billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (2) “Return Decision” means the Listing Division’s decision to return a new applicant’s listing application and all related documents to its Sponsor (except for the retention of a copy of these documents for the Exchange’s record) on the ground that the information in the listing application form, Application Proof, or any other relevant documents under rules 12.22 and 12.23 is not substantially complete under rule 12.09(1).

assistant: (2) “發回決定”指上市科因爲上市申請表格、申請版本或根據《GEM上市規則》第12.22及12.23 條呈交的所有其他相關文件所載資料不符合《GEM 上市規則》第 12.09(1) 條所述的大致完備規定而將新申請人的上市申請連同有關文件（惟整套文件會保留一套作本交易所記錄之用）發回保薦人的決定。
user: Please translate the following sentence from English to Chinese: 9. The procedure established within the listed issuer must, as a minimum, provide for there to be a written record maintained by the listed issuer that the appropriate notification was given and acknowledged pursuant to rule B.8 of this code, and for the director concerned to have received written confirmation to that effect.

assistant: 9. 公司內部制訂的程序，最低限度須規定上市發行人需保存書面記錄，證明已根據本守則 B.8 項規定發出適當的通知並已獲確認，而有關董事亦已就該事宜收到書面確認。
user: Please translate the following sentence from English to Chinese: (1) [Repealed 1 August 2018]

assistant: (1) [ 已於 2018 年 8 月 1 日刪除 ]
user: Please translate the following sentence from English to Chinese: and (3) every share certiﬁcate issued by the issuer shall contain in a prominent position a statement that its share capital is divided into different classes of shares which shall specify in respect of the shares of each class the nominal value (if any) thereof and the voting rights attached thereto.

assistant: 及 (3) 發行人所發行的每張股份證書必須於顯眼處載明其股本分爲多類股份，並載明各類股份的面值（如有）及所附的投票權。
user: Please translate the following sentence from English to Chinese: (c) If an issuer withdraws its listing or is delisted, then regardless of the date on which the issuer withdraws its listing or is delisted, as the case may be, the annual listing fee will be refundable for the period commencing with the month after the month in which the Issuer withdraws its listing or is delisted. The fee for the period including the month in which the delisting or withdrawal of listing becomes effective remains payable and is non-refundable;

assistant: (c) 如發行人撤回上市或被除牌，則不論發行人在那一日撤回上市或被除牌（視屬何情況而定），其撤回上市或除牌後之月份開始的上市年費將可退還，而包括至撤回上市或除牌生效之月份的上市年費，則發行人仍須繳付而不獲退還。
user: Please translate the following sentence from English to Chinese: 3.10 Subject to the transitional provisions in rule 3.19, (1) every board of directors of a listed issuer must include at least three independent non-executive directors;

assistant: 3.10 除《上市規則》第 3.19 條中的過渡性條文另有規定外， (1) 上市發行人的董事會必須包括至少三名獨立非執行董事；
user: Please translate the following sentence from English to Chinese: Nomination of directors 17.46B An issuer shall publish an announcement or issue a supplementary circular upon receipt of a notice from a shareholder to propose a person for election as a director at the general meeting where such notice is received by the issuer after publication of the notice of meeting.

assistant: 董事的提名 17.46B 如發行人在刊發股東大會通告後，收到一名股東提名某名人士於股東大會上參選董事的通知，發行人須刊登公告或發出補充通函；
user: Please translate the following sentence from English to Chinese: (22) a “listed issuer’s group” means a listed issuer and its subsidiaries, or any of them;

assistant: (22)「上市發行人集團」(listed issuer’s group) 指上市發行人及其附屬公司（或上市發行人或其任何一家附屬公司）；
user: Please translate the following sentence from English to Chinese: The independent financial adviser appointed under rule 17.47(6)(b) may not also be the sponsor or co-sponsor or an underwriter of Newco.

assistant: 根據《上市規則》第 17.47(6)(b) 條所委任的獨立財務顧問，不能同時擔任新公司的保薦人或聯席保薦人或包銷商）。
user: Please translate the following sentence from English to Chinese: (a) must comply with the law of the place where the issuer is incorporated or established;

assistant: (a) 必須遵守發行人註冊或成立地方的法例；
user: Please translate the following sentence from English to Chinese: (3) If the issuer (or its paying agent or registrar) fails to effect any registration within the period of 6 business days specified in rule 31.28(1), the fee for such registration shall be that determined in accordance with rule 31.27(2).

