billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: and (x) details of the persons who would receive the new shares or securities and their connection, if any, with any core connected persons of the listed issuer.

assistant: 及 (x) 將收取新股或證券的人士的詳情，及其與上市發行人的核心關連人士的連繫（如有）的詳情。
user: Please translate the following sentence from English to Chinese: Terms used in this Practice Note which are deﬁned or interpreted in the Exchange Listing Rules shall have the same meaning as in the Exchange Listing Rules.

assistant: 本應用指引所採用並在交易所上市規則內界定或闡釋的詞彙，其涵義與用於交易所上市規則時相同。
user: Please translate the following sentence from English to Chinese: 19A.52 A PRC issuer shall ensure that all its listing documents and share certificates include the statements stipulated below and shall instruct and cause each of its share registrars not to register the subscription, purchase or transfer of any of its shares in the name of any particular holder unless and until such holder delivers to such share registrar a signed form in respect of such shares bearing statements to the following effect:

assistant: 19A.52 中國發行人須確保其所有上市文件須包括以下聲明，並須指示及促使其股票過戶登記處，拒絕以任何個別持有人的姓名登記其股份的認購、購買或轉讓，除非及直至該個別持有人向該股票過戶登記處提交有關該等股份的簽妥表格，而表格須包括下列聲明：
user: Please translate the following sentence from English to Chinese: (1) the amount of such authorised capital or capital increase and, where appropriate, the duration of the authorisation;

assistant: (1) 該等法定股本或股本增加的數額，及（如屬適用）股本的法定期限；
user: Please translate the following sentence from English to Chinese: (j) share option schemes under rules 17.07, 17.08 and 17.09;

assistant: (j) 股份期權計劃（第 17.07、17.08 及 17.09 條）；
user: Please translate the following sentence from English to Chinese: (ii) a confirmation that the listing document and relevant application form are also available in printed form and the addresses of the locations where they are available;

assistant: (ii) 確認上市文件及相關申請表格同時備有印刷本，並提供派發地點的地址；
user: Please translate the following sentence from English to Chinese: 37.15 If asset backed securities are backed by options or conversion rights relating to equity securities then Rule 37.18 applies to the securities resulting from the exercise of the option or conversion rights.

assistant: 37.15 有資產支持的證券若是以與股本證券相關的期權或換股權支持，則《上市規則》第 37.18 條 適用於因行使相關期權或換股權而產生的證券。
user: Please translate the following sentence from English to Chinese: (e) the special features of arbitration;

assistant: (e) 仲裁的特點；
user: Please translate the following sentence from English to Chinese: 21. Where listing is sought for convertible equity securities:

assistant: 21. 如尋求上市的是可轉換股本證券：
user: Please translate the following sentence from English to Chinese: In any event, the director must comply with the procedure in rules 5.61 and 5.62.

assistant: 在任何情況下，董事均須遵守《GEM 上市規則》第 5.61 及 5.62 條所規定的程序。
user: Please translate the following sentence from English to Chinese: 6. (1) That adequate voting rights will, in appropriate circumstances, be secured to preference shareholders.

assistant: 6. (1) 在適當的情況下，將確保優先股股東獲足夠的投票權利。
user: Please translate the following sentence from English to Chinese: (2) Transfer of listing to the Main Board from GEM is not regarded as a withdrawal of listing from the Exchange and rules 9.19 to 9.23 are not applicable to such transfer.

assistant: (2) 對於由GEM轉往主板上市，本交易所不會視之爲取消上市地位。
user: Please translate the following sentence from English to Chinese: Note: The Exchange also reminds independent financial advisers of their other statutory obligations including but not limited to those under the Securities and Futures Ordinance.

assistant: 本交易所亦謹請獨立財務顧問注意，其須履行其他的法定責任，包括（但不限於）根據《證券及期貨條例》所規定者。
user: Please translate the following sentence from English to Chinese: The minimum stake required to do so must not be higher than 10% of the voting rights, on a one vote per share basis, in the share capital of the of the Qualifying Issuer;

assistant: 在一股一票的基準下，爲召開會議所必須取得的最低股東支持比例不得高於合資格發行人股本所附帶投票權的 10%；
user: Please translate the following sentence from English to Chinese: 18.42 A statement of any change in auditors of the listed issuer in any of the preceding 3 years.

