject to mortgage, subject to the approval of the mortgagee during the term of the mortgage.

assistant: (d) 青島英諾有權依法佔用、使用、租賃、轉讓或以任何其他安排處置房屋所有權，惟受按揭規限部分除外，該部分於按揭期內須取得承按人的批准。