billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Mirae Asset TIGER ETF Series – Mirae Asset TIGER S&P Asia ex JANZ Energy ETF 12.Market interventions by governments and regulators

assistant: 未來資產TIGER ETF系列－未來資產TIGER標普亞洲（日本及澳紐除外）能源指數ETF 12.政府及監管機構對市場的干預
user: Please translate the following sentence from English to Chinese: We have no reason to believe that such information is false or misleading or that any fact has been omitted that would render such information false or misleading.

assistant: 我們並無理由相信有關資料屬虛假或誤導，亦無理由相信有遺漏任何事實致使有關資料失實或誤導。
user: Please translate the following sentence from English to Chinese: The trading price of the Units may differ from the Net Asset Value per Unit and there can be no assurance that a liquid secondary market will exist for the Units.

assistant: 基金單位的交易價格可能不同於每基金單位的資產淨值，且不能保證基金單位將存在流通的二級市場。
user: Please translate the following sentence from English to Chinese: The information contained herein is incomplete and subject to change and it must be read in conjunction with the section headed ‘‘Warning’’ on the cover of this Web Proof Information Pack. BUSINESS to revenue and deferred revenue.

assistant: 本網上預覽資料集必須與其封面所載之「警告」一節一併閱讀。 業務 銷售預繳套票的所得款項分配至收益及遞延收益。
user: Please translate the following sentence from English to Chinese: As at 28 September 2012, the 10 largest constituent stocks of the Underlying Index, as listed below, represented about 34.98% of the Underlying Index.

assistant: 於2012年9月28日，相關指數的十大成分股（如下文列示）約佔相關指數的34.98%。
user: Please translate the following sentence from English to Chinese: As such, investment in the Product will be subject to the general risks relating to the PRC and involves certain risks and special considerations not typically associated with investment in more developed economies or markets, such as greater governmental intervention, political, tax, economic, foreign exchange, liquidity and legal and regulatory risks.

assistant: 因此，投資於產品將涉及與中國有關的一般風險，並涉及若干風險及特別考慮因素，而該等風險及因素一般與投資於發展較成熟的經濟體系或市場並不相關，例如政府幹預程度較高、政治、稅務、經濟、外匯、流動性、法律及規管風險。
user: Please translate the following sentence from English to Chinese: and (f) percentage of fee split between the relevant Direct Replication Fund, the Securities Lending Agent and the Management Company on the income derived from the securities lending transactions, will be available from the Company’s website at www.etf.db.com.

assistant: 及 (f) 有關直接複製基金、證券借貸代理人與管理公司就證券借貸交易產生收入的費用分攤百分率，將可於本公司網址 www.etf.db.com 閱覽。
user: Please translate the following sentence from English to Chinese: The Memorandum of Association of our Company was adopted on November 8, 2010, effective on the date on which the shares of our Company are listed on the Stock Exchange and states, inter alia, that the liability of members of our Company is limited, that the objects for which our Company is established are unrestricted and our Company shall have full power and authority to carry out any object not prohibited by the Cayman Companies Law or any other law of the Cayman Islands.

assistant: 本公司的章程大綱乃於二零一零年十一月八日採納，並由本公司股份在聯交所上市當日起生效，其中規定本公司股東承擔有限的責任，而本公司的成立宗旨並無限制，且本公司擁有全部權力和權限實現開曼公司法或任何其他開曼羣島法例並無禁止的目標。
user: Please translate the following sentence from English to Chinese: (ii) individual customers whether or not subsidised under the EBPS or by non-governmental organisations;

assistant: (ii)個人客戶（無論是否受改善買位計劃或非政府組織補助）；
user: Please translate the following sentence from English to Chinese: We request a valuation report from an independent appraisers which are qualified and recognised by the courts of the PRC.

assistant: 我們要求合資格且爲中國法庭認可的獨立估值師出具一份估值報告。
user: Please translate the following sentence from English to Chinese: Set out below is a summary of certain provisions of the Memorandum of Association and the Bye-laws and of certain aspects of Bermuda company law.

assistant: 以下爲本公司組織章程大綱及細則若干條文以及百慕達公司法若干方面之概要。
user: Please translate the following sentence from English to Chinese: .Wednesday, 19 February 2014 Latest time for acceptance of, and payment for, Open Offer Shares .

