billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Sub-Fund currently does not intend to engage in repurchase agreements and the Sub-Fund will not engage in reverse-repurchase agreements.

assistant: 目前本附屬基金不擬從事回購協議，且本附屬基金不會訂立反向回購協議。
user: Please translate the following sentence from English to Chinese: or (ii) investors may suffer additional losses if the non-RMB denominated underlying investments of the Fund fall in value).

assistant: 或 (ii)如基金的非人民幣計價相關資產的價值下跌，投資者可能蒙受額外損失）。
user: Please translate the following sentence from English to Chinese: The proportion of voting rights held is the same as the proportion of ownership interest held.

assistant: 所持投票權比例與所持擁有權比例相同。
user: Please translate the following sentence from English to Chinese: repurchase agreements within the meaning of Section 5 “Special techniques and instruments with securities and money market instruments as underlying assets”, provided the counterparty in such transactions is a credit institution within the meaning of Point 1.1(f) of Section 1 “Permitted investments of the Fund” and the Fund has the right to cancel the transaction at any time and to request the back transfer of the amount invested (incl. accrued interest);

assistant: 第 5 節「以證券和貨幣市場票據爲基礎資產之特別技巧及工具」所界定的回購協議，惟該等交易的交易對手爲第 1 節「基金允許投資」第 1.1(f)點所界定的信貸機構，而本基金有權隨時取消交易，要求迴轉讓所投資金額（包括累計利息）；
user: Please translate the following sentence from English to Chinese: HANG SENG BANK

assistant: 恒生銀行
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in related derivatives including but not limited to forward currency contracts and interest rate, currency or credit derivatives, which may be held either with the purpose of reducing risk or of seeking to enhance prospective returns.

assistant: 本子基金亦可能投資於相關的衍生性商品，包括但不限於外匯遠期合約及利率、貨幣或信貸衍生性商品，以降低風險或提升潛在回報。
user: Please translate the following sentence from English to Chinese:  Fixed income securities (e.g. bonds) carry a risk of downgrade and/or default.

assistant: 固定收益證券(如債券)附帶調低評級及/或違約的風險。
user: Please translate the following sentence from English to Chinese: In addition, if, as a result of a conversion, the value of a Shareholder’s investment in the original Class would become less than the relevant minimum initial subscription amount, the Shareholder may be deemed (if the Board of Directors so decides) to have requested the conversion of all of his/her Shares.

assistant: 此外，如轉換後，股東投資於原有類別的股份價值將小於相關最低首次認購額，股東可能會被視爲(如董事局決定)要求轉換全部股份。
user: Please translate the following sentence from English to Chinese: (iii) Coupons:

assistant: (iii) 息票：
user: Please translate the following sentence from English to Chinese: JPMorgan Asset Management (UK) Limited, a company incorporated in the United Kingdom.

assistant: JPMorgan Asset Management (UK) Limited，爲一家於英國註冊成立之公司。
user: Please translate the following sentence from English to Chinese: The Board of Directors will be authorised to apply corrections to the net asset value as described in the section “Calculation of the net asset value”.

assistant: 如「計算資產淨值」一節所述，董事會將獲授權修訂資產淨值。
user: Please translate the following sentence from English to Chinese: (d) consider making tax provisions on investment in ELIs, if applicable, in order to mitigate relevant risk to the potential liability of the capital gain tax which may be levied by the PRC tax authority.

assistant: (d) 考慮就股票掛鉤票據投資作出稅務撥備（如適用），以儘量減低因中國稅務機關可能徵收資本增益稅而產生的潛在稅務責任風險。
user: Please translate the following sentence from English to Chinese: Fees may be charged by your Dealer for a range of services including the opening and operation of an investment account, transfers of our Notes, custody services and on payments of interest and principal.

assistant: 閣下經銷商可能會徵收一系列的服務費，包括開立投資戶口、操作投資戶口、轉讓　閣下的票據、託管服務以及利息和本金的支付。
user: Please translate the following sentence from English to Chinese: A summary of the terms of each Credit Support Document, Swap, Contract and Securities Agreement will be set out in the Pricing Supplement.

assistant: 每份信貸保證文件、掉期、合約及證券協議條款的概要，將列載於定價補充文件內。
user: Please translate the following sentence from English to Chinese: The proposed changes to the investment strategy will result in the Fund investing across a broader fixed income universe.

