billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Fund focuses primarily on earning a high level of current income.

assistant: 本基金主要專注於賺取持續高水平的日常收益。
user: Please translate the following sentence from English to Chinese: (i) approximately HK$100,000 for BOC-Prudential MSCI MPF Golden Dragon Index Fund and will be amortised over its first accounting period after consultation with the auditors.

assistant: (i) 就中銀保誠中華 MSCI MPF 金龍指數基金，約爲港幣 100,000 元，將在與核數師協商後在其首個會計期內攤銷。
user: Please translate the following sentence from English to Chinese: A Shareholder who switches Shares in one Fund for Shares in any other Fund will not be given a right by law to withdraw from or cancel the transaction.

assistant: 若股東將某一基金的股份轉換成任何其他基金的股份，則不會根據法律獲授撤回或取消交易的權利。
user: Please translate the following sentence from English to Chinese: It does not mean the product is suitable for all investors nor is it an endorsement of its suitability for any particular investor or class of investors.

assistant: 此並不意指本產品適合所有投資者，亦並非認許本產品適合任何特定投資者或投資者類別。
user: Please translate the following sentence from English to Chinese: Stable Growth Fund will invest in a combination of global bonds (through investment in one or more bond funds in Invesco Funds) and global equities with a bias towards the Hong Kong market (through investment in one or more equity funds in Invesco Funds).

assistant: 平穩增長基金將同時投資於環球債券（透過投資於景順基金內一項或多於一項債券基金）及以香港市場爲主的環球股票（透過投資於景順基金旗下一項或多項股票基金）。
user: Please translate the following sentence from English to Chinese: Hong Kong profits tax Overseas taxation Current taxation (Note 27) Deferred taxation (Note 27 / Note 28a)

assistant: 香港利得稅海外稅項 本期稅款（附註 27）遞延稅項（附註27 附註28a）
user: Please translate the following sentence from English to Chinese: The Investment Manager and/or Sub-Investment Manager may therefore seek to achieve greater returns by purchasing derivative instruments and investing the remaining assets in such other securities to add excess return.

assistant: 投資經理及／或副投資經理因此可透過購買衍生工具尋求更高回報及將剩餘資產投資於其他證券以增加超額回報。
user: Please translate the following sentence from English to Chinese: EURO A (Mdis) HKD

assistant: 歐元 A (每月派息) 股
user: Please translate the following sentence from English to Chinese: Subject to applicable regulatory restrictions and internal guidelines, the remaining 30% may be invested in financial instruments of companies or issuers of any size in any sector of the economy globally such as equity securities consistent with the Fund’s objective and cash.

assistant: 在遵守適用的監管限制及內部指引下，餘下的30%資產可投資於全球經濟體系任何行業任何規模的公司或發行人所發行的金融工具，例如符合本基金目標的股本證券及現金。
user: Please translate the following sentence from English to Chinese: JPMorgan Vietnam Opportunities Fund INTRODUCTION JPMorgan Vietnam Opportunities Fund (“Fund”) is a unit trust constituted by a Trust Deed dated 15 August 2006, as amended from time to time (“Trust Deed”) governed by the laws of Hong Kong.

assistant: 摩根越南機會基金 引言 摩根越南機會基金（「基金」）爲一項單位信託基金，乃根據一份訂於2006年8月15日及受香港法律管限之信託契約（經不時修訂）（「信託契約」）而成立。
user: Please translate the following sentence from English to Chinese: Portfolio Charges CLASS 1 SHARES:

assistant: 組合基金收費 第 1 類股份：
user: Please translate the following sentence from English to Chinese: When calculating the value of the RMB classes of Units, reference to the CNH rate rather than the CNY rate will be made and the value of the RMB classes of Units thus calculated will be affected by fluctuations in the CNH rate.

assistant: 當計算人民幣類別單位的價值時，將參照CNH匯率而非CNY匯率，而按此計算的人民幣類別單位價值因而將受到CNH匯率波動影響。
user: Please translate the following sentence from English to Chinese: Alternative Investment Funds (For the avoidance of doubt, these funds(other than the JanusHenderson Global Real Estate Fund) are Equity Investing Funds)

assistant: 另類投資基金（爲避免產生疑問，此等基金（駿利環球房地產基金除外）均爲股票投資基金）
user: Please translate the following sentence from English to Chinese: (c) Issuer credit quality:

assistant: (c) 發行商的信用質量：
user: Please translate the following sentence from English to Chinese: The Fidelity SaveEasy 2045 Fund may enter into financial futures contracts, financial option contracts and/or currency forward contracts for hedging purposes only. Save for the aforesaid, the Fidelity SaveEasy 2045 Fund will not invest in other financial derivative instruments.

