billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Our Fixed Income Division has a broadly diversified market presence in U.S. and foreign government bond trading, emerging market securities, corporate debt (investment and non-investment grade), money market instruments, mortgages and mortgage- and asset-backed securities, real estate, municipal bonds and interest rate derivatives.

assistant: 我們的定息收益部門廣泛投資在美國及外國政府債券交易、新興市場證券、公司債券（投資及非投資級別）、貨幣市場工具、按揭及按揭與資產抵押證券、房地產、市政府債券及利率衍生工具。
user: Please translate the following sentence from English to Chinese: The operation of the “Dim Sum” bond market as well as new issuances could be disrupted causing a fall in the Net Asset Value of the relevant Portfolio should there be any promulgation of new rules which limit or restrict the ability of issuers to raise RMB by way of bond issuances and/or reversal or suspension of the liberalisation of the offshore RMB (CNH) market by the relevant regulator(s).

assistant: 倘若頒佈新規則侷限或限制發行人藉發行債券籌集人民幣之能力及╱或有關監管機構撤銷或暫停離岸人民幣 (CNH) 的自由化，「點心」債券市場的運作及新債券發行可能被中斷，導致有關組合基金的資產價值下跌。
user: Please translate the following sentence from English to Chinese: To the Arranger as to English and Hong Kong law Allen & Overy 9th Floor Three Exchange Square Central Hong Kong

assistant: 安排人的英國及香港法律顧問安理國際律師事務所 香港中環交易廣場三座 9樓
user: Please translate the following sentence from English to Chinese: 37 Premises, plant and equipment (continued)

assistant: 37 行址、器材及設備 (續)
user: Please translate the following sentence from English to Chinese: Use of estimates Some of the figures booked in these consolidated financial statements are based on estimates and assumptions made by the Management.

assistant: 估計值之應用 於綜合財務報表入賬之數字，部分乃以管理層所作估計值及假設爲基準。
user: Please translate the following sentence from English to Chinese: (c) Illiquid Securities:

assistant: (c) 不能立即變現的證券：
user: Please translate the following sentence from English to Chinese: Other Indonesian interest bearing securities Interest and discount earned by the Funds in respect of other interest bearing securities, such as medium term notes, promissory notes and negotiable certificate of deposits, are generally subject to withholding tax at the rate of 20%.

assistant: 其他印尼附息證券 該等基金就其他附息證券，如中期票據、承兌票據、可轉讓存款證賺取之利息及折讓，一般須按稅率20%繳納預扣稅。
user: Please translate the following sentence from English to Chinese: Payment of principal and interest on some mortgage pass-through securities (but not the market value of the securities themselves) may be guaranteed by the U.S. Government, or by agencies or instrumentalities of the U.S. Government (which guarantees are supported only by the discretionary authority of the U.S. Government to purchase the agency’s obligations).

assistant: 某些按揭轉手證券的本金及利息（而非該等證券本身的市值）付款可能由美國政府或美國政府機構或部門擔保（惟該等擔保須由美國政府購買機構的債項的酌情權支持）。
user: Please translate the following sentence from English to Chinese: Under the same circumstances as described above, the Directors may also decide upon the reorganisation of any Fund by means of a division into two or more separate Funds.

assistant: 在上述相同的情況下，公司董事亦可決定將任何基金重組成爲兩個或以上獨立的基金。
user: Please translate the following sentence from English to Chinese: Merrill Lynch benefits by distributing a significant portion of its debt issuances through its own sales force to a large, diversified global client base.

assistant: Merrill Lynch透過其本身銷售人員將其所發債務的重大部分分銷予龐大的多元化全球客戶基礎而獲利。
user: Please translate the following sentence from English to Chinese: (a) the Initial Price is the Closing Price of the Linked Stock on the Trade Date;

assistant: (a) 初始價爲掛鉤股票於交易日的收市價；
user: Please translate the following sentence from English to Chinese: certified true copy of the agency agreement;

assistant: 代理協議的經證明的真實副本；
user: Please translate the following sentence from English to Chinese: (i) the “Pilot Scheme for Domestic Securities Investment through Renminbi Qualified Foreign Institutional Investors” (人民幣合格境外機構投資者境內證券投資試點辦法) issued by the CSRC, the PBOC and the SAFE and effective from 1 March 2013;

assistant: (i) 由中國證監會、中國人民銀行及外管局頒佈並於 2013 年 3 月 1 日生效的《人民幣合格境外機構投資者境內證券投資試點辦法》﹔
user: Please translate the following sentence from English to Chinese: 16.2 When calculating the exposure of a Fund to a counterparty in accordance with the limits in paragraph 14.8 the ACD must use the positive mark-to-market value of the OTC derivative contract with that counterparty.

