billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Based on the register of members of the Company, the Company did not have any Non-Qualifying Shareholders as at the Latest Practicable Date.

assistant: 根據本公司之股東名冊，本公司於最後可行日期並無任何不合資格股東。
user: Please translate the following sentence from English to Chinese: CAAPs are derivative instruments linking to A-Shares and are intended to provide economic performance equivalent to holding the underlying A-Shares.

assistant: CAAP 爲與 A 股掛鉤的衍生工具，擬提供相當於持有相關 A 股的經濟效益。
user: Please translate the following sentence from English to Chinese: The borrowings under trust financing arrangements are secured by certain properties under development for sale (Note 9) and shares of subsidiaries of Jiangsu Future Land Group or guaranteed by Mr. Wang (Note 23).

assistant: 信託融資安排項下的借款由若干在建銷售物業（附註9）和江蘇新城集團子公司股份抵押或由王先生（附註 23）擔保。
user: Please translate the following sentence from English to Chinese: Our clients will have the right to terminate our services forthwith in the event that we commit a material breach of terms of the mandates.

assistant: 倘我們嚴重違反委聘函條款，我們的客戶將有權提前終止我們的服務。
user: Please translate the following sentence from English to Chinese: Trade payables comprised mainly the subcontracting charge payable to the Group’s subcontractors and the amount due to suppliers of materials and consumables.

assistant: 貿易應付款項主要包括應付予本集團分包商之分包開支及應付供應商之物料及消耗品之金額。
user: Please translate the following sentence from English to Chinese: When the lease payments cannot be allocated reliably between the land and buildings elements, the entire lease payments are included in the cost of the land and buildings as a finance lease in property, plant and equipment.

assistant: 倘租金無法於土地與樓宇之間可靠分配，則全數租金會計入土地及樓宇成本，列作物業、廠房及設備的融資租賃。
user: Please translate the following sentence from English to Chinese: Developed and implemented company’s first formalized annual mining plan and production schedule and a weekly/monthly performance reporting package, including benchmarking metrics tracked against plan and prior years, allowing management to stay on target with strategic objectives.

assistant: 制定及實施公司首個正式年度採礦計劃及生產日程表及每週╱月度表現報告方案（包括將所記錄的數據與計劃及過往年度比較，令管理層得以堅持策略目標）。
user: Please translate the following sentence from English to Chinese: it has business and financial electronic hardware and software suitable for its business operations;

assistant: 擁有適合進行其業務的業務及財務等電腦硬件及軟件；
user: Please translate the following sentence from English to Chinese: We disposed of our interest in Beijing Purenhong in the first half of 2009.

assistant: 我們於二零零九年上半年出售我們於北京普仁鴻的權益。
user: Please translate the following sentence from English to Chinese: Pursuant to certain financial covenants contained in our bank borrowings, dividend with payout ratio of more than 50% of the specific subsidiaries shall be subject to prior consent from the relevant bank.

assistant: 根據銀行借貸所涉及的若干財務契據，附有指定附屬公司超過50%付款率的股息須取得相關銀行的事先同意。
user: Please translate the following sentence from English to Chinese: (i) as to approximately HK$35 million for funding the acquisition of a commercial property as the office of the Company;

assistant: (i) 約35,000,000港元用於撥資收購一項商用物業作爲本公司之辦公室；
user: Please translate the following sentence from English to Chinese: Interest income from employee’s loan amounted to approximately HK$20,000, HK$18,000, HK$16,000 and HK$12,000 for the years ended 31 December 2010, 2011 and 2012 and for the ten months ended 31 October 2013 respectively.

assistant: 截至二零一零年、二零一一年及二零一二年十二月三十一日止年度及截至二零一三年十月三十一日止十個月，僱員貸款之利息收入分別約爲 20,000 港元、18,000 港元、16,000 港元及 12,000 港元。
user: Please translate the following sentence from English to Chinese: strategizing scrap metal collection system – further utilizing, regulating and consolidating existing scrap metal collection channels and increasing the size, rather than the number, of key collection zones and trading markets.

assistant: 實現金屬廢料收集系統策略化－進一步利用、規範和整固現有金屬廢料收集渠道，以及加大主要收集區和貿易市場的規模而非增加其數量。
user: Please translate the following sentence from English to Chinese: The results of subsidiaries are combined from the date of acquisition, being the date on which the Group obtains control, and continue to be combined until the date that such control ceases.