assistant: 二零一四年二月十九日（星期三） 接納公開發售股份及支付股款之最後時限 .
user: Please translate the following sentence from English to Chinese: The increase in deposits and prepayments from approximately HK$26.5 million as at 31 July 2016 to approximately HK$36.8 million as at 31 July 2017 was mainly due to payments to (i) a tutor’s service company under its new service agreement entered with our Group;

assistant: 按金及預付款項由 2016 年 7 月 31 日約 26,500,000 港元增加至 2017 年 7 月 31 日約 36,800,000 港元，主要由於 (i) 根據本集團與一間導師服務公司訂立的新服務協議向其付款；
user: Please translate the following sentence from English to Chinese: For the years ended 31 December 2010 to 2012, our gross profit from after-sales service grew steadily from RMB44.8 million to RMB139.4 million, representing a CAGR of 76.4%, and our absorption rate grew from 50.3% to 94.2%, which we believe represents the highest absorption rate among the PRC 4S dealership groups publicly listed on the Main Board of the Stock Exchange in 2012.

assistant: 截至二零一零年至二零一二年十二月三十一日止各年度，我們的售後服務毛利由人民幣 44.8 百萬元穩步上揚至人民幣 139.4 百萬元，複合年增長率達 76.4%，吸收率由 50.3% 提高至 94.2%，爲二零一二年在聯交所主板上市的中國 4S 經銷集團中吸收率最高。
user: Please translate the following sentence from English to Chinese: If that happens, the defence of intellectual property rights claims, including infringement lawsuits and related legal and administrative proceedings, can be both costly and time consuming and may significantly divert the efforts of our management personnel and financial resources.

assistant: 倘第三方針對我們提出索償，對知識產權申索的抗辯（包括侵權訴訟及相關法律及行政程序）均會耗費大量費用及時間，並可能極大地分散我們管理人員的精力及財務資源。
user: Please translate the following sentence from English to Chinese: Mr. Good joined BlackRock following the merger with Barclays Global Investors (BGI) in 2009.

assistant: 高先生於二零零九年貝萊德與巴克萊國際投資管理合併後加盟貝萊德。
user: Please translate the following sentence from English to Chinese: (e) Rights Issues of Other Securities:

assistant: (e) 以供股方式發行其他證券：
user: Please translate the following sentence from English to Chinese: Business combinations other than common control combinations Business combinations prior to 1 January 2010 Acquisition of businesses was accounted for using the purchase method.

assistant: 業務合併（共同控制合併除外） 於二零一零年一月一日前的業務合併 業務合併下收購業務乃以購買法列賬。
user: Please translate the following sentence from English to Chinese: Relationship with other Directors and senior management

assistant: 與其他董事及高級管理層的關係
user: Please translate the following sentence from English to Chinese: Subject to adjustment as mentioned below, the number of Shares offered under the Hong Kong Public Offering will represent 2.5% of our total issued share capital immediately after completion of the Global Offering.

assistant: 待作出下文所述的調整後，根據香港公開發售提呈發售的股份數目將佔我們緊隨該等發售完成後已發行股本總數的 2.5%。
user: Please translate the following sentence from English to Chinese: For some long-term customers, we may offer them with credit terms of one to two months after delivery.

assistant: 就部分長期客戶而言，我們可能在交付後爲其提供一至兩個月的信用期。
user: Please translate the following sentence from English to Chinese: 2. No receipt will be issued for sums received on application(s) but it is expected that share certificate(s) for any Offer Shares in respect of which the application(s) is/are accepted in full or in part will be sent to the allottee(s) or, in the case of joint allottees, to the first named allottee by ordinary post, at their own risk, at the address stated on the form(s).

assistant: 2. 概不會就收到之申請認購款項發出收據，惟預期申請獲全數或部份接納之發售股份股票將以平郵按表格所列地 址寄交獲配發人； 如屬聯名獲配發人，則寄交名列首位之獲配發人，郵誤風險概由彼等自行承擔。
user: Please translate the following sentence from English to Chinese: 18. Room 9006 Level 9 Longzimeng Shopping Centre No. 1018 Changning Road Changning District Shanghai the PRC

assistant: 18. 中國上海長寧區長寧路1018號龍之夢購物中心 9層9006室
user: Please translate the following sentence from English to Chinese: Disclosures of level in fair value hierarchy at 31 December 2009 and 31 August 2010:

assistant: 公平值等級架構於二零零九年十二月三十一日及二零一零年八月三十一日之各層披露：
user: Please translate the following sentence from English to Chinese: However, approval from SAFE or its local counterpart is required where Renminbi is to be converted into foreign currency and remitted out of China to pay capital expenses such as the repayment of loans denominated in foreign currencies.