assistant: 建議的投資策略變動將導致基金投資於較廣泛的定息投資領域。
user: Please translate the following sentence from English to Chinese: When requesting the exchange of Shares as an initial investment in a New Class, Shareholders should ensure that the Net Asset Value of the Shares exchanged is equal to or exceeds the Minimum Initial Subscription for the New Class, except and insofar as the Directors may in their absolute discretion vary or waive such requirement, either generally or in any specific case.

assistant: 當要求轉換股份爲新類別的首次投資時，股東應確保所轉換股份的資產淨值等於或超過新類別的最低首次認購額，惟在此範圍內，董事可絕對酌情決定全面或就任何特定情況變更或豁免該要求。
user: Please translate the following sentence from English to Chinese: The mortgage pool backing any mortgage-backed security that the Fund invests in may include adjustable rate loans, interest-only loans, balloon payment loans, non-performing or re-performing loans, unsecured or under-secured loans, negatively amortizing loans, second or more junior lien loans, convertible or modifiable loans, and loans subject to predatory lending laws.

assistant: 基金所投資之任何按揭證券相關之按揭組合可包括可調息貸款、只還利息貸款、期末整付貸款、不履行貸款或重新履行貸款、無抵押或抵押不足貸款、負面攤銷貸款、次級或更低級之留置權貸款、可轉換或可更改貸款，以及受掠奪性借貸法例所規管之貸款。
user: Please translate the following sentence from English to Chinese: With effect on and from 21 March 2014, the domicile of the Hang Seng Investment Series was removed from the jurisdiction of the Cayman Islands to the jurisdiction of the Hong Kong Special Administrative Region (“Hong Kong”).

assistant: 由 2014 年 3 月 21 日當日及自該日起，恒生精選基金系列的註冊地已由開曼羣島司法管轄區遷冊至香港特別行政區﹙「香港」﹚司法管轄區。
user: Please translate the following sentence from English to Chinese: In the event that Luxembourg as a country is deemed to not meet its obligations, or if the Fund as a Luxembourg financial institution is deemed by both the Luxembourg and US government to not be meeting its obligations in the future, the Fund may become subject to additional US withholding taxes, which could materially impact income returns from certain US source securities.

assistant: 從國家層面來看，若盧森堡被視作未能履行其義務，或從盧森堡金融機構的層面來看，若盧森堡及美國政府同時認爲本基金在日後未能履行其義務，則本基金可能須繳納額外的美國預扣稅，因而對若干來自美國證券的收益造成重大的影響。
user: Please translate the following sentence from English to Chinese: Plaintiffs allege damages in the amount of all principal and interest paid under the bonds as well as other amounts.

assistant: 原告人指稱根據債券已付之所有本金額及利息及其他金額之損害賠償。
user: Please translate the following sentence from English to Chinese: (d) the fee or commission paid to any such broker or dealer in respect of a transaction must not be greater than that which is payable at the prevailing market rate for a transaction of that size and nature;

assistant: (d) 就某項交易付予任何該等經紀或交易商的費用或佣金，不得超過同等規模及性質的交易按當前市價應付的費用或佣金﹔
user: Please translate the following sentence from English to Chinese: (ii) listed or has its registered office outside the UK but carries out a significant proportion of its operations in the UK or derives a material proportion of its revenues or profits from the UK;

assistant: (ii)於英國以外的地區上市或擁有註冊辦事處，但重大部份的營運均在英國或重大部份收益或盈利來自英國；
user: Please translate the following sentence from English to Chinese: Such transactions generally do not benefit from protections afforded to exchange-traded transactions which include being backed by clearing organisation guarantees, daily marking-to-market and settlement, and segregation and minimum capital requirements applicable to intermediaries.

assistant: 這些交易一般未能獲享交易所買賣交易可享有的保障，包括由結算機構作出擔保、每日按市價計值和結算，以及適用於中介商的隔離資產和最低資本要求。
user: Please translate the following sentence from English to Chinese: We are contingently liable for these letters of credit which are primarily used to provide collateral for securities and commodities borrowed and to satisfy margin deposits at option and commodity exchanges. Private equity and other principal investments.

assistant: 本公司的該等信用證的或然負債主要用於提供已借證券及商品的抵押，及支付於期權及商品交易所的保證金。 私人股本及其他主要投資。
user: Please translate the following sentence from English to Chinese: The Fund may also invest in money market instruments and cash.

assistant: 本基金亦可投資於貨幣市場工具和持有現金。
user: Please translate the following sentence from English to Chinese: The Transferable Securities and Money Market Instruments underlying sold call options may not be disposed of as long as these options exist, unless such transactions are covered by matching options or by other instruments which may be used for the same purpose.