assistant: 附屬公司的業績由收購日期，即　貴集團獲得控制權之日，起予以合併，直至該控制權停止當日止。
user: Please translate the following sentence from English to Chinese: The applicable criteria on the basis of which the Directors have compiled the pro forma financial information are set out in Part B of Appendix II to the Prospectus.

assistant: 董事編制該備考財務資料所採用之適用準則載於發售章程附錄二 B部分。
user: Please translate the following sentence from English to Chinese: The investor should submit:

assistant: 投資者應提交：
user: Please translate the following sentence from English to Chinese: Over 99.5% and approximately 69.5% of our gross profit is contributed by our wholesale processed raw food for the years ended 31 December 2015 and 2016.

assistant: 截至二零一五年及二零一六年十二月三十一日止年度，逾 99.5% 及約 69.5% 的毛利乃來自批發加工生食品。
user: Please translate the following sentence from English to Chinese: He practices commercial, company, banking and finance law and specialises in the field undertakings for collective investment, pension funds and other investment vehicles.

assistant: Elvinger 先生從事商業、公司、銀行及金融法律事務，並專責集體投資計劃，退休基金及其他投資工具。
user: Please translate the following sentence from English to Chinese: This section contains information and statistics on the industry in which we operate.

assistant: 本節載有我們所從事行業的資料及統計數據。
user: Please translate the following sentence from English to Chinese: Table 8-15 shows the CLM history and forecast of the production plan for the period 2009 to 2014.

assistant: 表8-15顯示中色盧安夏2009年至2014年的過往及預測生產計劃。
user: Please translate the following sentence from English to Chinese: For details of the arrangements, please refer to the section headed “Business – Distribution and licence” in this prospectus.

assistant: 有關該等安排的詳情，請參閱本招股章程「業務－分銷及許可」一節。
user: Please translate the following sentence from English to Chinese: Unaudited Pro Forma Financial Information .

assistant: 未經審覈備考財務資料 .
user: Please translate the following sentence from English to Chinese: United States dollars .

assistant: 美元 .
user: Please translate the following sentence from English to Chinese: Š 60% equity interest in Shanhaiguan Terminal;

assistant: 山海關碼頭60%股權；
user: Please translate the following sentence from English to Chinese: Finance costs Finance costs increased by approximately RMB0.8 million or approximately 30.2% from approximately RMB2.6 million for the year ended 31 December 2016 to approximately RMB3.4 million for the year ended 31 December 2017.

assistant: 財務費用 財務費用增加約人民幣0.8百萬元或約30.2%，從截至二零一六年十二月三十一日止年度的約人民幣2.6百萬元增加到截至二零一七年十二月三十一日止年度的約人民幣3.4百萬元。
user: Please translate the following sentence from English to Chinese: The technology development of their products is not expected to have as significant impact on the Group as the GPU providers due to the existence of alternative providers.

assistant: 由於存有其他供應商，故上述供應商產品之技術開發預期不會對本集團構成重大影響。
user: Please translate the following sentence from English to Chinese: The discontinuation or revocation of the preferential tax treatments and government incentives available to us or changes in PRC tax laws and regulations applicable to the mining industry could materially and adversely affect our financial condition and results of operations.

assistant: 如果我們享受的稅收優惠待遇及政府獎勵被中止或撤銷，或者礦業行業所適用的中國稅務法律法規發生變化，可能會對我們的財務狀況及經營業績造成重大不利影響。
user: Please translate the following sentence from English to Chinese: In 2008, the Group increased its shareholdings in the entity to 100% as disclosed in Notes 21 and 33.

assistant: 於二零零八年，　貴集團將其於該實體的股權增加至100%（披露於附註21及33) 。
user: Please translate the following sentence from English to Chinese: Cash flow beyond that five-year period have been extrapolated using a steady 3% growth rate.

assistant: 五年期以外的現金流量按3%穩定增長率推斷。
user: Please translate the following sentence from English to Chinese: and (viii) a substantial reduction in market prices would have a material effect on financial performance.

assistant: 及(viii)市場價格大幅下跌會對財務表現構成重大影響。
user: Please translate the following sentence from English to Chinese: The SOGO and Jiuguang department stores of the Remaining Parentco Group are established as retail premises with the intention of not only offering unique shopping experience but also transforming shopping into a lifestyle.