assistant: 16.2 當按照第 14.8 段的限額計算基金對於對手方的風險時，受權公司董事必須使用與該對手方訂立的場外交易衍生工具合約的正數按市價計算價值。
user: Please translate the following sentence from English to Chinese: The Islamic Index is also reviewed on an ongoing basis to account for corporate actions such as mergers, delistings or bankruptcies.

assistant: 伊斯蘭指數亦作持續檢討，以反映合併、退市或破產等企業行動。
user: Please translate the following sentence from English to Chinese: The Fund may invest up to 10% of its assets in contingent convertible bonds.

assistant: 本基金可將最多 10% 的資產投資於應急可轉債。
user: Please translate the following sentence from English to Chinese: Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 43/349/EEC, as may be amended from time to time.

assistant: 修訂歐洲議會及歐盟理事會指令 2006/43/EC 及廢除歐盟理事會指令 78/660/EEC 及 43/349/EEC 的歐洲議會及歐盟理事會 2013 年 6 月 26 日關於若干擔保企業的年度財務報表、綜合財務報表及相關報告的指令 2013/34/EU（可經不時修訂）。
user: Please translate the following sentence from English to Chinese:  Onshore fixed income securities denominated in RMB, issued within the PRC and traded on the China Interbank Bond Market ("CIBM") or stock exchanges in the PRC.

assistant: 以人民幣計價、在中國境內發行及在中國銀行間債券市場或中國證券交易所買賣的在岸固定收益證券。
user: Please translate the following sentence from English to Chinese: (g) following a decision to merge a Class, a Fund or the Company, if justified with a view to protecting the interest of Shareholders;

assistant: (g) 在爲保障股東的利益而決定將某類別、某基金或本公司合併之後(如有合理理由)；
user: Please translate the following sentence from English to Chinese: In case of compulsory redemption from any Shareholder of Shares held by such Shareholder, subject to the conditions and as further described in the Articles of Incorporation, the relevant investment will be automatically redeemed in the Principal Dealing Currency (unless otherwise specifically decided by the Board or instructed by the relevant Shareholder) free from any redemption charge at the Net Asset Value per Share calculated and the proceeds will be returned to the relevant Shareholder’s bank account.

assistant: 若任何股份的股東根據公司組織章程所訂條件 (詳情載於公司組織章程) 被強制贖回該股東所持的股份，有關投資將按主要交易貨幣 (除非董事會另有明確決定或有關股東另有指示) 計算所得的每股資產淨值自動贖回，贖回費全免，而所得收益將直接存入有關股東的銀行帳戶。
user: Please translate the following sentence from English to Chinese: acts as financial adviser, banker, derivatives counterparty or otherwise provides services to the issuer of the investments of the Company;

assistant: 作爲財務顧問、銀行家、衍生工具交易對手或以其他方式向本公司投資的發行人提供服務；
user: Please translate the following sentence from English to Chinese: or (i) in the case of a suspension of the calculation of the net asset value of one or several underlying investment funds in which a Fund has invested a substantial portion of assets.

assistant: 或 (i) 如基金大部份資產所投資的一項或多項相關投資基金的資產淨值的計算遭暫停。
user: Please translate the following sentence from English to Chinese: You may read and copy any document Holdings files with the SEC at the SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549, U.S.A. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1800-SEC-0330 (or 1-202-551-8090).

assistant: 閣下可於100 F Street, NE, Washington, DC 20549, U.S.A.的證交會公共參考室閱讀及複印控股公司向證交會呈報的任何文件。 有關公共參考室的運作資料，　閣下可致電1-800-SEC-0330（或1-202-551-8090）向證交會查詢。
user: Please translate the following sentence from English to Chinese: Financial derivative instruments may also be embedded in other instruments in which the sub-fund may invest. Until 27th May 2018 The sub-fund invests for total return primarily in a diversified portfolio of Investment and Non-Investment Grade, as well as unrated fixed income securities (including but not limited to bonds and notes), cash, deposits (including certificate of deposits) and structured products with effective underlying currency exposure in RMB.