assistant: 富達「儲蓄易」2045基金只可訂立金融期貨合約、金融期權合約及／或貨幣遠期合約作對沖用途。 除上文所述外，富達「儲蓄易」2045基金將不會投資於其他金融衍生工具。
user: Please translate the following sentence from English to Chinese: It is the intention of the Manager to have at least 85 per cent. of the income attributable to the following Classes respectively in respect of each accounting period, after charging the expenses attributable to these Classes respectively, to be distributed to unitholders of these Classes respectively:

assistant: 經理人擬在扣除下列類別分別應占的開支後，將此等類別在每一會計期間分別應占之收益的最少85%，分別分派予此等類別之單位持有人：
user: Please translate the following sentence from English to Chinese: (ii) Risk related to money fund – Investment in the Fund is not the same as placing funds on deposit with a bank or deposittaking institution.

assistant: (ii) 有關貨幣基金的風險－投資於基金並不等同將資金存放於銀行或接受存款機構。
user: Please translate the following sentence from English to Chinese: 23 Representative Amount (Floating Rate Notes):

assistant: 23 代表金額（浮息票據）：
user: Please translate the following sentence from English to Chinese: The unitholders shall have no claim in respect of the units save the receipt of the proceeds of redemption (without interest).

assistant: 單位持有人不可就該等單位索償，變現所得款項（不計入利息）除外。
user: Please translate the following sentence from English to Chinese: 4. Additional Investment Restrictions and Guidelines The value of the Fund’s holding of securities of companies which are based in or operate principally in Japan shall not be less than 70 per cent. of its non-cash assets in securities and other investments.

assistant: 4. 額外投資限制及指引基金所持以日本爲基地或主要在當地經營之公司證券的價值不得少於其屬於證券及其他投資之非現金資產之70%。
user: Please translate the following sentence from English to Chinese: Maximum of 2% of the value of the NAV on the conversion price

assistant: 給予中介機構的末端費用不多於每股資產淨值的 3%
user: Please translate the following sentence from English to Chinese: The Management Company is entitled to receive the initial charge, redemption charge, any charge on switching and any rounding adjustments as detailed within this offering document, where applicable to a Share Class.

assistant: 管理公司有權收取適用於股份類別之認購費、贖回費用、任何轉換費用及任何因歸納而產生的調整額（如本銷售文件所詳述）。
user: Please translate the following sentence from English to Chinese: If such valuation turns out to be incorrect, this may affect the net asset value calculation of the Fund.

assistant: 假如該等估值原來是不正確的，可能影響基金的資產淨值計算。
user: Please translate the following sentence from English to Chinese: The fund’s investment objective is to achieve long-term capital appreciation.

assistant: 基金的投資目標是達致長線資本增值。
user: Please translate the following sentence from English to Chinese: (i) the occurrence or existence of any suspension of or limitation imposed on trading on the Stock Exchange in the Linked Stock if that suspension or limitation is material in our sole determination (acting in good faith and in a commercially reasonable manner);

assistant: (i) 掛鉤股票在聯交所暫停買賣或買賣受到限制，而本行全權認爲（按真誠及商業上合理的方式）有關暫停或限制屬於重大性質；
user: Please translate the following sentence from English to Chinese: Investment Manager JF Asset Management Limited 21st Floor, Chater House 8 Connaught Road Central Hong Kong

assistant: 投資經理人 JF資產管理有限公司香港中環幹諾道中8號 遮打大廈21樓
user: Please translate the following sentence from English to Chinese: Other arrangements for sale of the Notes The Issuer has published this Issue Prospectus and the Programme Prospectus so that the Notes can be sold to the Hong Kong retail public through the Distributors.

assistant: 銷售票據的其他安排發行人出版本發行章程及計劃章程，使票據能透過分銷商銷售予香港的公衆零售市場。
user: Please translate the following sentence from English to Chinese: When the Investment Manager does identify companies with significantly undervalued assets, the Investment Manager is a high conviction investor and is content to build up large positions and run with them for a long time.