assistant: 保留母公司集團的 SOGO 及久光百貨店爲零售店，不僅擬提供獨特購物體驗，亦計劃將購物轉變成一種生活方式。
user: Please translate the following sentence from English to Chinese: Prepayments for purchase of raw materials .

assistant: 購買原材料的預付款 .
user: Please translate the following sentence from English to Chinese: The Management Company, the relevant Investment Manager and/or the Sub-Portfolio Manager (as applicable) will vigorously manage any such conflicts in the best interest of investors.

assistant: 管理公司、有關投資經理及/或分投資組合經理(以適用者爲準)將在符合投資者最大利益的情況下積極管理任何利益衝突。
user: Please translate the following sentence from English to Chinese: The Group has operational manuals for all the major functions and provides continuous professional training and performance assessments to ensure the thorough implementation of its standardised operation procedures.

assistant: 本集團就所有主要職能制訂操作手冊，並提供持續專業培訓及績效評估，確保標準化運作程序得到貫徹執行。
user: Please translate the following sentence from English to Chinese: Please refer to “Collateral Arrangements Adopted to Mitigate Counterparty Risk Exposure” in the “Investment Objectives and Policies” section in the main part of the Prospectus for more details on these mitigation techniques.

assistant: 有關這些減輕風險技巧的詳情，請參閱發行章程正文「投資目標及政策」之下「爲減輕對手方風險採用的抵押品安排」一節。
user: Please translate the following sentence from English to Chinese: 7. Interim dividend The Directors do not recommend the payment of an interim dividend for the three months ended 30 June 2008 (2007: Nil).

assistant: 7. 中期股息 董事不建議就截至二零零八年六月三十日止三個月派發中期股息（二零零七年：無）。
user: Please translate the following sentence from English to Chinese: The compliance placement involved our Company issuing and allotting 110,000,000 Shares at S$0.20 per Share to Independent Third Parties and Ms. Li and various Shareholders selling 90,000,000 existing Shares.

assistant: 合規配售包括由本公司按每股股份0.20新加坡元向獨立第三方發行及配發110,000,000股股份，並由李女士及各股東出售 90,000,000股現有股份。
user: Please translate the following sentence from English to Chinese: Terms of the investment by WP X were based on arm’s length negotiations between the parties with reference to the profitability and business prospects of Walkman Biomaterial.

assistant: WP X 的投資條款乃經各方於參考威曼生物材料的盈利能力及業務前景後公平磋商釐定。
user: Please translate the following sentence from English to Chinese: 1 CONSOLIDATED INCOME STATEMENTS

assistant: 1 綜合收益表
user: Please translate the following sentence from English to Chinese: As of Latest Practicable Date, we had a total of 1,059 employees, 937 are employed on full time basis, 122 are employed on part time basis.

assistant: 截至最後實際可行日期，本集團共有1,059名僱員，其中937名爲全職僱員，122名爲兼職僱員。
user: Please translate the following sentence from English to Chinese: 38. COMMITMENTS AND CONTINGENT LIABILITIES (continued)

assistant: 38. 承諾和或有負債（續）
user: Please translate the following sentence from English to Chinese: In such case, Shareholders will be informed in accordance with the procedure set out in section I.c of the section “General Information on the Company and the Shares” in the main part of the Prospectus.

assistant: 在這種情況下，將按照發行章程內文「有關本公司及股份的一般資料」一節第 I.c 項規定的程序通知股東。
user: Please translate the following sentence from English to Chinese: PUBLICATION OF RESULTS We expect to announce the Offer Price, the indication of the level of interest in the International Offering, the basis of allotment of the Hong Kong Offer Shares and the indication of the level of applications under the Hong Kong Public Offering on Tuesday, December 4, 2012 in the South China Morning Post (in English) and the Hong Kong Economic Times (in Chinese).

assistant: 公佈結果 我們預期於 2012 年 12 月 4 日（星期二）在南華早報（英文）及香港經濟日報（中文）公佈發售價、國際發售的踊躍程度、香港發售股份的配發基準及香港公開發售的申請踊躍程度。
user: Please translate the following sentence from English to Chinese: A copy of this Application Form, together with a copy of each of the WHITE and YELLOW Application Forms, the Prospectus and the other documents specified in the paragraph headed “Documents Delivered To The Registrar of Companies in Hong Kong” and “Documents Available for Inspection” in Appendix VII to the Prospectus, have been registered by the Registrar of Companies in Hong Kong as required by Section 342C of the Companies Ordinance (Chapter 32 of the Laws of Hong Kong).