assistant: 金融衍生工具亦可嵌入於本附屬基金可投資的其他工具。 截至 2018 年 5 月 27 日 本附屬基金主要投資於由投資及非投資級別以及未經評級固定收益證券（包括但不限於債券及票據）、現金、存款（包括存單）及相關貨幣風險爲人民幣的結構性產品組成的多元化投資組合，旨在取得總回報。
user: Please translate the following sentence from English to Chinese: – the Cayman Islands imposes taxes on us or on payments under our Notes which we cannot avoid;

assistant: －開曼羣島對本公司或有關本債券的付款徵收本公司無法避免之稅項；
user: Please translate the following sentence from English to Chinese: The Fund invests in financial derivative instruments to manage interest rate sensitivity, credit risk and hedge currency risk subject to the conditions and the limits laid down from time to time by the Central Bank.

assistant: 基金投資於金融衍生工具，以管理利率敏感度、信貸風險及對沖貨幣風險，惟須遵守中央銀行不時訂立的條件及限制。
user: Please translate the following sentence from English to Chinese: (a) Obligation and Deliverable Obligation.

assistant: (a) 責任及交付責任。
user: Please translate the following sentence from English to Chinese: Each Fund may count certain derivative instruments towards its primary investment policy, which is described for each Fund in “Fund Profiles.” Equity securities represent an ownership interest, or the right to acquire an ownership interest, in a company or other issuer.

assistant: 各基金可包括若干符合其主要投資政策之衍生工具，其說明見各基金之「基金特點」。 股權證券指在公司或其他發行人之所有人權益，或收購所有人權益之權利。
user: Please translate the following sentence from English to Chinese: Selling ("writing" or "granting") an option generally entails considerably greater risk than purchasing options.

assistant: 與購入期權比較，賣出（或沽出）期權一般涉及相當大的風險。
user: Please translate the following sentence from English to Chinese: The shares must be fully paid-up and are issued without a par value.

assistant: 股份必須繳足及以不設面值的形式發行。
user: Please translate the following sentence from English to Chinese: Adjustment of Prices In calculating the Issue Price, the Manager may add fiscal and purchase charges (see “Investing in the Fund – Issue Price” above) and in calculating the Redemption Price, the Manager may deduct fiscal and sale charges (see “Redemption of Units – Redemption Price” above).

assistant: 調整價格 在計算發行價時，基金經理可加上財政及購買費用（請參閱上文「投資於本基金－發行價」），並在計算贖回價時，基金經理可扣除財政及出售費用（請參閱上文「贖回單位－贖回價」）。
user: Please translate the following sentence from English to Chinese: In addition, in the event of bankruptcy or similar proceedings of the other party to the repurchase agreement or reverse repurchase agreement or its failure otherwise to perform its obligations on the repurchase date, the Fund could suffer losses, including loss of interest on or principal of the security and costs associated with delay and enforcement of the repurchase agreement or reverse repurchase agreement.

assistant: 此外，倘回購協議或反向回購協議的另一方提出破產或同等法律程序，或於回購日期未能履行其責任，基金可蒙受的損失包括證券的本金或利息損失，及因延遲和強制履行回購協議或反向回購協議而產生的費用。
user: Please translate the following sentence from English to Chinese: However, strict compliance with Rule 4.04 of the Listing Rules and paragraphs 27 and 31 of the Third Schedule to the Companies Ordinance would create undue burden on us, as there would not be sufficient time for us and the Reporting Accountants to finalise the audited financial statements for the full financial year ended 31 December 2009 for inclusion in this Prospectus.

assistant: 然而，嚴格遵守上市規則第4.04條及公司條例附表三第27及31段將爲我們帶來過度的負擔，因爲我們及申報會計師並無充足時間落實截至2009年12月31日止完整財政年度的經審覈財務報表以供載入本招股章程。
user: Please translate the following sentence from English to Chinese: It is possible that your investment value could suffer substantial loss.

assistant: 閣下的投資價值有可能蒙受重大損失。
user: Please translate the following sentence from English to Chinese: Our Notes are issued under our U.S.$8,000,000,000 retail secured note programme.