assistant: 然而，倘將人民幣轉換爲外幣及匯出中國以支付資本開支（例如償還以外幣計值的貸款），則須經國家外匯管理局或其相應部門批准。
user: Please translate the following sentence from English to Chinese: The remuneration and nomination committee consists of two independent non-executive Directors, being Mr. Liu Jialin, who is the chairman of the remuneration and nomination committee, and Mr. Han Xiaojing, and one non-executive Director, being Ms. Shi Dai.

assistant: 薪酬與提名委員會包括兩位獨立非執行董事即劉嘉凌先生（薪酬與提名委員會主席）及韓小京先生及一位非執行董事即石岱女士。
user: Please translate the following sentence from English to Chinese: invest in any type of real estate (including buildings) or interests in real estate (including options or rights, but excluding shares in real estate companies and interests in real estate investment trust (REITs) that are listed on a stock exchange);

assistant: 投資於任何類別的房地產（包括樓宇）或房地產權益（包括期權或權利，但不包括地產公司的股份及在證 券交易所上市的房地產投資信託基金的權益）；
user: Please translate the following sentence from English to Chinese: The subsidiaries were newly established during that period, no audited financial statements have been prepared.

assistant: 該等附屬公司乃於該期間新成立，故無編制經審覈財務報表。
user: Please translate the following sentence from English to Chinese: Most of our Directors and senior management reside, and substantially, all of our business assets and those of our Directors and senior management are located within the PRC, which does not have treaties providing for the reciprocal recognition and enforcement of judgments of courts with the United States, the United Kingdom, Japan and many other countries.

assistant: 我們的大部分董事及高級管理層均居於中國，且我們的業務資產及董事與高級管理層的資產絕大部分位於中國。 中國並無與美國、英國、日本及衆多其他國家簽訂互相認可及執行法院判決的條約。
user: Please translate the following sentence from English to Chinese: The statutory financial statements of the companies comprising the Group which are subject to audit during the Relevant Period (or where the companies were incorporated/established at a date later than 1 January 2007, for the date of incorporation/establishment to 31 December 2009) were audited by the following auditors:

assistant: 貴集團旗下公司之法定財務報表須於有關期間（倘該等公司於二零零七年一月一日之後註冊成立╱成立，則爲註冊成立╱成立之日至二零零九年十二月三十一日）由以下核數師審覈：
user: Please translate the following sentence from English to Chinese: LETTER FROM THE BOARD PROCEDURE FOR APPLICATION Application for Offer Shares The Application Form is enclosed with this Prospectus which entitles the Qualifying Shareholder to whom it is addressed to apply for the number of Offer Shares as shown therein subject to payment in full by the Latest Time for Acceptance.

assistant: 董事會函件 申請手續 申請發售股份 申請表格乃隨附於本發售章程，賦予收取的合資格股東權利申請申請表格所示的發售股份數目，惟須於最後接納時間前繳足股款。
user: Please translate the following sentence from English to Chinese: The basis of preparation of the Unaudited Pro Forma Financial Information is set out on page II-1 of Appendix II to the Prospectus. Respective responsibilities of directors of the Company and reporting accountants It is the responsibility solely of the directors of the Company to prepare the Unaudited Pro Forma Financial Information in accordance with paragraph 29 of Chapter 4 of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the ‘‘Listing Rules’’) and with reference to Accounting Guideline 7 ‘‘Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars’’ issued by the Hong Kong Institute of Certified Public Accountants.

assistant: 編制未經審覈備考財務資料的基準已載於招股章程附錄二第 II -1 頁。 貴公司董事及申報會計師各自的責任 貴公司董事全權負責根據香港聯合交易所有限公司證券上巿規則（「上巿規則」）第 4 章第 29 段，並參考由香港會計師公會頒佈的會計指引第 7 號「編制備考財務資料以載入投資通函」編制未經審覈備考財務資料。
user: Please translate the following sentence from English to Chinese: 36. Non-controlling interests in the subsidiaries of the Group

assistant: 36. 於　貴集團子公司的非控制性權益
user: Please translate the following sentence from English to Chinese: For Sub-Funds with a Direct Investment Policy, the Company and, as the case may be, the Management Company and/or the relevant Investment Manager and/or Sub-Portfolio Manager have appointed the Securities Lending Agent.