assistant: 18.42 說明在過去三年內任何一年，上市發行人有沒有更換核數師。
user: Please translate the following sentence from English to Chinese: In this regard, a statement that the excess will represent working capital shall not be adequate, unless a reasonably detailed explanation is given as to how such working capital is to be applied.

assistant: 在這方面，說明超出額將用作營運資金並不足夠，除合理地詳加解釋如何應用營運資金則當別論。
user: Please translate the following sentence from English to Chinese: If it is not practicable to prepare the combined balance sheet of affiliated companies, the Exchange on the issuer’s application may consider accepting, as an alternative, a statement of the indebtedness, contingent liabilities and capital commitments as at the end of the period reported on by affiliated companies.

assistant: 如聯屬公司編制合併資產負債表的做法並不可行，則本交易所在接到發行人的申請後，或會考慮接受聯屬公司截至其申報期間結束時的債務、或有負債及資本承擔報告，作爲代替上述的合併資產負債表。
user: Please translate the following sentence from English to Chinese: 3.04 All references in Chapters 3 and 4 to decisions and rulings of the Listing Division include decisions and rulings made by the Chief Executive.

assistant: 3.04 在第三章及第四章中，凡提及上市科的決定及裁決，均包括行政總裁作出的決定及裁決。
user: Please translate the following sentence from English to Chinese: (b) research and development costs.

assistant: (b) 研發開支。
user: Please translate the following sentence from English to Chinese: The background must contain guilloches which, if produced by indirect letterpress, must be in more than one colour.

assistant: 其背底必須具有扭索飾紋，如採用間接凸版方式印刷，須多於一種顏色。
user: Please translate the following sentence from English to Chinese: 6. The Statutory Rules In accordance with the Statutory Rules the Exchange will continue to notify the Commission of trading halts, suspensions and restorations of dealings, and this Practice Note is issued without prejudice to the statutory powers of the Commission in respect of suspensions.

assistant: 6. 《法定規則》 根據《法定規則》，本交易所將繼續就短暫停牌、停牌及復牌的事宜通知證監會，而本應用指引的刊發，亦不影響證監會有關停牌的法定權力。
user: Please translate the following sentence from English to Chinese: (c) the information required under rules 23.02(2)(c) and (d) and the disclaimer required under rule 23.02(4);

assistant: (c) 《GEM上市規則》第23.02(2)(c)及(d)條規定的資料以及第23.02(4)條規定的免責聲明；
user: Please translate the following sentence from English to Chinese: (2) particulars of any purchase, sale or redemption by the listed issuer or any of its subsidiaries of its listed securities during the relevant period, or an appropriate negative statement;

assistant: (2) 上市發行人或其任何附屬公司在有關期間內的任何購入、出售或贖回其上市證券的詳情，或適當的否定聲明。
user: Please translate the following sentence from English to Chinese: (g) the terms of tenure;

assistant: (g) 租約年期；
user: Please translate the following sentence from English to Chinese: (Office) (Mobile) (Home)

assistant: （英文）（辦事處）（手提）
user: Please translate the following sentence from English to Chinese: No announcement required unless:

assistant: 毋須作出公佈，除非發生下列情況：
user: Please translate the following sentence from English to Chinese: (1) details of the classes, numbers and terms of any convertible securities, options, warrants or similar rights issued or granted by the listed issuer or any of its subsidiaries, together with the consideration received by the listed issuer or any of its subsidiaries therefor;

assistant: (1) 上市發行人或其附屬公司所發行或授予的任何可轉換證券、期權、權證或其他類似權利的類別、數目及條款等詳情，以及上市發行人或其附屬公司因該項發行或授予而獲得的收益；
user: Please translate the following sentence from English to Chinese: (3) an overview of property interests not covered by a valuation report, including their number and approximate size range, uses, how they are held and the general description of the area where they are located.

assistant: (3) 沒有在估值報告內涵蓋的物業權益的概覽，包括有關數目及概約面積範圍、用途、持有方法及所在位置的概述。
user: Please translate the following sentence from English to Chinese: Indemnities for fraud and gross negligence are generally unacceptable.