assistant: (3) 發行人（或其付款代理或股票過戶登記處）如在上述 (a) 分段所規定的 6 個營業日的期間未有進行任何登記，則所收取的費用須爲根據《GEM 上市規則》第 31.27(2) 條所決定者。
user: Please translate the following sentence from English to Chinese: (b) any distributor(s);

assistant: (b) 任何分銷商；
user: Please translate the following sentence from English to Chinese: Transactions relating to non-executive directors 20.101 The Exchange may waive all or some of the connected transaction requirements for a connected transaction with a non-executive director of the listed issuer or its subsidiaries if:

assistant: 與非執行董事的交易 20.101 與上市發行人或其附屬公司的非執行董事進行的關連交易，如屬以下情況，本交易所可給予豁免遵守所有或部分規定：
user: Please translate the following sentence from English to Chinese: An issuer will need to announce overseas regulatory information released by its overseas listed subsidiary if the information is discloseable by the issuer under other rules.

assistant: 發行人海外上市附屬公司按海外監管規定所發佈的資料如屬發行人根據《上市規則》其他規條須予披露者，發行人也要予以公佈。
user: Please translate the following sentence from English to Chinese: 9. Where an applicant re-submits its listing application, no Application Proof is required to be submitted for publication on the GEM website if at the time of the submission of the application the following conditions are satisfied:

assistant: 9. 當新申請人再次呈交其上市申請或授權申請時，在下列情況毋須呈交其申請版本以登載在 GEM 網站：
user: Please translate the following sentence from English to Chinese: (8) an employee or director of the Sponsor who is directly engaged in providing the sponsorship services to the new applicant, or his close associate, holds or will hold shares in the new applicant or has or will have a beneficial interest in shares in it;

assistant: (8) 直接參與向新申請人提供保薦服務的保薦人僱員或董事，或該等人士的緊密聯繫人，持有或將會持有新申請人的股份，或擁有或將會擁有其實益股權；
user: Please translate the following sentence from English to Chinese: (1) Where this Chapter provides a time limit for performing any act within a specified number of business days of receipt of the relevant document, the act is to be performed within the specified number of business days after, but not including, the date of receipt of the relevant document.

assistant: (1) 若本章規定任何行動須在接獲有關文件日期起計若干指定營業日數的時限內進行，是指有關行動必須在接獲有關文件日期後（但不包括該日）的指定營業日數內完成。
user: Please translate the following sentence from English to Chinese: (2) to confirm, on an annual basis, that the beneficiaries of weighted voting rights have been members of the listed issuer’s board of directors throughout the year and that no matters under rule 8A.17 have occurred during the relevant financial year;

assistant: (2) 每年一次確認不同投票權受益人全年均是上市發行人的董事會成員以及相關會計年度內並無發生第 8A.17 條所述任何事項；
user: Please translate the following sentence from English to Chinese: (5) the net price to the issuer of each security;

assistant: (5) 發行人從每種證券取得的淨價格；
user: Please translate the following sentence from English to Chinese: and (b) details of non-compliance with rule 5.15.

assistant: 及 (b) 未能遵守《GEM 上市規則》第 5.15 條的詳情。
user: Please translate the following sentence from English to Chinese: (3) Where any of the directors or senior managers are related, having with any other director or senior manager any one of the relationships set out below, that fact should be stated.

assistant: (3) 倘任何董事及高層管理人員與其他董事或高層管理人員有以下任何一種關係者，須予披露該等關係，此等關係爲：
user: Please translate the following sentence from English to Chinese: or (ii) HK$20.00 multiplied by the number of certificates cancelled.

assistant: 或 (ii) 20.00 港元乘以取消證書的數目。
user: Please translate the following sentence from English to Chinese: (3) Emergency Share Registration Arrangements During a Black Rainstorm Warning Note:

assistant: (3) 黑色暴雨警告訊號期間的緊急股票過戶登記安排 注：
user: Please translate the following sentence from English to Chinese: and (3) the issuer has given its shareholders and holders of any other class of listed securities, if applicable, at least 3 months notice of the proposed withdrawal of the listing.