assistant: 就運用直接投資政策的附屬基金而言，本公司及(以適用者爲準)管理公司及/或有關投資經理及/或分投資組合經理已委任證券借貸代理人。
user: Please translate the following sentence from English to Chinese: or (c) there has been a material breach on the part of any of our Company, Controlling Shareholders and Executive Directors of any of the provisions of the Public Offer Underwriting Agreement or the Placing Underwriting Agreement;

assistant: 或 (c) 任何本公司、控股股東及執行董事嚴重違反公開發售包銷協議或配售包銷協議之任何條文；
user: Please translate the following sentence from English to Chinese: The following constitute an event of default under the Access and Security Agreement:

assistant: 下列者構成接管及保障協議項下的失責事件：
user: Please translate the following sentence from English to Chinese: The decrease in gross profit was principally due to the decrease in our revenue of approximately RMB22.3 million generated in 2015 and the increase in depreciation and amortisation of approximately RMB2.5 million with the commencement of operation of our Yangdai Factory during the fourth quarter of 2014.

assistant: 毛利減少主要是由於我們二零一五年的收益減少約人民幣22.3百萬元及隨著二零一四年第四季度我們的楊岱工廠投入運營，折舊及攤銷增加約人民幣2.5百萬元所致。
user: Please translate the following sentence from English to Chinese: Our ability to secure new projects and related investments may be restricted by policies and regulations introduced by the PRC government with respect to overseas investment The PRC government has introduced a number of policies and regulations aimed at regulating overseas investment in the property industry in the past few years.

assistant: 我們獲得新項目和相關投資的能力可能受中國政府出臺的有關海外投資的政策和法規的限制 過去幾年，中國政府出臺了一系列旨在規範外資投資物業業的政策和法規。
user: Please translate the following sentence from English to Chinese: The actual proportion shall be stipulated in the articles of association, provided that the proportion of representatives of the employees shall not be less than one third of the supervisors. Representatives of the employees of the company in the board of supervisors shall be democratically elected by the employees at the employees’ representative assembly, employees’ general meeting or otherwise.

assistant: 監事會應當包括股東代表和適當比例的公司職工代表，其中職工代表的比例不得低於三分之一，具體比例由公司章程規定。 監事會中的職工代表由公司職工通過職工代表大會、職工大會或者其他形式民主選舉產生。
user: Please translate the following sentence from English to Chinese: and (h) the domestic economy.

assistant: 及 (h) 本地經濟。
user: Please translate the following sentence from English to Chinese: Other than the above, no dividend has been declared by the Company since its incorporation or by other companies now comprising the Group during the Track Record Period.

assistant: 除上文所述者外，貴公司自其註冊成立以來或現時組成貴集團之其他公司於往績期間概無宣派股息。
user: Please translate the following sentence from English to Chinese: Our Company has not authorised anyone to provide you with information that is different from what is contained in this prospectus.

assistant: 我們並無授權任何人士向　閣下提供有別於本招股說明書所載的信息。
user: Please translate the following sentence from English to Chinese: This may mean that the remedies available to our Company’s minority shareholders may be different from those they would have under the laws of other jurisdictions.

assistant: 有關保障少數股東權益的開曼羣島法律於若干方面與其他司法管轄區有別。
user: Please translate the following sentence from English to Chinese: The ageing analysis of trade receivables as at 31 March 2007, 31 March 2008 and 31 March 2009, based on the invoice date, is as follows:

assistant: 根據發票日期進行於二零零七年三月三十一日、二零零八年三月三十一日及二零零九年三月三十一日之貿易應收款項之賬齡分析如下：
user: Please translate the following sentence from English to Chinese: Three months ended 31 March 2007 (Unaudited)

assistant: 截至二零零七年三月三十一日止三個月（未經審覈）
user: Please translate the following sentence from English to Chinese: The Shares may be differentiated between Distribution Shares (identified by the letter “D”) and Capitalisation Shares (identified by the letter “C”).

assistant: 股份可以分派股份(以字母「D」識別)及資本化股份(以字母「C」識別)區分。
user: Please translate the following sentence from English to Chinese: RISK FACTORS Future sales of our Shares in the public market by major Shareholders following the Global Offering could materially and adversely affect the price of our Shares.

assistant: 風險因素 主要股東未來在全球發售後於公開市場出售股份可能會對股份價格產生重大不利影響。
user: Please translate the following sentence from English to Chinese: Applicants who apply through the White Form eIPO service by paying the application monies through multiple bank accounts, may have refund cheque(s) sent to the address specified in their application instructions to the designated White Form eIPO Service Provider by ordinary post and at their own risk.