assistant: 本票據乃根據本公司之 8,000,000,000美元零售有抵押票據計劃發行。
user: Please translate the following sentence from English to Chinese: (ii) section 38(1) of the Companies Ordinance (in relation to the requirement for the Base Programme Document to contain a Chinese translation) on the grounds that it would be unduly burdensome for the Issuer to so provide and irrelevant to prospective investors, since a separate Chinese language version of the Base Programme Document has been prepared and will be made available simultaneously with the English language version of the Base Programme Document;

assistant: (ii)公司條例第38(1) 條（涉及基本計劃文件須收錄中文譯本的規定）而發出（須受制於若干條件）有關基本計劃文件的豁免證書，理據是已編制基本計劃文件的獨立中文版，且基本計劃文件的英文版亦將同時可供查閱，故發行人編制基本計劃文件的中文版，會對其造成繁重負擔，且與準投資者無關；
user: Please translate the following sentence from English to Chinese: (iv) the intermediaries of FIL including third party financial institutions such as banks, Independent Financial Advisors, insurers, third party product issuers, distributors, correspondent banks and/or their respective service providers which may handle or process payment to/from data subjects;

assistant: (iv) 富達的中介商 (包括第三方金融機構，例如銀行、獨立財務顧問、保險公司)、第三方產品發行機構、分銷商、可能處理或辦理提供予/來自資料當事人的付款的往來銀行及/或其各自的服務供應商；
user: Please translate the following sentence from English to Chinese: (ii) if “Actual/365 (Fixed)” is specified, the actual number of days in the Calculation Period divided by 365;

assistant: (ii) 若指定爲「實際 365（固定）」，指計算期的實際日數除以365得到的日數；
user: Please translate the following sentence from English to Chinese: Neither the Manager nor the Trustee shall be responsible to a Unitholder for any loss resulting from nonreceipt of any redemption request.

assistant: 基金經理或受託人概不就因沒有收到任何贖回要求而造成的任何損失對單位持有人負責。
user: Please translate the following sentence from English to Chinese: For the securities lending policy of the Fund, please refer to the section entitled “Securities Lending Policies” in Section A of the Consolidated Explanatory Memoranda of Asia Pacific Equity Funds. Shanghai-Hong Kong Stock Connect The section entitled “Shanghai-Hong Kong Stock Connect” in Section A of the Consolidated Explanatory Memoranda of Asia Pacific Equity Funds shall apply to this Fund.

assistant: 請參閱第A節亞太區股票基金的綜合基金說明書內「證券借貸政策」一節，瞭解基金的證券借貸政策之詳情。 滬港通第A節亞太區股票基金的綜合基金說明書內「滬港通」一節將適用於本基金。
user: Please translate the following sentence from English to Chinese: We will not upload such information onto our website.

assistant: 本公司不會於本公司的網站上載有關資料。
user: Please translate the following sentence from English to Chinese: These scenarios help businesses assess the suitability of controls in the light of potential losses.

assistant: 情境有助業務基於潛在虧損評估監控的適合性。
user: Please translate the following sentence from English to Chinese: A maximum of 10% of the Fund’s net asset value may be invested in other collective investment schemes.

assistant: 本基金資產淨值最多10%可投資於其他集體投資計劃。
user: Please translate the following sentence from English to Chinese: In 2016, the Bank sponsored talks on a wide range of health and family-related topics, from spinal health, to parent-child reading skills development, to cultivation of indoor plants.

assistant: 2016 年，本行舉辦了多場與健康及家庭相關的講座，主題涵蓋脊椎健康護理、親子伴讀技巧及室內植物培植等。
user: Please translate the following sentence from English to Chinese: (xiv) Barrier Price:

assistant: (xiv) 定界價：
user: Please translate the following sentence from English to Chinese: 7. Asian Tiger Bond Fund

assistant: 7. 亞洲老虎債券基金
user: Please translate the following sentence from English to Chinese: (a) such Fund is de-listed from the relevant Stock Exchange;

assistant: (a) 該基金自有關交易所除牌；
user: Please translate the following sentence from English to Chinese: Off-balance sheet exposures other than OTC derivative transactions or credit derivative contracts

assistant: 除場外衍生工具交易或信貸衍生工具合約以外的資產負債表外風險承擔
user: Please translate the following sentence from English to Chinese: 130 Notes

assistant: 130 附註
user: Please translate the following sentence from English to Chinese: A Fund may use one currency (or a basket of currencies) to hedge against adverse changes in the value of another currency (or a basket of currencies) when exchange rates between the two currencies are positively correlated.