assistant: 本申請表格連同白色及黃色申請表格各一份、招股章程及招股章程附錄七「送呈香港公司註冊處處長的文件」及「備查文件」兩節所述的其他文件，已遵照香港法例第32章公司條例第342C 條的規定，送呈香港公司註冊處處長登記。
user: Please translate the following sentence from English to Chinese: This Web Proof Information Pack must be read in conjunction with the section headed ‘‘Warning’’ on the cover of this Web Proof Information Pack. BUSINESS We commissioned Frost & Sullivan, an independent market research firm, as an industry consultant to prepare an industry research report, the Frost & Sullivan Report.

assistant: 本網上預覽資料集必須與其封面「警告」一節一併細閱。 業務 本集團已委聘獨立市場研究公司弗若斯特沙利文作爲行業顧問，編制一份稱爲弗若斯特沙利文報告的行業研究報告。
user: Please translate the following sentence from English to Chinese: Although the Capital Adequacy Measures did not change the 8% capital adequacy ratio or the 4% core capital adequacy ratio, they amended the manner in which risks are weighed for certain assets, modified the components of capital for purposes of calculating capital reserves and added a capital reduction mechanism to account for market risk in the calculation of capital adequacy ratios.

assistant: 儘管資本充足辦法並無修改8%資本充足率或4%核心資本充足率的規定，但修訂了多種資產的風險權重，調整了計算資本儲備的資本構成，並在計算資本充足率時增加資本扣除項以計入市場風險。
user: Please translate the following sentence from English to Chinese: Through these online platforms, we sell mainly over-the-counter drugs as well as healthcare products.

assistant: 通過該等網絡平臺，我們主要出售非處方藥及保健產品。
user: Please translate the following sentence from English to Chinese: The Trustee shall inform the Custodian of the application for Units.

assistant: 受託人須將基金單位的申請知會託管人。
user: Please translate the following sentence from English to Chinese: During the Track Record Period, relaxation products accounted for approximately 82.2%, 89.2%, 77.8% and 64.3% of the total revenue of our Group, respectively.

assistant: 於往績記錄期內，消閒產品分別佔本集團總收入約82.2%、89.2%、77.8%及64.3%。
user: Please translate the following sentence from English to Chinese: (i) to the extent of a successful application under the Rights Issue, to apply such payment on behalf of J.P. Morgan Cazenove solely to subscribe for redeemable preference shares in Standard Chartered Jersey and (ii) to the extent of an unsuccessful application under the Rights Issue, to return the relevant payment without interest to the applicant.

assistant: (i) 倘爲供股下的成功申請，純粹爲收購 Standard Chartered Jersey 的可贖回優先股而代表J.P. Morgan Cazenove動用該等付款；
user: Please translate the following sentence from English to Chinese: Capital expenditure* Depreciation and amortisation\n

assistant: 資本開支* 折舊與攤銷\n
user: Please translate the following sentence from English to Chinese: DIRECTORS AND SENIOR MANAGEMENT Mr. Wang Xianhong (王先紅 ), aged 44, is the vice president of our Group. He is responsible for the general operation and management of OVU Architectural Design Institute and the general development of our Group.

assistant: 董事及高級管理層 王先紅先生，44歲，本集團副總裁，負責光谷聯合建築設計院的整體營運及管理以及本集團的整體發展工作。
user: Please translate the following sentence from English to Chinese: - The Stock is not considered as inappropriate for inclusion in the Parent Reference Index by the Index Advisory Committee.

assistant: - 股票的價格並無顯示強烈的價格操控證明，例如股價大幅波動；
user: Please translate the following sentence from English to Chinese: HK$10.6 million

assistant: 港幣10,600,000元
user: Please translate the following sentence from English to Chinese: INDUSTRY OVERVIEW FORECASTING BASES AND ASSUMPTIONS The Euromonitor Report is prepared with the following assumptions:

assistant: 行業概覽 預測基準及假設 Euromonitor 報告乃基於以下假設而編制：
user: Please translate the following sentence from English to Chinese: He joined the Group since 24 November 2010.

assistant: 彼於二零一零年十一月二十四日加入本集團。
user: Please translate the following sentence from English to Chinese: We will keep monitoring our financial position subsequent to the operation of our second phase of our Hubei Production Facilities.