assistant: 倘申請人透過白表eIPO服務遞交申請並以多個銀行賬戶繳交申請股款，本公司則會將退款支票寄往申請人給予指定白表eIPO 服務供應商的申請指示所列明地址，郵誤風險概由申請人自行承擔。
user: Please translate the following sentence from English to Chinese: The permitted foreign investment projects are not listed in the Foreign Investment Industrial Guidance Catalogue. Pursuant to the Foreign Investment Industrial Guidance Catalogue (2011 Revision) issued on 24 December 2011 by the China National Development and Reform Commission and the Ministry of Commerce, and became effective as of 30 January 2012, the home furniture industry does not fall into the “restricted,” and “prohibited” categories, namely, the wholly foreign owned enterprises are permitted to engage in producing and selling home furniture products in the PRC, and the wholly foreign owned enterprises are entitled to have 100% of shares in an enterprise producing and selling such products.

assistant: 允許類外商投資項目並未列入《外商投資產業指導目錄》。 根據中國國家發展和改革委員會及商務部於二零一一年十二月二十四日發佈並於二零一二年一月三十日生效的《外商投資產業指導目錄》（二零一一年修訂版），傢俱行業不屬「限制」及「禁止」類別。 因此，外商獨資企業獲准在中國從事生產及銷售有關用品，並有權擁有傢俱產品生產及銷售企業的 100% 股份。
user: Please translate the following sentence from English to Chinese: At the end of each Track Record Period, the Group had commitments for future minimum lease payments under non-cancellable operating leases falling due as follows:

assistant: 於往績記錄期末，貴集團於不可撤銷經營租賃下之日後最低租賃付款承擔之到期情況如下：
user: Please translate the following sentence from English to Chinese: The following table presents the Group’s assets and liabilities that are measured at fair value at 31 December 2010.

assistant: 下表列示貴集團於二零一零年十二月三十一日按公平值計量的資產及負債。
user: Please translate the following sentence from English to Chinese: In addition, the intellectual property laws in the PRC, where most of our business is carried out, are still developing and may not protect intellectual property rights to the same extent as similar laws of other countries do.

assistant: 此外，我們大部分業務均於中國進行，而中國的知識產權法例仍處於發展階段，其對知識產權的保障可能不及其他國家的類似法例。
user: Please translate the following sentence from English to Chinese: 8. Foreign exchange risk  An investment in the shares of the ETF may directly or indirectly involve exchange rate risk.

assistant: 8. 外匯風險 投資於 ETF 股份或會直接或間接涉及匯率風險。
user: Please translate the following sentence from English to Chinese: Our net cash from financing activities for the six months ended 30 June 2010 was approximately RMB1.0 million, which was mainly contributed by the increase in advance from ultimate holding company of approximately RMB1.0 and capital contribution from a Shareholder of approximately RMB0.5 million, offset by the decrease in amounts due to Directors of approximately RMB0.5 million.

assistant: 截至 2010 年 6 月 30 日止六個月，我們融資活動產生的現金淨額約人民幣 1.0 百萬元，主要爲最終控股公司墊款增加約人民幣 1.0 百萬元及股東出資增加約人民幣 0.5 百萬元，被應付董事款項減少約人民幣 0.5 百萬元所抵銷。
user: Please translate the following sentence from English to Chinese: Index Advisory Committee CSI has established an index advisory committee (the “Index Advisory Committee”), which is responsible for the evaluation, consulting and examination of CSI index methodologies.

assistant: 指數顧問委員會中證設立了一個指數專家委員會(「指數專家委員會」)，負責評估、建議和審議中證指數的編制方法。
user: Please translate the following sentence from English to Chinese: (b) such basis is consistent with the accounting policies of the Group;

assistant: (b) 該基準與貴集團的會計政策一致；
user: Please translate the following sentence from English to Chinese: Accordingly, Beijing Sunking was accounted for as a subsidiary of our Company throughout the Track Record Period as it and other companies comprising our Group were under the common control of Mr. Xiang Jie.

assistant: 因此，北京賽晶於整個營業記錄期被視爲本公司的附屬公司，乃由於該公司及本集團旗下其他公司受項頡先生共同控制。
user: Please translate the following sentence from English to Chinese: 15. PROPERTY, PLANT AND EQUIPMENT

assistant: 15. 物業、廠房及設備
user: Please translate the following sentence from English to Chinese: An instrument is subsequently measured at amortised cost only if it is a debt instrument and both the objective of the entity’s business model is to hold the asset to collect the contractual cash flows, and the asset’s contractual cash flows represent only payments of principal and interest (that is, it has only ‘basic loan features’).