assistant: 當兩種貨幣的匯率有正向的相互關係時，基金可使用一種貨幣（或一籃子貨幣）對沖另一貨幣（或一籃子貨幣）在價值上的不利變動。
user: Please translate the following sentence from English to Chinese: The number and relative size of the positions may be adjusted from time to time.

assistant: 持倉量及相對規模可不時作出調整。
user: Please translate the following sentence from English to Chinese: The Depositary’s liability only extends to its own negligence and/or wilful default and to negligence and wilful misconduct of its local agents in Russia and does not extend to losses due to the liquidation, bankruptcy, negligence and wilful default of any registrar.

assistant: 保管人只會就本身的疏忽及/或故意失責，以及其在俄羅斯的當地代理的疏忽及故意失責承擔法律責任，對因任何註冊處清盤、破產、疏忽及故意失責所引致的損失概不負責。
user: Please translate the following sentence from English to Chinese: The calculation method is shown below:

assistant: 計算方法如下：
user: Please translate the following sentence from English to Chinese: If the net proceeds from the realisation of the Mortgaged Property (whether or not any Security granted in respect thereof has been enforced) are not sufficient to make all payments due in respect of, among other things, the Swap Agreement (if any) and the Notes, the obligations of the Issuer will be limited to such net proceeds of realisation and no other assets of the Issuer will be available to meet such shortfall and no debt will be owed by the Issuer in respect of such shortfall.

assistant: 如變現已按揭財產（不論就此授出的抵押是否已被強制執行）所得款項淨額，不足以償還有關（其中包括）掉期協議（如有）及債券的所有付款，發行人的債項將限於變現的所得款項淨額，發行人並無其他資產將可用以彌補該等缺額，而發行人將不會就該等缺額承擔債務。
user: Please translate the following sentence from English to Chinese: B. Kielholz

assistant: B. Kieholz
user: Please translate the following sentence from English to Chinese: Accumulating shares retain dividends in the share price and do not distribute them.

assistant: 累積股份會將股息保留在股份價格內並不作分派。
user: Please translate the following sentence from English to Chinese: Total basic weighted average common shares

assistant: 已發行普通股的　總基本加權平均股數
user: Please translate the following sentence from English to Chinese: This statement provides you with key information about Manulife Global Fund – U.S. Bond Fund.

assistant: 本概要爲閣下提供有關宏利環球基金–美國債券基金的重要資料。
user: Please translate the following sentence from English to Chinese: Final Closing Price of the Linked Stock is recorded and settlement at maturity is determined.

assistant: 記錄掛鉤股票的最後收市價及釐定到期時結算。
user: Please translate the following sentence from English to Chinese: and 25.5 need not comply with the limits in paragraphs 25.2 to 25.4 if, at the time of acquisition, the net amount in issue of the relevant investment cannot be calculated.

assistant: 及 25.5 倘若在購買時未能計算有關投資的發行淨額，則毋需符合第 25.2 至 25.4 段的限制。
user: Please translate the following sentence from English to Chinese: A counterparty to a transaction in derivatives is approved only if the counterparty is an eligible institution or an approved bank, or a person whose permission (as published in the FCA register), or whose home state authorisation, permits it to enter into such transactions as principal off-exchange.

assistant: 衍生工具交易的交易對手必須爲獲准許（按金管局登記冊所載）或獲其本土國家有關當局准許其在交易所以外以主事人身份訂立該等交易的合資格機構或覈准銀行或人士，方可獲覈准。
user: Please translate the following sentence from English to Chinese: The Fund operates separate Sub-Funds, each of which is represented by one or more Share Classes.

assistant: 本基金經營不同之子基金，各由一個或以上之股份類別所代表。
user: Please translate the following sentence from English to Chinese: For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash generating units).

assistant: The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use.
user: Please translate the following sentence from English to Chinese: and – up to 100% of its assets in asset-backed securities, commercial mortgage-backed securities, and/or residential mortgage-backed securities issued worldwide with an investment grade or sub-investment grade credit rating (as measured by Standard & Poor's or any equivalent grade of other credit rating agencies).

assistant: 和 －將最多 100% 的資產投資於全球各地發行，信貸評級爲投資級別或次投資級別（按標準普爾的評級或其他信貸評級機構的任何同等評級）的資產抵押證券、商業按揭抵押證券、和╱或住宅按揭抵押證券。
user: Please translate the following sentence from English to Chinese: Certain derivatives could also produce disproportionate losses.