assistant: 投資經理找出資產被嚴重低估的公司時，投資經理即成爲高集中度投資者，並願意建立長期鉅額投資。
user: Please translate the following sentence from English to Chinese: The Amendments to IAS 40 are effective for annual periods beginning on or after 1 January 2018, with early application permitted.

assistant: 國際會計準則第40號的修訂本於二零一八年一月一日或之後開始的年度期間生效。
user: Please translate the following sentence from English to Chinese: The credit ratings assigned by credit rating agencies are a generally accepted barometer of credit risk of a fixed income security.

assistant: 信貸評級機構給予的信貸評級是普遍接受用作量度固定收益證券的信貸風險的指標，惟須受制於若干限制。
user: Please translate the following sentence from English to Chinese: (ii) bonds issued or guaranteed by a member state of the OECD or by their local public authorities or by supranational institutions and undertakings with EU, regional or worldwide scope;

assistant: (ii) 由經合組織成員國或其當地公共機關或跨國機構及企業（成員來自歐盟、區域或全球）所發行或擔保的債券；
user: Please translate the following sentence from English to Chinese: the shares are often less liquid and these companies may be subject to more abrupt fluctuations in market price than larger, more established companies.

assistant: 對比大型和發展較成熟的公司，這些公司的證券往往欠流通，而且市價突然波動的風險亦較高。
user: Please translate the following sentence from English to Chinese: For details of the Underlying Fund and the Index, please refer to Appendix 1 and 2 of the Term Sheet of the Fund respectively.

assistant: 有關該基金及該指數之詳情，請分別參閱本基金條款單張的「附件一」及「附件二」。
user: Please translate the following sentence from English to Chinese: Investors may also contact the Manager in respect of such suspension.

assistant: 投資者亦可就有關暫停與基金經理聯絡。
user: Please translate the following sentence from English to Chinese: Although under normal market conditions it is not anticipated that the Fund would be directionally short, on a net basis.

assistant: 儘管在一般市況下，預計本基金不會定向性地按淨額基礎持短倉。
user: Please translate the following sentence from English to Chinese: in reality, changes in one factor often result in changes in another factor (for example, changes in discount rates will often affect expected prepayment speeds).

assistant: 實際上，一項因素出現變動往往會引起其他因素出現變動（例如貼現率的變動常會影響預期的預付速度）。
user: Please translate the following sentence from English to Chinese: Profile of the typical investor (The information contained in this section is provided for reference only.

assistant: 典型投資者的概況 （本節所載資料僅供參考。
user: Please translate the following sentence from English to Chinese: (2) USD 50,000,000 converted EUR or GBP as at the relevant Valuation Day.

assistant: (2) 50,000,000 美元會於相關估值日兌換爲歐元或英鎊。
user: Please translate the following sentence from English to Chinese: The fund aims to achieve income and long-term capital growth principally through investments in income producing equity securities of companies that have their head office or exercise a predominant part of their activity in the Asia Pacific region.

assistant: 基金旨在透過首要投資於總公司設於亞太區，或在亞太區經營主要業務的企業的收益性股票證券，以締造收益及長線資本增長。
user: Please translate the following sentence from English to Chinese: 1.3 Investing in debt and fixed income instruments

assistant: 1.3 投資於債務及定息工具
user: Please translate the following sentence from English to Chinese: REGISTERED OFFICE OF THE GUARANTOR 29 Boulevard Haussmann 75009 Paris France

assistant: 擔保人之註冊辦事處 29 Boulevard Haussmann 75009 Paris France
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, the Aggregate Operating Fee is exempt from Value-Added tax (VAT), Goods and Services Tax (‘GST’) and similar taxes that might apply in any jurisdiction.

assistant: 爲免生疑問，總經營費用豁免繳納增值稅、商品及服務稅以及在任何司法管轄區可能適用的類似稅項。
user: Please translate the following sentence from English to Chinese: Alternatively, the Notes may be held through other clearing system or systems (or be held by other means), and if that is the case, the Issue Prospectus will specify the relevant details.

assistant: 此外，票據可透過其他一個或多個結算系統持有（或以其他方式持有），在該情況下，發行章程將註明有關詳情。
user: Please translate the following sentence from English to Chinese: USD25 per subscription, redemption and transfer transaction

assistant: 每項認購、贖回及轉讓交易 25 美元
user: Please translate the following sentence from English to Chinese: The applicable pricing supplement will be attached to the global certificate and lodged with the relevant clearing system(s).