assistant: 倘其爲債務工具，且實體之業務模式是以持有資產以收取合約現金流及資產之合約現金流僅爲本金及利息付款（即僅有「基本貸款特徵」）爲目的，則工具僅會於其後以攤銷成本計量。
user: Please translate the following sentence from English to Chinese: Assuming an Offer Price of HK$2.25 per Offer Share (being the midpoint of the stated Offer Price range of HK$1.81 to HK$2.69 per Offer Share), the aggregate commissions and fees, together with Hong Kong Stock Exchange listing fees, SFC transaction levy of 0.004%, Hong Kong Stock Exchange trading fee of 0.005%, legal and other professional fees and printing and other expenses relating to the Global Offering, are estimated to amount in aggregate to approximately HK$96.6 million in total.

assistant: 預期配售包銷商將收取根據配售提呈的所有配售股份的總髮售價 2.5% 作爲包銷佣金。 該等費用及佣金連同聯交所上市費、證監會交易徵費、聯交所交易費、法律及其他專業費用、印製及其他有關股份發售的費用，估計合共約爲 19,900,000 港元（假設發售價爲每股股份 1.29 港元，又假設超額配股權並無獲行使），將由本公司支付。
user: Please translate the following sentence from English to Chinese: Balance at 31 December 2012 .

assistant: 2012年12月31日結餘 .
user: Please translate the following sentence from English to Chinese: This Web Proof Information Pack and the information contained in it is incomplete and is subject to change. It must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. INDUSTRY OVERVIEW

assistant: 閱讀本網上預覽資料集時，須與本網上預覽資料集封面「警告」一節一併閱覽。 行業概覽
user: Please translate the following sentence from English to Chinese: renewable energy policy of the Chinese Government; feedback to our questionnaire;

assistant: 華能新能源對我們問卷調查的回覆；
user: Please translate the following sentence from English to Chinese: YS Nature International Trading Co., Ltd. On December 21, 2010, Mr. Se Hok Pan transferred the quota with a nominal value of MOP1,000 in YS Nature International Trading Co., Ltd. to Cheerway Industrial Limited.

assistant: 大自然投資控股有限公司 於二零一零年十二月二十一日，佘學彬先生轉讓其於大自然投資控股有限公司的面值爲1,000澳門元的配額予中國地板貿易有限公司。
user: Please translate the following sentence from English to Chinese: It also has a large portfolio of traditional hydraulic steering system components (i.e. rack and pinion gears) which it primarily sells to domestic OEMs in the PRC.

assistant: 其專注於中國國內低成本有刷電機型 EPS 的整車製造商應用，亦擁有傳統液壓轉向系統零部件（如齒輪齒條轉向器）的大型產品組合，主要銷售予中國國產的整車製造商。
user: Please translate the following sentence from English to Chinese: SUMMARY OF VALUATION

assistant: 估值概要
user: Please translate the following sentence from English to Chinese: (ii) In September 2003, Dr. Zhaohua Chang transferred 7,003 ordinary shares and 339 ordinary shares of MP Cayman to Shanghai We’Tron and Winning Forward Limited (“Winning Forward”), a company incorporated under the laws of Hong Kong and owned as to 47%, 47% and 6% by Mr. Philip Li Wang, our chief operating officer, and two independent third parties, respectively (Mr. Wang ceased to be a shareholder of Winning Forward in April 2005), for a consideration of US$1 each.

assistant: (ii) 於二零零三年九月，常兆華博士分別將 MP Cayman 7,003股普通股及339股普通股轉讓予 Shanghai We’Tron 及 Winning Forward Limited（「Winning Forward」）（根據香港法律註冊成立的公司，本集團首席運營官汪立先生及兩名獨立第三方分別擁有其47% 、47%及6%的股本權益）（汪先生於二零零五年四月不再爲 Winning Forward 的股東）），代價均爲1美元。
user: Please translate the following sentence from English to Chinese: If the Rights Issue fails to proceed, the subscription monies received will be returned to the applicants by cheques without interest.

assistant: 倘供股未能進行，所收取之認購股款將不計息以支票退還申請人。
user: Please translate the following sentence from English to Chinese: (Loss)/profit before taxation

assistant: 除稅前（虧損）╱溢利