assistant: 及 (3) 發行人已就建議撤回上市一事向其股東及任何其他類別上市證券的持有人（如屬適用）發出至少三個月通知。
user: Please translate the following sentence from English to Chinese: 6A.02B (1) A listing application must not be submitted by or on behalf of a new applicant less than 2 months from the date of the Sponsor’s formal appointment.

assistant: 6A.02B (1) 新申請人或其代表不得於保薦人獲正式委任日期起計未足兩個月時呈交上市申請。
user: Please translate the following sentence from English to Chinese: that where a debt security may be repaid within a ﬁxed period that period must be indicated in the title by the inclusion of the ﬁrst and last years of the period;

assistant: 如債務證券可於一段固定期間償還，則該期間的第一年及最後一年的年份必須在證券名稱內列明；
user: Please translate the following sentence from English to Chinese: Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement.

assistant: 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。
user: Please translate the following sentence from English to Chinese: (f) Where the No. 8 signal or above is hoisted between 3 pm and 4 pm on the second ex-date but not lowered until after 12 noon on the next business day:

assistant: (f) 八號或以上風球在第二個除淨日下午三時至下午四時之間懸掛，但在下一個營業日正午十二時後仍未除下者；
user: Please translate the following sentence from English to Chinese: Furthermore, in order to ensure that all investors are treated fairly and equally, and so that there is no confusion or uncertainty surrounding the offer period, the offer period set out in the listing document should not normally be revised or extended.

assistant: 此外，爲確保所有投資者均得到公平及同等的對待，並避免發售期間內出現混亂或不明朗的情況，上市文件所載的發售期間通常不應更改或延長。
user: Please translate the following sentence from English to Chinese: (d) without limiting the generality of paragraph (c) above, in relation to any third party expert providing an opinion or valuation relevant to the transaction:

assistant: (d) 在不限制上文第 (c) 段的一般性原則下，就任何第三方專家提供有關交易的意見或估值而言：
user: Please translate the following sentence from English to Chinese: (i) amounts due from the IFA group to any of the following (referred to in this rule as “the Other Parties”):

assistant: (i) 獨立財務顧問集團欠下列任何公司╱人士（在本條規則內稱爲「其他參與方」）的款項：
user: Please translate the following sentence from English to Chinese: The Exchange would consider a transfer to have occurred under rule 8A.18 if a beneficiary of weighted voting rights and a non-WVR shareholder(s) enter into any arrangement or understanding to the extent that this resulted in a transfer of weighted voting rights from the beneficiary of those weighted voting rights to the non-WVR shareholder.

assistant: 倘不同投票權受益人與一名或超過一名同股同權股東訂立任何安排或諒解文件，導致有不同投票權從其受益人轉移至同股同權股東，本交易所將視之爲本第 8A.18 條所述的轉讓。
user: Please translate the following sentence from English to Chinese: Rule 19.16(2) will normally apply to a valuation of assets such as properties, vessels and aircraft.

assistant: 《GEM 上市規則》第 19.16(2) 條通常適用於物業、船隻及飛機的估值。
user: Please translate the following sentence from English to Chinese: 19.46 The Exchange will require any shareholder and his close associates to abstain from voting at the relevant general meeting on the relevant resolution(s) if such shareholder has a material interest in the transaction and will not accept written approval for the transaction.

assistant: 19.46 任何股東如在交易中有重大利益，本交易所會要求該股東及其緊密聯繫人在股東大會表決有關議決事項時放棄表決權。 本交易所也不會接受股東以書面方式批准該宗交易。
user: Please translate the following sentence from English to Chinese: 9. The paper for securities must contain a watermark in a form approved by the Federation of Share Registrars.

assistant: 9. 印製證書的紙張應印有經香港證券公司總會批准的形式的水印。
user: Please translate the following sentence from English to Chinese: 5. Copy of application to be filed with the Commission .