assistant: 總額證書將隨附一份適用的定價補充文件，該文件將遞交予有關結算系統。
user: Please translate the following sentence from English to Chinese: Investors may send such requests to the Hong Kong Representative at the address provided below, under “Enquiries and Complaints”. Bilingual Documents While the Prospectus of the Fund issued to Mainland investors is in Simplified Chinese, the Hong Kong offering documents comprise the Prospectus of the Fund, this document and the Product KFS, all of which are made available to Hong Kong investors in the English language and in Traditional Chinese language, taking into account market practice and customary use of Chinese language in Hong Kong.

assistant: 投資者可按照下文「查詢及投訴」提供的地址向香港代表提交該等要求。 雙語文件 儘管本基金向內地投資者提供的招募說明書爲簡體中文版本，但考慮到香港的市場慣例及中文的使用習慣，香港銷售文件所包括的招募說明書、本文件及產品資料概要均以英文及繁體中文向香港投資者提供。
user: Please translate the following sentence from English to Chinese: Please refer to the paragraph “References to Websites” on page 2 of this Issue Prospectus for a summary statement and disclaimer relating to the usage of information contained in the website referred to above.

assistant: 有關使用上文所述網站所載資料的概要陳述及免責聲明請參閱本發行章程第 2頁「網站的提述」一段。
user: Please translate the following sentence from English to Chinese: Any remaining deferred profit or loss is recognized through the profit and loss account when the transaction becomes observable and/or the Group enters into a derivative transaction that substantially eliminates the derivative’s risk.

assistant: 當有交易可觀察得到及或本集團進行可實際撇銷衍生風險的衍生交易時，任何餘下遞延盈虧將透過損益賬確認。
user: Please translate the following sentence from English to Chinese: The Trustee must take reasonable care to ensure that the Manager has systems and controls that are adequate to ensure compliance with paragraphs (a) to (d) above.

assistant: 受託人須採取合理措施確保基金經理已設立足夠的制度及監控，以確保遵守上文第(a)至(d) 段的規定。
user: Please translate the following sentence from English to Chinese: Reverse Repurchase Transactions denominated in the US dollar

assistant: 美元計價的反向回購交易
user: Please translate the following sentence from English to Chinese: (iii) Restructuring Each of the above Credit Events is fully defined in Appendix 2 in a way which reflects technical definitions current in the professional credit derivative market.

assistant: (iii) 債務重組 附錄二詳細界定上述每一信貸事件，以便反映專業信貸衍生工具市場現時的專門定義。
user: Please translate the following sentence from English to Chinese: The activities of PICTET AMS are portfolio management focussing primarily on sovereign and corporate fixed income and the execution of orders on Asian fixed income products initiated by other entities of the PICTET AM group entities.

assistant: PICTET AMS從事投資組合管理業務，集中於主權及企業固定收益投資，並執行由其他PICTET AMS集團實體發出的亞洲固定收益產品指令。
user: Please translate the following sentence from English to Chinese: (vi) Recalling of eligible stocks:

assistant: (vi) 合資格股票的調出：
user: Please translate the following sentence from English to Chinese: Stewart Investors Global Emerging Markets Leaders Fund

assistant: 基金名稱盈信全球新興市場領先基金
user: Please translate the following sentence from English to Chinese: the articles of association of UBS AG (in English);

assistant: 瑞士銀行的公司章程（英文版本）；
user: Please translate the following sentence from English to Chinese: Baring Fund Managers Limited is a subsidiary of Baring Asset Management Limited.

assistant: 基金經理 信託基金的基金經理爲 Baring Fund Managers Limited。
user: Please translate the following sentence from English to Chinese: A conversion of registered shares into bearer shares may not be requested.

assistant: 不得要求將記名股份轉換爲不記名股份。
user: Please translate the following sentence from English to Chinese: Investors will incur currency conversion costs and may suffer losses depending on the exchange rate movements of RMB relative to Hong Kong dollar or such other currencies and by changes in exchange rate controls.

assistant: 投資者將承擔貨幣兌換成本，並可能蒙受損失，視乎人民幣相對港元或該等其他貨幣的匯率變動而定，以及可能受到外匯管制改變的影響。
user: Please translate the following sentence from English to Chinese: Limited maximum potential gain The maximum potential gain per Bull ELI is capped at the difference between the issue price you pay for a Bull ELI and the nominal amount of the Bull ELI (less any cash settlement expenses).