assistant: 我們將繼續監察湖北生產設施第二期投入營運後的財務狀況。
user: Please translate the following sentence from English to Chinese: Mr. Wang Feng(3) .

assistant: 董事╱最高行政人員姓名 王峯先生(3) .
user: Please translate the following sentence from English to Chinese: We do not require collateral or other security against our advance to suppliers.

assistant: 我們並無就向供應商作出的預付款而要求提供擔保或其他抵押。
user: Please translate the following sentence from English to Chinese: Underlying Index:

assistant: 基礎指數：
user: Please translate the following sentence from English to Chinese: Amount recognised as revenue by the Group may not be the same as the value of works to be certified by the Group’s customers The Group uses the ‘‘percentage-of-completion method’’ to determine the appropriate amount of revenue to be recognised in a given period.

assistant: 本集團確認爲收益的金額與本集團客戶認證的工程價值可能不同 本集團使用「竣工百分比法」以釐定在特定時期內的合適收益金額。
user: Please translate the following sentence from English to Chinese: The non-compliance with these standards may constitute an administrative offense, punishable with monetary fines and additional sanctions. Decree-Law no. 24/95/M, dated June 9, 1995, which approved the Regulation on Fire Safety, sets out, in detail, fire safety and fire prevention regulations, aiming to prevent the risk of fires and their spreading and propagation to neighbour buildings.

assistant: 違反該等標準或會構成行政違法行爲，可遭受罰款及其他制裁。 日期爲一九九五年六月九日的法令第 24/95/M 號通過防火安全規章，詳細載列防火安全及防火規例，旨在防止發生火警及擴散並波及鄰近樓宇的風險。
user: Please translate the following sentence from English to Chinese: Our research and development team is built upon these companies’ original research and development personnel, a majority of whom have remained with us since our acquisition.

assistant: 我們的研發團隊乃以該等公司的原有研發人員爲基礎，自我們的收購以來，我們已挽留大部分該等人員。
user: Please translate the following sentence from English to Chinese: (ii) the Fund’s holding of ordinary shares of a single class (other than Government and other public securities) may not exceed 10% of the nominal amount of the ordinary shares of the same class in issue;

assistant: (ii) 本基金持有的單一類別普通股（政府及其他公共證券除外），不得超過同一類別已發行普通股面值的10%；
user: Please translate the following sentence from English to Chinese: Our gross profit margin increased from approximately 22.6% for the year ended 31 March 2012 to approximately 30.1% for the year ended 31 March 2013 primarily attributable to (i) the increase in our general subcontract fee level of around 14% caused by the growth of demand for foundation works in the Hong Kong construction industry which partially offset the increment of our cost of sales;

assistant: 我們的毛利率由截至二零一二年三月三十一日止年度約 22.6% 增加至截至二零一三年三月三十一日止年度約 30.1%，主要由於 (i) 對香港地基工程需求的增長導致我們的普遍分包費水平增加約 14%，其部份由我們的銷售成本增幅所抵銷；
user: Please translate the following sentence from English to Chinese: Most of the products of the Group, including the premium priced handbag products of over HK$50,000 and the unused products, were sourced from the public consumers.

assistant: 本集團大部分產品﹙包括50,000港元以上高價手袋產品及尚未使用產品﹚乃向公衆消費者採購。
user: Please translate the following sentence from English to Chinese: If the Company wishes to acquire the participating interest, the consideration, to be paid in cash upon completion, will be based on the entitlement to oil from each participating interest, as determined by reserve reports issued by an independent international oil reserve valuation company, priced at US$12 per barrel.

assistant: 倘貴公司擬收購參與權益，對價將於完成後以現金支付，並根據各項參與權益應占石油的權利（按獨立國際石油儲量評估公司發出的儲量報告釐定，價格爲每桶12美元）計算。
user: Please translate the following sentence from English to Chinese: Tangshan Bureau of Statistics The GFA of completed residential properties in Tangshan was approximately 3.7 million sq.m. in 2010, representing an increase of approximately 32.1% over 2009.

assistant: 唐山市統計局 於二零一零年，唐山竣工住宅物業的建築面積約3,700,000平方米，較二零零九年增加約32.1%。
user: Please translate the following sentence from English to Chinese: Non-compliant claims settlement involving RMB146 million, among which RMB86 million involved settlement of false claims, RMB3.56 million involved claims settlement from expanded insurance liability coverage and RMB56.12 million involved fraudulent claim expenses.