assistant: 對欺詐及嚴重疏忽的彌償保證則一般不可接受。
user: Please translate the following sentence from English to Chinese: (1) an issue of new shares as a result of a consolidation, sub-division or capital reduction of existing listed securities;

assistant: (1) 因現有上市證券的合併、分拆或削減股本而發行新股份；
user: Please translate the following sentence from English to Chinese: 8.24 Where valuations are required under Chapter 8 of these Rules and where the primary method for valuing a property is the residual method, the Exchange may require the directors of the issuer or, in the case of a connected transaction, the independent directors, to include a statement in a prominent position in the relevant document with respect to the valuation of any property held for investment, development, future development and sale.

assistant: 8.24 凡根據《GEM上市規則》第八章規定須作出估值者，及倘該項物業主要採用餘值法進行估值，本交易所可要求發行人的董事或（如屬關連交易）獨立董事在有關文件的當眼位置，就任何持作投資、發展、未來發展及出售的物業估值載入一項聲明。
user: Please translate the following sentence from English to Chinese: Basis of evidence 18.19 All statements referring to Resources and/or Reserves:

assistant: 證據基礎 18.19 凡提及資源量及╱或儲量的陳述，必須有下述資料作佐證：
user: Please translate the following sentence from English to Chinese: (b) if different, his place of business or, if he does not maintain a place of business, his residential address;

assistant: (b) （如與上不同）其營業地址，或如授權人士並無營業地址，則其住址；
user: Please translate the following sentence from English to Chinese: (4) Directors of issuers must, under rule 13.06A, maintain confidentiality of information that is likely to be inside information, until it is announced.

assistant: (4) 根據《上市規則》第 13.06A 條，發行人的董事必須對可能屬內幕消息的資料保密，直至有關資料公佈爲止。
user: Please translate the following sentence from English to Chinese: For purposes of applying paragraph 38(1) to each supervisor of a PRC issuer, paragraph 38(1) should be interpreted as if Part XV of the Securities and Futures Ordinance applied to such persons to the same extent as directors.

assistant: 如就中國發行人的每名監事引用第 38(1) 段，該段應詮釋爲《證券及期貨條例》第 XV 部適用於該等人士，猶如適用於董事一般。
user: Please translate the following sentence from English to Chinese: These projected trends should be:

assistant: 該等預計發展趨勢須：
user: Please translate the following sentence from English to Chinese: (d) breach of loan agreement by an issuer under rule 17.23;

assistant: (d) 發行人違反貸款協議（《GEM 上市規則》第 17.23 條）；
user: Please translate the following sentence from English to Chinese: (2) a summary of the provisions of the proposed new constitutive documents of the overseas issuer and a comparison between the overseas issuer’s constitutive documents and the constitutive documents of the listed Hong Kong issuer or issuers whose securities have been exchanged;

assistant: (2) 海外發行人建議的新組織文件的條文摘要，以及海外發行人的組織文件與香港上市發行人（其證券已通過某種方式被交換）的組織文件的比較；
user: Please translate the following sentence from English to Chinese: The listed issuer shall include the disclosures required under the relevant accounting standards adopted and the information set out in rules 18.07A to 18.47 in its directors’ report and annual financial statements.

assistant: 上市發行人必須在其董事會報告及年度財務報表內包括根據所採納的相關會計準則規定的披露及收錄《GEM 上市規則》第 18.07A 條至 18.47 條所載的資料。
user: Please translate the following sentence from English to Chinese: Sponsors 2.09 A new application for listing, in the case of equity securities, must be sponsored as more fully explained in Chapter 3A.

assistant: 保薦人 2.09 有關股本證券的新上市申請必須獲保薦，詳情請參閱第三 A 章。
user: Please translate the following sentence from English to Chinese: and v) issuers whose equity securities are listed on the Exchange and which have a market capitalization, at the time of the application, of not less than HK$5,000,000,000.

assistant: (v) 有股本證券在聯交所上市的發行人，而其市值在提出申請時不少於 5,000,000,000 港元者。
user: Please translate the following sentence from English to Chinese: 2. The Exchange expects the independent financial adviser will ensure the letter referred to at rule 14A.45 takes account of the following principles:

assistant: 2. 本交易所預期獨立財務顧問將確保《上市規則》第 14A.45 條所述的函件已考慮以下原則：
user: Please translate the following sentence from English to Chinese: Code Provisions C.2.1 The board should oversee the issuer’s risk management and internal control systems on an ongoing basis, ensure that a review of the effectiveness of the issuer’s and its subsidiaries’ risk management and internal control systems has been conducted at least annually and report to shareholders that it has done so in its Corporate Governance Report.