assistant: 最高潛在收益將受到限制 每份看漲式股票掛鉤投資的最高潛在收益以閣下就看漲式股票掛鉤投資支付的發行價與看漲式股票掛鉤投資的面值的差額（減任何現金結算費用）爲上限。
user: Please translate the following sentence from English to Chinese: Furthermore, without prejudice to the obligations of the Fund’s Directors to protect Shareholders against the effects of market timing or investors who in their opinion, have a pattern of short-term or excessive trading or whose trading has been or may be disruptive to the Fund, Hong Kong investors with redemption requests over USD 100,000 dealing with the Fund through FIMHK must consent before receiving net redemption proceeds in the form of an in specie transfer.

assistant: 此外，爲不減損本基金董事保護股東的責任，以免遭受市場選時，或在董事認爲投資者有短期或過度交易現象或其交易對本基金已造成或可能造成干擾所影響，香港投資者的贖回要求若超過100,000美元，並透過香港富達基金進行本基金的交易，該等香港投資者必須事先同意以實物轉讓形式收取其應得的淨贖回所得款項。
user: Please translate the following sentence from English to Chinese: The main factor that determines the performance of a swap contract is the movement in the price of the underlying investment, specific interest rates, currencies and other factors used to calculate the payment due by and to the counterparty.

assistant: 釐定掉期合約表現之主要因素爲相關投資之價格、特定利率、貨幣及用於計算應由及應向對手方支付之款項之其他因素之變動。
user: Please translate the following sentence from English to Chinese: This Supplement forms part of and should be read in the context of and in conjunction with the Prospectus for the Company dated 3 July, 2017 (the "Prospectus") which immediately precedes this Supplement and is incorporated herein. Emerging Local Bond Fund 3 July, 2017 Capitalised terms used herein shall have the meanings attributed to them in the Prospectus.

assistant: 基金章程緊接在本補充文件之前及載入本補充文件之內。 新興市場本土債券基金 2017 年 7 月 3 日在本補充文件內所使用的經界定詞語應具有基金章程內所賦予其的涵義。
user: Please translate the following sentence from English to Chinese: 1. Name Wells Fargo (Lux) Worldwide Fund – U.S. All Cap Growth Fund (the "U.S. All Cap Growth Fund")

assistant: 1. 名稱 Wells Fargo (Lux) Worldwide Fund －美國各類型巿值股票增長基金（「美國各類型巿值股票增長基金」）
user: Please translate the following sentence from English to Chinese: However, other than the VAT exemption in the paragraph above, Notice No. 36 shall apply to levy VAT at 6% on the difference between the selling and purchase prices in trading of those marketable securities.

assistant: 然而，除上一段的增值稅豁免外，36號通知亦用以徵收買賣該等有價證券之買賣差價6%的增值稅。
user: Please translate the following sentence from English to Chinese: The value of the Trust may be more susceptible to adverse economic, political, policy, foreign exchange, liquidity, tax, legal or regulatory event affecting a market in the Korean market.

assistant: 信託基金的價值可能較易受到影響韓國市場中某一市場之不利經濟、政治、政策、外匯、流動性、稅務、法律或監管事件所影響。
user: Please translate the following sentence from English to Chinese: (iii) Risks associated with debt securities – the Fund’s investments in debt securities are subject to the following risks:

assistant: (iii) 與債務證券相關的風險－基金於債務證券之投資須承受以下風險：
user: Please translate the following sentence from English to Chinese: The information the Investment Manager gleans from these meetings is inputted into the framework through the first three pillars which becomes the Investment Manager’s analysis of the applicable company’s business risk i.e. the likelihood the company can sustainably grow its cash flows over time and utilise its profits to increase shareholder value.

assistant: 投資管理人從這些會議收集所得的資料會透過首三項元素輸入框架，這些資料會成爲投資管理人對適用公司商業風險的分析，即公司假以時日可持續地增加現金流，並使用其利潤提升股東價值。
user: Please translate the following sentence from English to Chinese:  equity index and equity-related instruments including but not limited to , participatory receipts / participatory certificates and share index notes;

assistant: 股本指數及股本相關工具，包括但不限於參與收據／ 參與證書及股份指數票據；
user: Please translate the following sentence from English to Chinese: It is intended that the sub-fund’s term will end in 2021 (the "Term Date"), the date when the sub-fund will be liquidated and Shares of the sub-fund will be compulsorily redeemed at the prevailing Net Asset Value per Share.