assistant: 違規理賠，涉及人民幣1.46億元，其中虛假理賠人民幣8,600萬元，擴大保險責任範圍理賠人民幣356萬元，虛報理賠費用人民幣5,612萬元。
user: Please translate the following sentence from English to Chinese: The capital of a foreign-invested enterprises and capital in Renminbi obtained by the foreign-invested enterprises from foreign exchange settlement shall not be used for the following purposes:

assistant: 外商投資企業資本金及其結匯所得人民幣資金不得用於以下用途：
user: Please translate the following sentence from English to Chinese: If we are unable to maintain our business relationships with any of our major customers or, if any of them encounter difficulties in their operations and reduce or cease their business relationships with us, our business, financial condition, results of operations and prospects could be materially and adversely affected.

assistant: 倘我們無法與我們任何主要客戶保持業務關係，或任何主要客戶遭遇營運困難並減少或終止與我們的業務關係，我們的業務、財務狀況、經營業績及前景可能會受到重大不利影響。
user: Please translate the following sentence from English to Chinese: INDUSTRY OVERVIEW Industry Entry Barriers and Key Success Factors Listed below are the key entry barriers and key success factors for PRC bentonite fine chemicals industry in 2013.

assistant: 行業概覽 入行障礙及主要成功因素下文載列於二零一三年中國膨潤土精細化學品行業的主要入行障礙及主要成功因素。
user: Please translate the following sentence from English to Chinese: The following are the respective qualifications of the experts who have given opinion or advice which are included in this prospectus:

assistant: 以下爲於本招股章程內提供意見或建議的各專家的資格：
user: Please translate the following sentence from English to Chinese: Passed one of the recognised local regulatory framework papers

assistant: 通過其中一項有關本地監管架構的認可考試
user: Please translate the following sentence from English to Chinese: (f) the written consent referred to in the paragraph headed ‘‘Experts and Consents’’ in this appendix;

assistant: (f) 本附錄「專家及同意書」一段所述同意書；
user: Please translate the following sentence from English to Chinese: a) MMC’s reliance on any information provided by the Company;

assistant: a) MMC對公司所提供資訊的信任；
user: Please translate the following sentence from English to Chinese: In addition, with the commencement of operations of our first EAF in 2009 and our second EAF in 2011, we were able to produce steel billets in-house, thus reducing our reliance on third parties for steel billet supply and improving the unit cost of our production.

assistant: 此外，我們的第一座電弧爐及第二座電弧爐分別於二零零九年及二零一一年投產，令我們可內部生產鋼坯，因此可減低對第三方鋼坯供應的依賴及改善單位生產成本。
user: Please translate the following sentence from English to Chinese: As our production does not involve significant discharge of pollutants and also based on our historical cost, during the Track Record Period, our Group did not incur any cost of compliance with the applicable environmental protection laws and regulations.

assistant: 由於我們的生產並無涉及排放大量污染物，且根據我們的歷史成本，於往績記錄期內，本集團並無產生遵守適用環保法律法規的成本。
user: Please translate the following sentence from English to Chinese: Mr. Ke was accredited as “2011-2012 Top Ten Professional Managers of Apparel Industry in Guangdong Province”* (2011-2012年度廣東省服裝行業十佳職業經理人) in August 2012.

assistant: 柯先生於2012年8月獲評爲「2011-2012年度廣東省服裝行業十佳職業經理人」。
user: Please translate the following sentence from English to Chinese: Gains arising from the sale of shares or other securities listed on a recognised Indian stock exchange or units of a mutual fund registered with SEBI which are held for a period of 12 months or less are regarded as short-term capital gains.

assistant: 出售於印度認可證券交易所上市之股份或其他證券或向 SEBI 註冊之互惠基金之基金單位（持有不超過十二個月）所產生之收益被視爲短期資本增益。
user: Please translate the following sentence from English to Chinese: The benchmark rate of the guarantee fees may be 50% of the banks’ loan interest rate for the same period, and the actual rates in individual transactions may be 30%-50% upper or lower than the benchmark rate depending upon the level of risks of the speciﬁc projects.

assistant: 擔保費之基準費率會爲同一時期銀行貸款利率之 50%，而個別交易之實際費率可高於或低於基準費率 30%-50%（視乎特定項目之風險水平而定）。