assistant: 只要認購期權存在，則與該等認購期權有關之可轉讓證券及貨幣市場工具便不得出售，除非該等交易可由配對期權或就此目的使用之其他工具所涵蓋，則另作別論。
user: Please translate the following sentence from English to Chinese: Investors may, subject to applicable law, invest in any Fund offered by the Unit Trust.

assistant: 投資者可在適用法律的規則下，投資於單位信託基金髮售的任何基金。
user: Please translate the following sentence from English to Chinese: The sub-fund may also use, but not extensively, financial derivative instruments for investment purposes.

assistant: 本附屬基金亦可能但不會廣泛使用金融衍生工具作投資用途。
user: Please translate the following sentence from English to Chinese: The Fund’s minimum total investment in emerging market securities is subject to the paragraph above.

assistant: 本基金於新興市場證券的最低投總額須符合上段規定。
user: Please translate the following sentence from English to Chinese: If the Company’s capital falls below two-thirds of the minimum legal capital, the Board of Directors may submit the question of the Company’s dissolution to the General Meeting.

assistant: 股東大會將根據與修訂公司組織章程細則相同的程序作出其規定。
user: Please translate the following sentence from English to Chinese: To the extent the cover pool assets are insufficient to repay principal and/or interest, covered bond holders also have a senior, unsecured claim against the issuing financial institution. Covered bonds differ from other debt instruments, including asset-backed securities, in that covered bond holders have claims against both the cover pool and the issuing financial institution.

assistant: 當擔保池不足以償還本金及／或利息，擔保債券持有人亦可向發行金融機構提出優先無擔保申索。 擔保債券有別於其他債務工具，包括資產抵押證券，因爲擔保債券的持有人可向擔保池及發行金融機構提出申索。
user: Please translate the following sentence from English to Chinese: Under the Offshore Fund Regime, the Funds which qualify as a ‘prescribed person’ and are managed by JPMAMSL will be granted a tax exemption on ‘specified income’ derived in respect of ‘designated investments’. Specified income includes gains and designated investments and covers a wide range of investments including stocks and shares (but excluding immovable property in Singapore).

assistant: 根據離岸基金架構，符合有關「訂明人士」的資格並由JPMAMSL管理的該等基金將就「指定投資」產生的「特定收入」獲授稅務豁免。 特定收入包括增值及指定投資，涵蓋多類投資項目，包括股票及股份（但不包括新加坡的不動產）。
user: Please translate the following sentence from English to Chinese: 3. subject to a maximum holding period on some or all of its investments;

assistant: 3. 其部分或全部投資可能受到最長持有期的規限；
user: Please translate the following sentence from English to Chinese: For example, large cap stocks can react differently from small cap stocks, and "growth" stocks can react differently from "value" stocks.

assistant: 例如，大型股票與小型股票之反應可能不同，「增長型」股票與「價值型」股票之反應亦可能不同。
user: Please translate the following sentence from English to Chinese: On June 30, 2004, Merrill Lynch redeemed its Yen TOPrSSM debentures, which were due on June 30, 2019, pursuant to the optional redemption provisions stated in the terms and conditions of the debentures.

assistant: 於二零零四年六月三十日， Merrill Lynch根據債券條款和條件中所述的可選贖回規定，續回其將於二零一九年六月三十日到期的日圓 TOPrSSM債券。
user: Please translate the following sentence from English to Chinese: Further, REITs are dependent upon management skills and generally may not be diversified. REITs are also subject to heavy cash flow dependency, defaults by borrowers and self-liquidation.

assistant: 另外，REITs 依靠管理技巧，一般來說不會多元化。 REITs 亦極度受現金流動、借貸人違約和自行清盤的影響。
user: Please translate the following sentence from English to Chinese: Swing Pricing – Please refer to section "Net asset value, issue, redemption and conversion price" of the Sales Prospectus for more information.