assistant: 5. 申請書副本須送交證監會存檔 .
user: Please translate the following sentence from English to Chinese: (Note 2) Miscellaneous

assistant: （附註 2） 其他資料
user: Please translate the following sentence from English to Chinese: and ii) the book-close date shall be automatically postponed to such date;

assistant: 及 (ii) 截止過戶日須自動順延至該日；
user: Please translate the following sentence from English to Chinese: A statement of whether or not the PRC issuer has applied or intends to apply for the status of a sino-foreign investment joint stock limited company (中外合資股份有限公司) and whether or not the issuer is or expects to be subject to the PRC Sino-Foreign Joint Venture Law (中外合資經營企業法).

assistant: 說明中國發行人是否已申請或擬申請中外合資股份有限公司的地位及有關以下事項的聲明，即發行人是否或預期會否受中華人民共和國中外合資經營企業法所規限。
user: Please translate the following sentence from English to Chinese: 6. Minimum amount of capital to be raised by the Issuer (if applicable) (Note 3):

assistant: （附註 2） 6. 發行人籌集的最低金額（如適用（）附註 3）：
user: Please translate the following sentence from English to Chinese: An applicant must include additional information necessary for investors to make an informed decision.

assistant: 申請人須提供投資者作出知情決定所需的其他資料。
user: Please translate the following sentence from English to Chinese: 8.09A The expected issue price of the securities for which listing is sought shall be used as a basis for determining the market value of the other class(es) of securities of the new applicant that are unlisted, or listed on other regulated market(s).

assistant: 8.09A 新申請人的非上市證券或在其他受監管市場上市證券的市值，將以新申請人正申請上市之證券的預計發行價作爲計算基準。
user: Please translate the following sentence from English to Chinese: The summary must contain, as a minimum, a narrative statement indicating overall compliance with and highlighting any deviation from the code provisions.

assistant: 有關摘要必須至少包括一項敘述聲明，說明發行人有否全面遵守守則條文，並指出任何有所偏離的情況。
user: Please translate the following sentence from English to Chinese: (1) above must be valid for no longer than five business days of clearance being received.

assistant: (1) 項獲准買賣證券的有效期，不得超過接獲批准後五個營業日。
user: Please translate the following sentence from English to Chinese: 11.08 Special requirements for listing documents are set out in Chapters 8A, 18, 18A, 19, 19A, 19C and 21 for issuers with, or seeking, a listing of equity securities under those chapters.

assistant: 11.08《上市規則》第八 A、十八、十八 A、十九、十九 A、十九 C 及二十一章載有其股本證券根據該等章節上市又或尋求根據該等章節申請股本證券上市的發行人刊發上市文件的特別規定。
user: Please translate the following sentence from English to Chinese: Independent nonexecutive directors are eligible for re-appointment at the end of the three year term.

assistant: 獨立非執行董事可在三年任期完結時獲重新委任。
user: Please translate the following sentence from English to Chinese: and (C) its controlling shareholder;

assistant: 及 (C) 其控股股東；
user: Please translate the following sentence from English to Chinese: The transaction levy payable shall be paid to the Exchange by the issuer and the Exchange shall pay such amount to the Commission in accordance with that section.

assistant: 發行人須將應繳的交易徵費繳付予本交易所，再由本交易所根據該條的規定將款額付予證監會。
user: Please translate the following sentence from English to Chinese: “Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this document, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss however arising from or in reliance upon the whole or any part of the contents of this document.” At the same time as the Explanatory Statement is sent to shareholders of the issuer, the issuer should submit to the Exchange

assistant: “香港交易及結算所有限公司及香港聯合交易所有限公司對本文件的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本文件全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 ” 向股東寄發「說明函件」時，發行人須一併向本交易所呈交以下文件：
user: Please translate the following sentence from English to Chinese: (iii) If an issuer withdraws its listing or is delisted, then regardless of the date on which the issuer withdraws its listing or is delisted, as the case may be, the annual listing fee paid will not be refundable.

assistant: (iii) 如發行人撤回上市或被除牌，則不論發行人在那一日撤回上市或被除牌（視乎屬何情況而定），其已支付的上市年費概不退還。
user: Please translate the following sentence from English to Chinese: Where a listed issuer cancels options and issues new ones to the same option holder, the issue of such new options may only be made under a scheme with available unissued options (excluding the cancelled options) within the limit approved by shareholders as mentioned in note (1) to rule 17.03(3).