assistant: 某些衍生工具亦能產生超出比例的損失。
user: Please translate the following sentence from English to Chinese: Initial and Redemption Charges

assistant: 首次認購費及贖回費用
user: Please translate the following sentence from English to Chinese: As a result, a small price movement in index and stock futures contract may result in relatively large losses or profits to the Funds.

assistant: 因此，指數及股票期貨合約的輕微價格波動，可能導致該等基金出現相對較大的虧損或溢利。
user: Please translate the following sentence from English to Chinese: The main assumptions and limitations of VaR as a risk measure are:

assistant: 作爲風險量度工具，風險值的主要假設及限額爲：
user: Please translate the following sentence from English to Chinese: Where a compartment receives collateral the custody risk the operational risk and the legal risk referred to below would also apply.

assistant: 若成分基金收取抵押品，則下列託管風險、營運風險及法律風險亦適用。
user: Please translate the following sentence from English to Chinese: Available documents The annual audited reports and the un-audited semi-annual reports of the Company will be available at hongkong.standardlifeinvestments.com within 4 months and 2 months of the end of the Company's financial period respectively, and, in addition, are made available, free of charge, at the registered office of the Hong Kong Representative.

assistant: 可供查閱的文件 本公司的經審覈年度報告及未經審覈中期報告將分別於本公司財政期間結束後4個月及2個月內，可於網站 hongkong.standardlifeinvestments.com查閱，以及在香港代表的註冊辦事處免費查閱。
user: Please translate the following sentence from English to Chinese: If a Settlement Disruption Event prevents settlement on each of the eight Clearance System Business Days immediately following the scheduled Settlement Date, then the delivery of the Stock Amount will be postponed until it can be effected through the relevant Clearance System or in any other commercially reasonable manner (as determined by us (as the Calculation Agent) in our sole and absolute discretion acting in good faith and in a commercially reasonable manner).

assistant: 倘於緊隨預定結算日後的八個結算系統營業日每日均發生結算中斷事件妨礙結算，則股票額的交付將予以押後，直至其可透過有關結算系統進行或以任何其他商業上合理的方式（由本行（作爲計算代理）按其唯一及絕對酌情權以真誠及商業上合理的方式釐定）進行爲止。
user: Please translate the following sentence from English to Chinese: Securitization Activity Dollars in millions Interests in securitizations (in billions)(1) Weighted-average life (years) Average constant prepayment rate Effect of 10% adverse change Effect of 20% adverse change Weighted-average credit loss assumption Effect of 10% adverse change Effect of 20% adverse change Weighted-average discount rate Effect of 10% adverse change Effect of 20% adverse change LEHMAN BROTHERS HOLDINGS INC. Notes to Consolidated Financial Statements (Unaudited)

assistant: 證券化業務 以百萬元計證券化權益（以十億計）(1) 加權平均期限（年）平均固定預付比率　 10%不利變動的影響　 20%不利變動的影響加權平均信貸虧損假設　 10%不利變動的影響　 20%不利變動的影響加權平均貼現比率　 10%不利變動的影響　 20%不利變動的影響 LEHMAN BROTHERS HOLDINGS INC. 綜合財務報表附註（未經審覈）
user: Please translate the following sentence from English to Chinese: The Investment Manager has appointed China International Fund Management Co., Ltd. (“Investment Adviser”), a company incorporated in the People’s Republic of China (“PRC”), to provide nondiscretionary investment advice on A-Shares.

assistant: 投資經理人已委任上投摩根基金管理有限公司（「投資顧問」）提供有關「A」股之非全權委託投資意見，該公司乃於中華人民共和國（「中國」）註冊成立。
user: Please translate the following sentence from English to Chinese: According to the nature of the fund investments the following risks are further investigated:

assistant: 根據基金投資的性質，將進一步查驗下列風險：
user: Please translate the following sentence from English to Chinese: ABS are often exposed to extension risk (where obligations on the underlying assets are not paid on time) and prepayment risks (where obligations on the underlying assets are paid earlier than expected), these risks may have a substantial impact on the timing and size of the cash flows paid by the securities and may negatively impact the returns of the securities.

assistant: 資產抵押證券經常面對延期風險（相關資產的責任未有按時支付）及提前支付風險（相關資產的責任早於預期支付），這些風險或會對證券所付現金流量的時間及規模造成重大影響，並對證券回報產生負面影響。