assistant: 搖擺定價——詳情請參閱銷售說明書關於「資產淨值、發行價、贖回價及轉換價」一節。
user: Please translate the following sentence from English to Chinese: (b) may, subject to paragraph (a) above, only invest in APIFs and/or ITCIS authorised by the SFC or ITCIS which are recognised jurisdiction schemes (whether authorised by the SFC or not), except that not more than 10% of its latest available net asset value may be invested in non-recognised jurisdiction schemes not authorised by the SFC;

assistant: (b) 在上文(a)段的規限下只可投資於獲證監會授權的APIFs及／或ITCIS或屬於認可司法管轄區計劃的ITCIS（無論獲證監會授權與否），惟可將其最多10%的最近期可用資產淨值投資於未獲證監會授權的非認可司法管轄區計劃；
user: Please translate the following sentence from English to Chinese: We will act as the calculation agent for the relevant series of Hang Seng Basket Stocks Bull ELIs with Potential Upside Cash Distribution.

assistant: 本行將擔任有關係列恒生設有潛在上升收益現金分派之一籃子股票看漲式股票掛鉤投資的計算代理。
user: Please translate the following sentence from English to Chinese: (i) Chapter 7 of Section II of the SFC Handbook for Unit Trusts and Mutual Funds, Investment–Linked Assurance Schemes and Unlisted Structured Investment Products (the “SFC Handbook”), and the corresponding part of the former SFC Code on Unit Trusts and Mutual Funds (the “Code”);

assistant: (i) 《證監會有關單位信託及互惠基金、與投資有關的人壽保險計劃及非上市結構性投資產品的手冊》（「《證監會手冊》」）第II節第7章，及證監會舊有的《單位信託及互惠基金守則》（「《守則》」）的相應部份的規定；
user: Please translate the following sentence from English to Chinese: If it shall come to the attention of the Management Company at any time that Shares of the Fund are beneficially owned by a U.S. Person, either alone or in conjunction with any other person, the Management Company, on behalf of the Fund, may in its discretion compulsorily repurchase such Shares at their redemption price as described herein.

assistant: 倘管理公司在任何時間得悉有美國人士單獨或與其他人共同實益擁有本傘子基金股份，管理公司可以代表本傘子基金全權酌情決定按照本文所述的贖回價格強行購回該等股份。
user: Please translate the following sentence from English to Chinese: (e) it carries out the instructions of the SICAV, unless they conflict with the applicable laws and regulations or the Articles of Incorporation of the SICAV.

assistant: (e) 實行SICAV的指示，除非有關指示與適用法律及法規及SICAV的註冊成立細則有衝突則作別論。
user: Please translate the following sentence from English to Chinese: alternative fuels;

assistant: 另類燃料；
user: Please translate the following sentence from English to Chinese: The Information may also be used in connection with the Company's investments in other investment fund(s) managed, administered or advised by any of the Recipients including for direct marketing purposes.

assistant: 任何接收人亦可就本公司投資於由任何接收人所管理、提供行政管理或擔任顧問的其他投資基金而使用有關資料，包括用於直接推銷用途。
user: Please translate the following sentence from English to Chinese: Total liabilities

assistant: 總負債
user: Please translate the following sentence from English to Chinese: RMB currency risk/Risks relating to RMB denominated securities

assistant: 人民幣貨幣風險╱與人民幣證券相關的風險
user: Please translate the following sentence from English to Chinese: On an ancillary basis (normally up to 10% of its net assets), the sub-fund may also invest in securities denominated in US Dollars and/or currencies of other developed markets.

assistant: 作爲輔助（通常最多達其淨資產的 10%），本附屬基金亦可投資於以美元及∕或其他已發展市場貨幣計價的證券。
user: Please translate the following sentence from English to Chinese: 9. Deposits with credit institutions

assistant: 9.存放於信貸機構的存款
user: Please translate the following sentence from English to Chinese: Distributions from Capital Risk At the discretion of the Manager, Unit Classes may declare and pay distributions out of capital.

assistant: 從資本分派的風險 基金經理可酌情決定自資本宣派及支付分派。
user: Please translate the following sentence from English to Chinese: SUBSCRIPTION FEES PAYABLE TO FINANCIAL INTERMEDIARIES AND/OR DISTRIBUTORS

assistant: 股份類別認購 須支付給財務中介機構及╱或分銷商的費用
user: Please translate the following sentence from English to Chinese: Each Share Class is represented by a code composed by a share class indicator and a share class sub-indicator.

assistant: 各股份類別以一個代碼表示，而代碼則由股份類別指標及股份類別次級指標組成。
user: Please translate the following sentence from English to Chinese: In addition, stocks may be recalled from the scope of eligible stocks for trading via the Stock Connect.

assistant: 此外，股票或會從合資格透過滬深港通交易的股票範圍中剔除。
user: Please translate the following sentence from English to Chinese: The Investment Manager thus seeks to exploit the opportunities offered by the Sub-Fund’s investment policy in order to achieve an outperformance against the benchmark.”