assistant: 假如上市發行人註銷期權，然後向同一期權持有人發行新期權，只可根據第 17.03(3) 條附註 (1) 所述經股東批准的限額中尚有未發行期權（不包括已註銷）的計劃發行新期權。
user: Please translate the following sentence from English to Chinese: 7. Where a new applicant is concerned that the publication of any Application Proof and PHIP on the GEM website may violate securities laws in other overseas jurisdictions in which an offer of securities is intended to be marketed, it should include sufficient warning statements in the Application Proof and PHIP to make clear that these documents are intended for access by Hong Kong residents only or that the readers need to confirm prior to reading these documents that there are no laws or regulations prohibiting the readers from gaining access (for viewing and downloading) to the Application Proof and/or PHIP.

assistant: 7. 若新申請人擔心在GEM網站登載申請版本及聆訊後資料集或會牴觸其擬推銷證券發售所在的其他海外司法權區的證券法，新申請人應在申請版本及聆訊後資料集載有充足的警告聲明，清楚表明該等文件僅供香港居民閱覽，或讀者須事先確認其並無受任何法例或規則禁止閱取（瀏覽及下載）申請版本及╱或聆訊後資料集，方可閱取。 登載申請版本的規定時限
user: Please translate the following sentence from English to Chinese: (k) full particulars of any unsatisfied judgments or court orders of continuing effect against him;

assistant: (k) 任何未獲履行、但持續對其構成影響的任何未獲履行判決或法庭命令的詳情；
user: Please translate the following sentence from English to Chinese: 23.06A As soon as possible upon the granting by the listed issuer of an option under the scheme, the listed issuer must publish an announcement in accordance with the requirements of Chapter 16 setting out the following details:

assistant: 23.06A 上市發行人根據計劃授出期權後，必須儘快根據《GEM上市規則》第16章刊發公告，列載以下詳情：
user: Please translate the following sentence from English to Chinese: 2 Provided two-way proxy forms are made available, the printing and postal arrangements are matters entirely at the discretion of the issuer.

assistant: 2 假若有提供兩種方式的委任代表表格，發行人則有全權決定印刷及郵寄的安排。
user: Please translate the following sentence from English to Chinese: (1) A new applicant is required, in its initial listing document, to prepare a detailed statement of business objectives (see rule 11.15).

assistant: (1) 新申請人須於其首次上市文件中詳細說明其業務目標（見《GEM 上市規則》第 11.15 條）。
user: Please translate the following sentence from English to Chinese: ii) Supranationals;

assistant: (ii) 超國家機構；
user: Please translate the following sentence from English to Chinese: (ii) the address of the website;

assistant: (ii) 網址；
user: Please translate the following sentence from English to Chinese: (1) it is acquired from the Hong Kong Government at a public auction or by sealed tender;

assistant: (1) 物業權益透過公開拍賣或以密封投標的方式購自香港政府；
user: Please translate the following sentence from English to Chinese: (a) “connected clients” of the lead broker or of any distributors as defined in Note 2 of rule 10.12(4);

assistant: (a) 牽頭經紀商或任何分銷商的「關連客戶」（其定義見《GEM 上市規則》第 10.12 條第 4 段附註 2）；
user: Please translate the following sentence from English to Chinese: Sale shares (if applicable) (A)

assistant: 待售股份 （如適用） (A)
user: Please translate the following sentence from English to Chinese: and (3) the specific performance obligation imposed on any controlling shareholder.

assistant: 及 (3) 向任何控股股東施加的特定履約責任。
user: Please translate the following sentence from English to Chinese: (f) includes entering into any arrangement or agreement involving the formation of a joint venture entity in any form, such as a partnership or a company, or any other form of joint arrangement, other than a joint venture where:

assistant: (f) 包括訂立涉及成立合營企業實體（不論是以合夥、公司或任何形式成立）的任何安排或協議，但不包括有下列安排的合營公司：
user: Please translate the following sentence from English to Chinese: a bank licensed under the Banking Ordinance or a bank incorporated or otherwise established outside Hong Kong which is, in the opinion of the Commissioner of Banking, adequately supervised by an appropriate recognised banking supervisory authority in the place where it is incorporated or otherwise established

assistant: 指根據《銀行業條例》領有牌照的銀行，或在香港以外地區註冊或成立的銀行，而銀行監理專員認爲該銀行在其註冊或成立的地方，已受到當地認可的銀行監管機關充分監管
user: Please translate the following sentence from English to Chinese: This announcement appears for information purposes only and does not constitute an invitation or offer to acquire, purchase or subscribe for shares.