assistant: 本附屬基金的期限擬於 2021（「期滿日期」）終止，即本附屬基金將獲清算及附屬基金股份將按現行每股淨資產獲強制贖回的日期。
user: Please translate the following sentence from English to Chinese: › Structured Finance Securities risk.

assistant: ›結構性融資證券風險。
user: Please translate the following sentence from English to Chinese: WHO IS RESPONSIBLE FOR THIS ISSUE PROSPECTUS AND THE PROGRAMME PROSPECTUS?

assistant: 誰人要爲本發行章程及計劃章程負責？
user: Please translate the following sentence from English to Chinese: The risk that regulations, standards or rules of professional conduct may be violated resulting in legal and regulatory sanctions, financial losses or damage to one’s reputation.

assistant: 可能因違反專業操守規例、準則或規則而面對法律及監管制裁、財務損失或個人聲譽受損的風險。
user: Please translate the following sentence from English to Chinese: No liability shall be accepted by the depositary, registrar agent or the SICAV for any losses arising from adverse currency fluctuations.

assistant: 存管人、過戶代理人或 SICAV 無須對因不利貨幣波動產生的任何損失承擔責任。
user: Please translate the following sentence from English to Chinese: The Fund is intended for investors seeking capital appreciation through investment primarily in U.K. equity securities.

assistant: 本基金適合尋求資本增值的投資者，主要投資於英國股權證券。
user: Please translate the following sentence from English to Chinese: (i) This Explanatory Memorandum and any subsequent supplements to this Explanatory Memorandum;

assistant: (i)本基金說明書及任何本基金說明書其後的補充文件；
user: Please translate the following sentence from English to Chinese: On December 31 2015, FSC granted the derivatives waivers to fourteen (14) BGF funds registered in Taiwan, which are:

assistant: 於二零一五年十二月三十一日，金融監督委員會向十四(14) 只於臺灣註冊的BGF基金授出衍生工具豁免，該等基金爲：
user: Please translate the following sentence from English to Chinese: After the transitional period, only investments in a sub-fund or a unit class of a specific sub-fund with reporting fund status will be treated as investments in a qualifying offshore fund.

assistant: 過渡期後，只有子基金或擁有申報基金地位的特定子基金單位組別投資會被視爲獲允許離岸基金投資。
user: Please translate the following sentence from English to Chinese: Until such time as the payment for the Shares (excluding MMFs Shares) is received from the investor, the Shares (excluding MMFs Shares) are pledged for the benefit of the Fund.

assistant: 直至接獲投資者作出的股份（貨幣市場子基金股份除外）付款前，股份（貨幣市場子基金股份除外）乃以本基金爲受益人進行質押。
user: Please translate the following sentence from English to Chinese: Remuneration policy of the company The Company has adopted a remuneration policy as required by the UCITS Regulations (the “Remuneration Policy”).

assistant: 本公司的薪酬政策 本公司已按《可轉讓證券集體投資企業規定》的要求採納一項薪酬政策（「薪酬政策」）。
user: Please translate the following sentence from English to Chinese: Exposure to emerging markets, including some of the countries in Europe, primarily Eastern Europe, can involve additional risks relating to market, economic, political, regulatory, geopolitical, or other conditions.

assistant: 投資於新興市場，包括歐洲的某些國家，主要是東歐，可能涉及與市場、經濟、政治、監管、地緣政治或其他情況相關的額外風險。
user: Please translate the following sentence from English to Chinese: We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error.

assistant: 在策劃及進行審覈工作時，是以取得一切本核數師認爲必需的資料及解釋爲目標，使本核數師能獲得充份的憑證，就財務報表是否由於詐騙或其他違規事件或過失而存在重大的錯誤陳述，作出合理的確定。
user: Please translate the following sentence from English to Chinese: No Note so deposited and option exercised may be withdrawn (except as provided in the Paying Agency Agreement) without the prior written consent of the Issuer.

assistant: 所有按此存放的票據及已行使的選擇權，在未得發行人事先書面同意下均不可撤回（除非付款代理協議另有規定）。
user: Please translate the following sentence from English to Chinese: Any such failure to improve or upgrade our information technology systems could adversely affect our competitiveness, results of operations and financial condition.

assistant: 任何未能改善或提升本行的資訊科技系統或會對本行競爭力、經營業績及財政狀況造成不利影響。