assistant: 因此，投資經理致力發掘本附屬基金投資政策所提供的機會，以達致優於指標的表現。」
user: Please translate the following sentence from English to Chinese: However, this notwithstanding, there can be no assurance that the Funds will not be deemed to be a PRC tax resident or otherwise as having a taxable presence in the PRC and thus subject to PRC tax on a full assessment basis on its worldwide income, resulting in additional PRC tax liabilities.

assistant: 然而，儘管如此，概不能保證基金不會被視爲中國稅務居民或以其他方式被視爲擁有在中國的應課稅存在資格，因而須按全面評稅基礎就其環球收入繳納中國稅項，導致額外的中國稅務責任。
user: Please translate the following sentence from English to Chinese: Based on this and the Group’s intent and ability to hold the securities until the market price recovers, these investments are not considered other-than-temporarily impaired.

assistant: 有鑑於此，加上本集團有意及有能力持有證券直至市價回升爲止，該等投資不被視爲非臨時減值。
user: Please translate the following sentence from English to Chinese: The Fund may therefore not be able to sell the A shares acquired via China Connect to meet any redemption requests in timely manner.

assistant: 因此，基金可能無法及時通過「中華通」出售已購入的「A」股以應付任何贖回要求。
user: Please translate the following sentence from English to Chinese: [currency amount] ([number]% of the Nominal Amount)

assistant: [貨幣金額（] 面值的 [數目 ]%）
user: Please translate the following sentence from English to Chinese: MS hereby waives diligence, presentment, demand on MSCS for payment or otherwise (except as provided hereinabove), filing of claims, requirement of a prior proceeding against MSCS and protest or notice, except as provided for in the Agreement with respect to amounts payable by MSCS.

assistant: 摩根士丹利謹此就MSCS應付款項豁免作出謹慎、呈示及要求MSCS付款或其他要求（惟上文所訂明者除外）、提出索償、要求事前先對MSCS提出訴訟，以及交出證明或通告，惟於協議內訂明者除外。
user: Please translate the following sentence from English to Chinese: Therefore, investments of a Sub-Fund may include assets held directly by the Fund and indirectly through Subsidiaries.

assistant: 因此，子基金之投資可能包括本基金直接持有及附屬公司間接持有之資產。
user: Please translate the following sentence from English to Chinese: The Fund has been authorised as a collective investment scheme in the form of a unit trust by the Securities and Futures Commission (“SFC”) under Section 104 of the Securities and Futures Ordinance (Cap. 571 of the Laws of Hong Kong) (“SFO”) and the Code on Unit Trusts and Mutual Funds (“SFC Code”).

assistant: 基金已根據香港法例第571章《證券及期貨條例》第104條（「證券及期貨條例」）及《單位信託及互惠基金守則》（「證監會守則」）獲證券及期貨事務監察委員會（「證監會」）認可爲單位信託基金形式之集體投資計劃。
user: Please translate the following sentence from English to Chinese: The Registrar of Companies in Hong Kong and the Securities and Futures Commission (the “SFC”) take no responsibility as to the contents of this Addendum. Arranger Credit Suisse First Boston (Hong Kong) Limited The date of this Addendum is 3 September 2004.

assistant: 香港公司註冊處處長和證券及期貨事務監察委員會（「證監會」）對本附錄所載內容概不負責。 安排行 Credit Suisse First Boston (Hong Kong) Limited 本附錄的日期爲二零零四年九月三日。
user: Please translate the following sentence from English to Chinese: With respect to any developing country, there is no guarantee that some future economic or political crisis will not lead to price controls, forced mergers of companies, expropriation, or creation of government monopolies, to the possible detriment of the Fund's investment in that country.

assistant: 就發展中國家而言，不保證未來經濟或政治危機不會導致損害本基金該國投資的價格管制、強行收購、徵用或政府壟斷。
user: Please translate the following sentence from English to Chinese: MLIM’s first quarter 2006 net revenues were $570 million, up 38% from the 2005 first quarter.

assistant: MLIM二零零六年第一季度的收入淨額爲 5.70億元，較二零零五年第一季度增加 38%，其增加由長期資產價值及重大流入淨額。
user: Please translate the following sentence from English to Chinese: Our registered address is at Landhuis Joonchi, Kaya Richard

assistant: 本公司之註冊地址爲 Landhuis Joonchi, Kaya Richard
user: Please translate the following sentence from English to Chinese: Our transaction costs (if any), including any cost which has been incurred by us in unwinding the hedging and funding arrangements relating to the relevant Single DCDC ELI will also be included in the calculation of the market value adjustments.