assistant: 本公告僅供參考，因此並不構成收購、購買或認購證券之邀請或建議。
user: Please translate the following sentence from English to Chinese: and (ii) all guarantees given on behalf of the IFA group by: (A) the issuer;

assistant: 以及 (ii) 下列公司╱人士爲獨立財務顧問集團提供的所有擔保： (A) 發行人；
user: Please translate the following sentence from English to Chinese: 2 In the event that the Exchange, for whatever reason, is unable to contact or liaise with the Sponsor concerning any particular matter relevant to the issuer, the authorised representatives will be expected to assume full responsibility for contacting or responding to the Exchange concerning that matter.

assistant: 2 假使本交易所因任何理由未能就與發行人有關的任何特定事項與保薦人接觸或聯絡，授權代表須承擔就有關事項聯絡或回應本交易所的全部責任。
user: Please translate the following sentence from English to Chinese: The third member shall be a member of the board of HKEC, except the Chief Executive of HKEC.

assistant: 第三名委員必須爲交易及結算所董事會董事，但不得爲交易及結算所行政總裁。
user: Please translate the following sentence from English to Chinese: RECOMMENDED DISCLOSURES The disclosures set out in the following paragraphs on corporate governance matters are provided for issuers’ reference. They are not intended to be exhaustive or mandatory.

assistant: 建議披露的資料 本段所載列有關企業管治的披露資料，只供發行人參考，但其內容並非鉅細無遺亦毋須作強制遵守。
user: Please translate the following sentence from English to Chinese: Accordingly, in the event of a typhoon, the following arrangements will apply:

assistant: 因此，如有颱風，下列安排將會適用：
user: Please translate the following sentence from English to Chinese: (2) the additional depreciation (if any) that would be charged against the statement of profit or loss and other comprehensive income had those assets been stated at such valuation (or subsequent valuation).

assistant: (2) 假如該等資產以有關估值數額（或其後的估值數額）列賬，損益及其他綜合收益表中將須披露額外扣除的折舊額（如有）。
user: Please translate the following sentence from English to Chinese: An issuer, whose equity securities are not listed, may not distribute a summary financial report in place of its annual report.

assistant: 發行人如其股本證券並非上市證券，則不得派送財務摘要報告以代替年度報告。
user: Please translate the following sentence from English to Chinese: (b) allowing entitlements to lapse under a rights issue or other offer made by the issuer to holders of its securities (including an offer of shares in lieu of a cash dividend);

assistant: (a) 在供股、紅股發行、資本化發行或發行人向其證券持有人提供的要約（包括以股份取代現金派息的要約）中認購或接受有關的權利；
user: Please translate the following sentence from English to Chinese: 32.3 If the above information required in this paragraph has been disclosed in a business review in the directors’ report as set out in paragraph 28, no additional disclosure is required.

assistant: 32.3 如本段所規定的上述資料已於第 28 段所須的董事報告的業務審視中披露，則毋須額外披露。
user: Please translate the following sentence from English to Chinese: Applications will be considered in respect of both existing and newly formed Collective Investment Schemes.

assistant: 現有及新近成立的集體投資計劃的上巿申請均予考慮。
user: Please translate the following sentence from English to Chinese: (d) comments on any material surplus or deficiency (including quantification of the deficiency) indicated by (c) above.

assistant: (d) 就上述 (c) 項所示的任何重大盈餘或不足作出評論（包括不足的數額）。
user: Please translate the following sentence from English to Chinese: 2 report on material uncertainties, if any, relating to events or conditions that may cast significant doubt upon the issuer’s ability to continue as a going concern (C.1. 3 of the Code);

assistant: 2 若有重大不明朗事件或情況可能會嚴重影響發行人持續經營的能力，須彙報此等不明朗因素（《守則》第 C.1.3 條）；