assistant: 守則條文 C.2.1 董事會應持續監督發行人的風險管理及內部監控系統，並確保最少每年檢討一次發行人及其附屬公司的風險管理及內部監控系統是否有效，並在《企業管治報告》中向股東彙報已經完成有關檢討。
user: Please translate the following sentence from English to Chinese: set out the components of cash operating costs separately by category;

assistant: 將現金營運成本各個項目分門別類逐一呈列；
user: Please translate the following sentence from English to Chinese: (a) announcement for any very substantial disposal, very substantial acquisition or reverse takeover under rules 14.34 and 14.35;

assistant: (a) 就《上市規則》第 14.34 及 14.35 條所述的任何非常重大的出售事項、非常重大的收購事項或反收購行動刊發的公告；
user: Please translate the following sentence from English to Chinese: (3) within a period of more than 2 years but not exceeding 5 years;

assistant: (3) 兩年以上，但未超過五年的期間；
user: Please translate the following sentence from English to Chinese: Any guarantee given by the listed issuer’s group must be on a several (and not a joint and several) basis.

assistant: 任何由上市發行人集團提供的擔保必須爲個別擔保（而非共同及個別擔保）。
user: Please translate the following sentence from English to Chinese: 9.04 In order to maintain an orderly new issues market the Exchange reserves the right to refuse a listing application or to change the timetable.

assistant: 9.04 爲維持發行新證券的巿場秩序，本交易所保留拒絕新的上市申請，或修改上市時間表的權利。
user: Please translate the following sentence from English to Chinese: 2. The Exchange expects the independent financial adviser will ensure the letter referred to at rule 20.43 takes account of the following principles:

assistant: 2. 本交易所預期獨立財務顧問將確保《GEM上市規則》第20.43條所述的函件已考慮以下原則：
user: Please translate the following sentence from English to Chinese: (5) Please refer to rule 11.24 of the GEM Listing Rules for guidance.

assistant: (5) 請參閱《GEM 上市規則》第 11.24 條的指引。
user: Please translate the following sentence from English to Chinese: (7) where available, a specimen of the definitive certificate or other document of title;

assistant: (7) 確定所有權的證書或其他所有權文件的樣本（如有）；
user: Please translate the following sentence from English to Chinese: (b) profit (or loss) before taxation, including the share of the profit (or loss) of associates and joint ventures, with separate disclosure of any items included therein which are exceptional because of size, nature and incidence;

assistant: (b) 除稅前盈利（或虧損），包括在聯營公司及合營企業之損益中所佔的款額； 而所佔款額當中因規模、性質及影響程度而被視爲特殊項目者，應分別加以披露；
user: Please translate the following sentence from English to Chinese: (a) the interests of a director in the shares of the listed issuer or any of its subsidiaries if such interest is held solely in a non-beneficial capacity and is for the purpose of holding the requisite qualifying shares;

assistant: (a) 如董事在上市發行人或其附屬公司股份中擁有的權益，僅以非實益的方式、及爲持有所規定的資格股而持有，則毋須披露該項權益；
user: Please translate the following sentence from English to Chinese: (b) how often the risk management and internal control systems are reviewed, the period covered, and where an issuer has not conducted a review during the year, an explanation why not;

assistant: (b) 風險管理及內部監控系統檢討的頻次以及所涵蓋期間，若發行人於年內不曾進行檢討，須作出解釋；
user: Please translate the following sentence from English to Chinese: (1) the giving of any security or indemnity either: (a) to the director or his close associate(s) in respect of money lent or obligations incurred or undertaken by him or any of them at the request of or for the benefit of the issuer or any of its subsidiaries;

assistant: (1) (a) 就董事或其緊密聯繫人借出款項給發行人或其任何附屬公司、或就董事或其緊密聯繫人在發行人或其任何附屬公司的要求下或爲它們的利益而引致或承擔的義務，因而向該董事或其緊密聯繫人提供任何抵押或賠償保證；
user: Please translate the following sentence from English to Chinese: 4. Exemptions from sections 3 and 5 .

assistant: 4. 豁免而不受第 3 及 5 條的規限 .
user: Please translate the following sentence from English to Chinese: (n) reaching an understanding of the technical feasibility of each new product, service or technology developed, being developed or proposed to be developed under the new applicant’s business plan that may materially affect the new applicant’s business;

assistant: (n) 瞭解新申請人每一項已開發、正開發或其業務計劃中擬開發而可能對其業務造成重大影響的新產品、服務或科技的技術可行性；
user: Please translate the following sentence from English to Chinese: (4) Particulars of any interruptions in the business of the group which may have or have had a significant effect on the financial position in the last 12 months.

assistant: (4) 有關集團的業務在過去 12 個月內出現任何中斷（對其財政狀況可能有或已有重大影響）的詳情。
user: Please translate the following sentence from English to Chinese: (c) the particulars of any alterations in the capital of any member of the group which is required to be included by paragraph 26 of Part A of Appendix 1 may be limited to particulars of any alterations since the date to which the latest published audited accounts of the Hong Kong listed issuer were made up;

assistant: (c) 《GEM 上市規則》附錄一 A 部第 26 段規定刊載有關任何集團成員公司資本變動的詳情可限於自香港發行人最近期公佈經審覈賬目編制完成日期後發生的任何變動；
user: Please translate the following sentence from English to Chinese: (ii) it is not in a final form and is subject to change;

assistant: (ii) 申請版本及聆訊後資料集不構成最後定稿，可以修改；
user: Please translate the following sentence from English to Chinese: Note: For clarity, entities under the PRC Government that are engaging in commercial business or operating another commercial entity will be excluded from this definition.

assistant: 附註： 爲清晰起見，在中國政府轄下從事商業經營或者營運另一商業實體的實體列爲例外，因而不包括在上述的定義範圍內。
user: Please translate the following sentence from English to Chinese: (c) to lodge with the Exchange, before dealings in the securities the subject of this application commence, the declaration (Appendix 5E) required by rule 28.16(9) of the GEM Listing Rules;

assistant: (c) 於申請上市的證券開始買賣前，提交《GEM上市規則》第28.16(9)條所述的聲明（《GEM上市規則》附錄五 E）；
user: Please translate the following sentence from English to Chinese: or (d) Its shares are listed on another stock exchange;

assistant: 或 (d) 股份在另一家證券交易所上市的機構；
user: Please translate the following sentence from English to Chinese: Oversight of the issuer’s financial reporting system, risk management and internal control systems

assistant: 監管發行人財務申報制度、風險管理及內部監控系統
user: Please translate the following sentence from English to Chinese: (a) PRC Central Government, including the State Council of the PRC (中國國務院), State Ministries and Commissions (國家部委), Bureaus and Administrations directly under the State Council (國務院直屬機構), State Council Offices and Institutions (國務院辦事機構及直屬國務院事業單位), Bureaus supervised by State Ministries and Commissions (國家部委代管局);

assistant: (a) 中國中央政府，包括中國國務院、國家部委、國務院直屬機構、國務院辦事機構及直屬國務院事業單位以及國家部委代管局；
user: Please translate the following sentence from English to Chinese: If it is not practicable to prepare the combined balance sheet of affiliated companies, the Exchange, on the issuer’s application, may consider accepting, as an alternative, a statement of the indebtedness, contingent liabilities and capital commitments as at the end of the period reported on by affiliated companies.

assistant: 假如不可能編制聯屬公司的合併資產負債表，本交易所於接獲發行人的申請時，可考慮改爲接納聯屬公司於報告所述期間結束時有關債項、或然負債及資本承擔報告。
user: Please translate the following sentence from English to Chinese: (a) The appointment of the depositary by the issuer with authorisation to act on behalf of the issuer in accordance with the deposit agreement.

assistant: (a) 由發行人委任存管人，並授權其根據預託協議代表發行人行事。
user: Please translate the following sentence from English to Chinese: (2) The information required to be included by virtue of paragraph 38(1) of Appendix 1B must specify the company in which interests or short positions are held, the class to which those securities belong and the number of such securities held, but need not disclose:

assistant: (2) 根據《GEM 上市規則》附錄一 B 部第 38(1) 段作出說明時，須註明持有的權益或淡倉所屬的公司、證券類別及數目。
user: Please translate the following sentence from English to Chinese: (i) the capital value in existing state at the effective date as at which the property was valued;

assistant: (i) 該物業於估值生效日期的現況下資本值；
user: Please translate the following sentence from English to Chinese: (1) a prominent and legible disclaimer at the top of the announcement in the form set out in rule 14.88;

assistant: (1) 按《上市規則》第 14.88 條所述的形式，在公告的上方清楚而明顯地刊載免責聲明；
user: Please translate the following sentence from English to Chinese: For a discloseable transaction, major transaction, very substantial disposal, very substantial acquisition or reverse takeover, the announcement must contain at least the information set out in rules 19.58 and 19.60.

assistant: 須予披露的交易、主要交易、非常重大的出售事項、非常重大的收購事項及反收購行動之公告，至少須載有《GEM 上市規則》第 19.58 及 19.60 條訂明的資料。
user: Please translate the following sentence from English to Chinese: (5) to keep the sponsor informed of any material change to:

assistant: (5) 讓保薦人知悉下列資料的任何重大變動：
user: Please translate the following sentence from English to Chinese: 16. For any other cases, whenever a revised PHIP is submitted to replace an existing PHIP after the latter’s publication on the Exchange’s website, the replacement PHIP must be marked up against the previous proof to show all changes made.

assistant: 16. 於任何其他情況，若聆訊後資料集登載在本交易所網站後有所修訂並呈交以取代現有版本，更新版本必須標示與之前版本的不同之處，顯示所有的修改。
user: Please translate the following sentence from English to Chinese: (c) if in the course of construction, the expected completion date;

assistant: (c) 如該物業尚在興建，說明預計的竣工日期；
user: Please translate the following sentence from English to Chinese: If, exceptionally the profit forecast period ends at a half year-end the Exchange will require an undertaking from the issuer that the interim report for that half year will be audited.

assistant: 假如在特殊情況下，盈利預測期間以半年爲期，本交易所會要求發行人承諾該半年的中期報告將經審計。
user: Please translate the following sentence from English to Chinese: (1) whether the overseas issuer is or is to be listed on a regulated, regularly operating, open stock market recognised for this purpose by the Exchange and conducts its business and makes disclosure according to the accepted standards in Hong Kong;

assistant: (1) 海外發行人是否已於或將於本交易所承認而有監管、正常運作及公開的一個證券市場上市，該海外發行人又是否根據香港所接納的準則經營業務及披露資料；
user: Please translate the following sentence from English to Chinese: (3) such shorter period as may be acceptable to the Exchange provided that the relevant period must have ended 6 months or less before the issue of the circular.

assistant: (3) 本交易所可能接納的較短時間 而相關期間的結算日期與通函刊發日期相隔不得超過 6 個月。
user: Please translate the following sentence from English to Chinese: and (ii) the consideration or amount payable or receivable by the listed issuer’s group.

assistant: 及 (ii) 上市發行人集團應支付或收取的代價或金額。
user: Please translate the following sentence from English to Chinese: If the issuer fails to submit the necessary documentation in accordance with this Chapter, the Exchange reserves the right to require an issuer to amend the timetable, and the deposit may be forfeited as a result.

assistant: 倘若發行人未能根據本章規定提交所需的文件，本交易所保留要求發行人修訂上市時間表之權利，已繳付的按金或會因此而被沒收。
user: Please translate the following sentence from English to Chinese: and (b) short particulars of all transactions relating to any such assets which have taken place within such period or which are to take place, or an appropriate negative statement.

assistant: 及 (b) 有關該等資產在該期間已經或正擬進行的所有交易的簡要資料； 或適當的否定聲明。
user: Please translate the following sentence from English to Chinese: (1) submit to the Exchange copies of drafts, for review before they are issued, of any announcements or advertisements the subject matter of which may involve a change in or relate to or affect arrangements regarding trading in its listed securities (including a suspension of dealings);

assistant: (1) 如公告或廣告內容涉及更改、有關於或影響其上市證券的買賣安排（包括暫停買賣），則須將公告或廣告的初稿提交本交易所審閱，然後方可予以刊發；
user: Please translate the following sentence from English to Chinese: 18.18 In the event of trading results shown by the financial statements for the period under review differing materially from any published forecast made by the listed issuer, an explanation for the difference.

assistant: 18.18 如財務報表所述期間的業績與上市發行人曾發表的預測有重大差異，則上市發行人應解釋差異的原因。
user: Please translate the following sentence from English to Chinese: Given the essential unitary nature of the board, nonexecutive directors have the same duties of care and skill and fiduciary duties as executive directors.

assistant: 由於董事會本質上是個一體組織，非執行董事應有與執行董事相同的受信責任以及以應有謹慎態度和技能行事的責任。