assistant: 本公司的交易成本（如有）（包括本公司就有關單一每日現金紅利可贖回股票掛鉤投資解除對沖及融資安排所產生的任何成本）亦計入市值調整的計算內。
user: Please translate the following sentence from English to Chinese: The following table sets out the audited capitalisation of the Issuer at 31st December, 2004.

assistant: 下表載列發行人於二零零四年十二月三十一日的經審覈巿值。
user: Please translate the following sentence from English to Chinese: For FATCA purposes, a Sub-Fund is intended to be treated as part of the Fund and therefore treated as part of a “sponsored investment entity”.

assistant: 就 FATCA 而言，子基金擬被視爲本基金的一部分，因此被視爲「獲保薦投資實體」的一部分。
user: Please translate the following sentence from English to Chinese: These instruments may include:

assistant: 該等工具可包括：
user: Please translate the following sentence from English to Chinese: 12 No shares or debentures of the Issuer have been issued, or agreed to be issued, as fully or partly paid up otherwise than in cash within the two preceding years.

assistant: 12 發行人於過去兩年並無發行或同意發行以現金以外形式全數或部份繳足的股 份或債權證。
user: Please translate the following sentence from English to Chinese: If the Company becomes liable to account for tax in any jurisdiction in the event that a Shareholder or beneficial owner of a Share were to receive a distribution in respect of his/her Shares or to dispose (or deemed to have disposed) of his/her Shares in any way (“Chargeable Event”), the Manager shall be entitled to deduct from the payment arising on a Chargeable Event an amount equal to the appropriate tax and/or where applicable, to appropriate, cancel or compulsorily repurchase such number of Shares held by the Shareholder or such beneficial owner as are required to meet the amount of tax.

assistant: 如本公司因股東或股份的實益擁有人就其股份獲得分派或以任何方式出售（或被視爲出售）其股份（「應課稅事件」）而須於任何司法管轄區繳納稅項，基金經理將有權從因應課稅事件產生的付款扣減一項相等於適當稅款的金額及╱或（如適當）動用、註銷或強制回購股東或該實益擁有人的若干數目的股份，以應付有關稅款。
user: Please translate the following sentence from English to Chinese: In view of the difference between the regulatory protections, the Company will comply with the more stringent rules.

assistant: 鑑於監管保護不一致，本公司將遵守較爲嚴格的條例。
user: Please translate the following sentence from English to Chinese: SUBSCRIPTIONS & REDEMPTIONS The Directors may issue Shares of any series or class, and create new series or classes of Shares, on such terms as they may from time to time determine in relation to any Portfolio.

assistant: 認購及贖回 董事可根據其不時就任何投資組合確定的條款發行任何系列或類別的股份，及設立新的股份系列或類別。
user: Please translate the following sentence from English to Chinese: PART V

assistant: 第五部份
user: Please translate the following sentence from English to Chinese: The financial derivative instruments the sub-fund is permitted to use include, but are not limited to, futures, options, swaps (such as credit default swaps and Total Return Swaps) and foreign exchange forwards (including non-deliverable forwards).

assistant: 本附屬基金獲准許使用的金融衍生工具包括但不限於期貨、期權、掉期（如信貸違約掉期及總回報掉期）及外匯遠期（包括非可交付遠期）。
user: Please translate the following sentence from English to Chinese: b) financial intermediaries rendering non-independent advice and which according to individual fee arrangements with their clients are not allowed to accept and keep trail commissions;

assistant: b)提供非獨立意見的金融中介機構（根據與其客戶訂立的個別費用安排，該等金融中介機構並不獲准接受及保留追蹤佣金）；
user: Please translate the following sentence from English to Chinese: Debt Securities Risks

assistant: 債務證券風險
user: Please translate the following sentence from English to Chinese: The certificate of exemption in respect of Programme Prospectus contains similar conditions to those contained in the certificate of exemption for this Issue Prospectus. Particulars of these conditions are detailed in the Programme Prospectus.

assistant: ㈲關計劃章程之豁免證書載㈲類似本發行章程之豁免證書所載之條件。 此等條件之詳情載於計劃章程。
user: Please translate the following sentence from English to Chinese: Dividend Policy:

assistant: 股息政策: