billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: All of the Group’s property interests held to earn rentals are measured using the fair value model and are classified and accounted for as investment properties.

assistant: 貴集團所有持作賺取租金的物業權益乃使用公平值模式計量，並分類及入賬列作投資物業。
user: Please translate the following sentence from English to Chinese: If the certificate is not renewed, such preferential tax treatment may no longer be available, and the loss of such treatment may affect the profit attributable to the Shareholders.

assistant: 倘證書未獲續新，屆時可能不再享有上述優惠稅收待遇。 喪失上述優惠稅收待遇可能會影響股東應占溢利。
user: Please translate the following sentence from English to Chinese: However each CAAP synthetically replicates the economic benefit of the relevant A Share or the Underlying Index insofar as possible. Because a CAAP is a payment obligation of the CAAP Issuer, rather than a direct investment in A Shares, the CSI Financials ETF may suffer losses potentially equal to the full value of the CAAP (net of the value of the collateral provided by the corresponding Collateral Provider) if the CAAP Issuer fails to perform its obligations under the CAAPs.

assistant: 然而，各 CAAP 儘可能複製相關 A 股或基礎指數之經濟效益。 由於 CAAP 爲 CAAP 發行人之支付責任，而非於 A 股之直接投資，倘 CAAP 發行人未能履行其於 CAAP 項下之責任，則滬深金融 ETF 或會蒙受相等於 CAAP 全部價值（扣除由有關抵押品提供者所提供的抵押品的價值）之潛在虧損。
user: Please translate the following sentence from English to Chinese: The management is of the view that the above transactions were in the ordinary and usual courses of business.

assistant: 管理層認爲，上述交易乃在日常及一般業務過程中訂立。
user: Please translate the following sentence from English to Chinese: BUSINESS China’s dairy industry.

assistant: 業　務 國乳品行業食品安全問題的主要根源。
user: Please translate the following sentence from English to Chinese: The information below is based on the law and practice in force in Hong Kong at the date of this Prospectus.

assistant: 以下資料乃根據於本章程刊發日期於香港生效之法例及慣例而作出。
user: Please translate the following sentence from English to Chinese: Pending Application Liaoning Huishan Dairy

assistant: 承轉人遼寧輝山乳業
user: Please translate the following sentence from English to Chinese: - The market value of DB Collateral comprising Supranational Bonds in respect of a single issuer shall not exceed 15 percent of the Net Asset Value of the relevant Direct Replication Fund.

assistant: —包含由單一發行人所發行的超國家機構債券的 DB 抵押品的市值不可超過有關直接複製基金資產淨值的 15%。
user: Please translate the following sentence from English to Chinese: Further details of the Proposed Acquisition were set out in the Circular.

assistant: 建議收購之進一步詳情載於該通函。
user: Please translate the following sentence from English to Chinese: Energy demand growth will be strongest among non-OECD countries, led by China and India, where combined energy use will nearly double over the projection period to 28% of world energy consumption.

assistant: 中國及印度爲首的非 OECG 成員國對能源需求的增長最爲快速，彼等的複合能源消耗將爲規劃期的兩倍，佔世界能源消耗的28%。
user: Please translate the following sentence from English to Chinese: selecting and applying appropriate accounting policies;

assistant: 選擇和應用適當的會計政策；
user: Please translate the following sentence from English to Chinese: (i) the Covenantors will make an annual confirmation as to compliance with his/its undertaking under the Deeds for inclusion in the annual report of our Company;

assistant: (i) 契諾人將就有否遵守契據所涉承諾作出年度確認以載入本公司年報；
user: Please translate the following sentence from English to Chinese: D. SHARE AWARD SCHEME Summary of terms The following is a summary of the principal terms of the Share Award Scheme adopted pursuant to a written resolution of all the Shareholders passed on December 2, 2010: Purpose of the Share Award Scheme The purpose of the Share Award Scheme is to recognise the contribution of certain of our employees or employees of the Invested Entities, especially those whom we consider have contributed to the early development and growth of our Group and to align their interests with those of our Shareholders.

assistant: D. 股份獎勵計劃 條款概要 根據全體股東於二零一零年十二月二日通過的書面決議案所採納的股份獎勵計劃的主要條款之概要載列如下： 股份獎勵計劃的目的 股份獎勵計劃旨在肯定若干本集團僱員或被投資實體之僱員（特別是我們認爲對本集團早期發展及成長作出貢獻的僱員）所作出的貢獻以及令其利益與本集團股東的利益一致。
user: Please translate the following sentence from English to Chinese: (i) Financial guarantees issued Financial guarantees are contracts that require the issuer (i.e. the guarantor) to make specified payments to reimburse the beneficiary of the guarantee (the “holder”) for a loss the holder incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt instrument.

assistant: (i) 已發出之財務擔保 財務擔保指一種規定發行人（即擔保人）作出特定付款以彌償該擔保之受益人（「持有人」）因特定債務人未能根據債務工具之條款於到期時支付款項而引致之損失的合約。
user: Please translate the following sentence from English to Chinese: (d) Variation of rights of existing shares or classes of shares

assistant: (d) 修訂現有股份或各類別股份附有的權利
user: Please translate the following sentence from English to Chinese: All activities under CCASS are subject to the General Rules of CCASS and CCASS Operational Procedures in effect from time to time.

assistant: 於中央結算系統內進行的一切活動均須遵守不時有效的《中央結算系統一般規則》及《中央結算系統運作程序規則》。
user: Please translate the following sentence from English to Chinese: Impact of the transaction is analysed as below:

assistant: 交易的影響分析見下：
user: Please translate the following sentence from English to Chinese: For sponsorship receivables, the Group allows credit period of within 30 days which are agreed with each of its sponsors.

assistant: 就應收贊助款項，本集團容許 30 天內的信貸期，乃與各贊助商協定。
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 described on pages II-1 to II-3 of the Prospectus.

assistant: 董事編制備考財務資料所採用基準之適用準則於發售章程第II-1至II-3頁闡述。
user: Please translate the following sentence from English to Chinese: The ETF is not actively managed and will not adopt any temporary defensive position against any market downturn.

assistant: ETF 採用被動方式管理，不會在逆市中採取臨時性防禦措施。
user: Please translate the following sentence from English to Chinese: The Company has permitted Deutsche Bank AG, acting through its London branch, in its capacity as Distributor to proceed with applications for subscriptions made in respect of Shares after the relevant deadline on the same conditions as if they had been received prior to a specified time by the Registrar and Transfer Agent and provided that they are executed on behalf of Deutsche Bank AG, acting through its London branch in its capacity as Distributor only and with respect to order matching purposes.

assistant: 登記處及過戶代理人於交易日有關截止時間之後收到的任何申請，將遞延至下一個交易日，按照有關附屬基金就該下一個交易日計算的每股資產淨值處理。
user: Please translate the following sentence from English to Chinese: We require our distributors to comply with our retail pricing guidelines, which we determine based on various factors such as our internal production costs, our competitors’ pricing strategies, consumers’ purchasing power, and general economic conditions in China.

assistant: 本集團規定本集團的一級經銷商遵守零售定價指引，該等指引乃由本集團根據內部生產成本、本集團競爭對手定價策略、消費者購買力及中國整體經濟狀況而釐定。
user: Please translate the following sentence from English to Chinese: Payables for land use rights .

assistant: 應付土地出讓金 .
user: Please translate the following sentence from English to Chinese: Since June 2010, the offshore RMB (“CNH”) is traded officially, regulated jointly by the Hong Kong Monetary Authority and the PBOC.

assistant: 香港是中國境外首個獲准累積人民幣存款的司法管轄區（「境外人民幣市場」）。
user: Please translate the following sentence from English to Chinese: In relation to the Shareholders’ approval referred to in this paragraph (iii), our Company shall send a circular to our Shareholders containing a generic description of the identified Eligible Persons, the number and terms of the Options to be granted, the purpose of granting Options to the identified Eligible Persons, an explanation as to how the terms of such Options serve the intended purpose and such relevant information from time to time required by the GEM Listing Rules.

assistant: (iii) 段所述的股東批准而言，本公司須向我們的股東寄發通函，當中載有已指定合資格人士的一般資料、將授出購股權的數目及條款、授出購股權予已指定合資格人士的目的、有關購股權的條款如何達致擬定用途的解釋及創業板上市規則不時規定的有關其他資料。
user: Please translate the following sentence from English to Chinese: A total of 173 grantees, including seven Directors, one member of the senior management (excluding the Directors and connected persons), six persons who are granted options to subscribe for 3,000,000 Shares or more, 58 employees of our Company, 98 employees of S.A.S. Dragon and its subsidiaries and three connected persons (as defined in the Listing Rules) have been conditionally granted options under the Pre-IPO Share Option Scheme.

assistant: 合共173名承授人（包括七名董事、本集團一名高級管理層成員（董事及關連人士除外）、六名獲授購股權以認購3,000,000股股份或以上的人士、本公司58名僱員、時捷或其附屬公司的98名僱員及三名關連人士（定義見上市規則））已根據首次公開發售前購股權計劃有條件獲授購股權。
user: Please translate the following sentence from English to Chinese: For further information, please refer to the section headed “Business” in this prospectus.

assistant: 有關進一步資料，請參閱本招股章程「業務」一節。
user: Please translate the following sentence from English to Chinese: 3. A trust, if

assistant: 3. 信託，如
user: Please translate the following sentence from English to Chinese: Mr. Larry Chan was appointed as an executive Director on 4 June 2010.

assistant: 陳先生於二零一零年六月四日獲委任爲執行董事。
user: Please translate the following sentence from English to Chinese: United States Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder

assistant: 美國 1933 年證券法（經修訂），以及據此頒佈的 規則及規例
user: Please translate the following sentence from English to Chinese: (b) the maximum number of Shares to be borrowed from the Controlling Shareholders by the Lead Manager (on behalf of the Placing Underwriter) must not exceed the maximum number of Shares which may be issued upon the full exercise of the Over-allotment Option (i.e. 15,000,000 Shares);

assistant: (b) 牽頭經辦人（代表配售包銷商）向控股股東借取之股份數目，最多不得超過因超額配股權獲全面行使而可予發行之股份數目上限，即15,000,000股股份；
user: Please translate the following sentence from English to Chinese: (i) Exchange Control There are no exchange control regulations or currency restrictions in the Cayman Islands.

assistant: (i) 外匯管制 開曼羣島並無任何外匯管制規例或貨幣限制。
user: Please translate the following sentence from English to Chinese: Accordingly, a company may provide financial assistance if the directors of the company consider, in discharging their duties of care and to act in good faith, for a proper purpose and in the interests of the company, that such assistance can properly be given.

assistant: 因此，倘公司董事以審慎忠誠基準行事而認爲合適且符合公司利益，則公司可提供該等財務資助。 有關資助須以公平基準進行。
user: Please translate the following sentence from English to Chinese:  After listing, the trading price of the Units on the SEHK will be subject to market forces and may trade at a substantial premium/discount to their NAV, and may deviate significantly from the NAV per Unit.

assistant: 上巿後，基金單位在香港聯交所的買賣價將由巿場力量決定，並可能按其資產淨值大幅溢價或折讓進行交易，亦可能與每基金單位資產淨值有重大差異。
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. RISK FACTORS We may undertake acquisitions, investments, joint ventures or other strategic alliances, which may have a material adverse effect on our ability to manage our business, and such undertakings may be unsuccessful.

assistant: 本網上預覽資料集必須與本網上預覽資料集封面「警告」一節一併閱讀。 風險因素 我們進行收購、投資、組成合營企業或其他策略性聯盟，可能對我們處理業務的能力或有重大不利影響，且進行的該等事宜可能失敗。
user: Please translate the following sentence from English to Chinese: For the milestone payment method, we normally agree certain typical milestones of the project, such as delivery of furniture, completion of electrical wiring and plumbing works and practical completion of the project, and will receive a certain percentage of the total contract sum upon achieving such milestone.

assistant: 就重大階段付款的方式而言，我們通常會協定項目的若干一般重大階段，如交付傢俬、完成電線鋪線及水喉工程及項目實際竣工，並於達到該重大階段時收取總合約金額的若干百分比。
user: Please translate the following sentence from English to Chinese: RISK FACTORS Inability to attract and/or retain management staff will adversely affect our operations and financial performance Mr. Mong, our founder, a Controlling Shareholder and an executive Director, and Ms. Choon, a Controlling Shareholder and an executive Director, provide significant contributions to various key aspects of our business, including overall strategic planning, sales and marketing, maintenance of customer relationships and pricing for tender.

assistant: 風險因素 未能吸引及╱或挽留管理人員將對我們的營運及財務表現造成不利影響 我們的創辦人、控股股東兼執行董事蒙先生及控股股東兼執行董事莊女士爲業務的多個主要方面（包括整體策略性規劃、銷售及推廣、維持客戶關係及招標定價）有重大貢獻。
user: Please translate the following sentence from English to Chinese: Property interests Hong Kong The Group’s headquarters in Hong Kong are at Flat 16, 1st Floor, Wah Yiu Industrial Centre, Nos. 30 – 32 Au Pui Wan Street, Fo Tan, Shatin, New Territories.

assistant: 物業權益 香港 本集團之香港總部位於香港新界火炭坳背灣街30-32號華耀工業中心1樓16室。
user: Please translate the following sentence from English to Chinese: The investment performance of our real estate projects may be unsatisfactory and may fail to achieve their investment target return .

assistant: 我們的房地產項目的投資表現可能未如理想及可能不會達致投資目標回報 .
user: Please translate the following sentence from English to Chinese: In addition, the Board may also pay, enter into agreements to pay or make grants of revocable or irrevocable, whether or not subject to any terms or conditions, pensions or other benefits to employees and former employees and their dependents, or to any of such persons, including pensions or benefits additional to those, if any, to which such employees or former employees or their dependents are or may become entitled under any such scheme or fund as mentioned above.

assistant: 此外，董事會亦可向僱員、前任僱員及彼等供養的人士或任何該等人士，支付、訂立協議（不論是否受任何條款或條件所規限）支付或授出可撤回或不可撤回的養老金或其他福利，包括該等僱員、前任僱員或彼等供養的人士根據上述任何有關計劃或基金所享有或可能享有者（如有）以外的養老金或福利。
user: Please translate the following sentence from English to Chinese: The board may pay, enter into agreements to pay or make grants of revocable or irrevocable, and either subject or not subject to any terms or conditions, pensions or other benefits to employees and ex-employees and their dependents, or to any of such persons, including pensions or benefits additional to those, if any, to which such employees or ex-employees or their dependents are or may become entitled under any such scheme or fund as is mentioned in the previous paragraph. Any such pension or benefit may, as the board considers desirable, be granted to an employee either before and in anticipation of, or upon or at any time after, his actual retirement.

assistant: 董事會可在須遵守或毋須遵守任何條款或條件的情況下支付或訂立協議支付或給予可撤回或不可撤回的養老金或其他福利予僱員及前任僱員及彼等供養的人士或上述任何人士，包括該等僱員或前任僱員或彼等供養的人士根據上段所述計劃或基金已經或可以享有者（如有）以外的養老金或其他福利。 在董事會認爲適當的情況下，上述養老金或福利可在僱員預期實際退休前、實際退休時或退休後任何時間授予僱員。
user: Please translate the following sentence from English to Chinese: may be adversely impacted by any such adjustments to the valuation of the OTC Swap Transaction;

assistant: 金的資產淨值可能因上述對場外掉期交易的估值調整受到不利的影響；
user: Please translate the following sentence from English to Chinese: BUSINESS With a view to offering an alternative solution by supplying certain Palmieri brand products with a shorter delivery time to cater primarily for our PRC based customers, our Group has sourced various Palmieri brand products from MEK (being a non-wholly owned subsidiary of Palmieri as at the Latest Practicable Date).

assistant: 業務 爲透過縮短供應若干Palmieri品牌產品的交付時間，提供一套替代性解決方案，以主要滿足中國客戶需求，本集團自明怡（於最後可行日期爲Palmieri的非全資附屬公司）採購多種Palmieri品牌產品。
user: Please translate the following sentence from English to Chinese: The table below sets forth a breakdown of the net changes in the fair value of our investment properties by project for the periods indicated:

assistant: 下表載列於所示期間，我們的投資物業公允價值淨變動的細目分類（按項目劃分）：
user: Please translate the following sentence from English to Chinese: Under the SAFE Circular No. 75, failure to comply with the registration procedures set forth above may result in restrictions on a PRC subsidiary’s foreign exchange activities and its ability to distribute dividends to Overseas SPV, as well as the imposition of penalties in accordance with the law.

assistant: 根據國家外匯管理局第 75 號通知，未能遵守上述登記程式可能導致境內附屬公司之境外匯兌活動及其向境外特殊目的公司派發股息之能力受限，並依法受到處罰。
user: Please translate the following sentence from English to Chinese: Ms. Zhang rejoined Bau Shan in January 2009.

assistant: 張女士於二零零九年一月重新加入寶山。
user: Please translate the following sentence from English to Chinese: and (b) any other investment vehicle of a similar nature to that described in paragraph (a) of this definition, including without limiting the generality of the foregoing any other openended investment company, limited partnership and mutual fund;

assistant: 及 (b) 與本定義第(a)段所述者具類似性質之任何其他投資工具，包括，在不侷限上文的一般性原則下，任何其他開放式投資公司、有限合夥企業及互惠基金；
user: Please translate the following sentence from English to Chinese: At present, the Renminbi is not freely convertible to other foreign currencies, and conversion and remittance of foreign currencies are subject to PRC foreign exchange regulations.

assistant: 目前，人民幣不能自由兌換成其他外幣，而進行外幣兌換及匯款須受中國外匯規定所限。
user: Please translate the following sentence from English to Chinese: b) We have been provided with a legal opinion on the property prepared by the Group’s legal advisor, which contains, inter alia, the following information:

assistant: b) 貴集團法律顧問向我們提供了對該物業的法律意見，當中載有（其中包括）以下資料：
user: Please translate the following sentence from English to Chinese: The core definitions of credit asset classifications in “Loan Risk Classifications Guiding Principles” are as follows:

assistant: 《貸款風險分類指引》對信貸資產分類的核心定義爲：
user: Please translate the following sentence from English to Chinese: 7.2 Apart from the OTC derivative transactions in which Sub-Funds will invest as part of their Investment Policy (as stated in the relevant Product Annex), the Company will not use financial derivative instruments other than for currency, interest rate or evolution of the stock markets hedging purposes (unless this Prospectus is updated accordingly).

assistant: 7.2 除附屬基金作爲其投資政策(一如有關產品附件所述)的一部分所投資的場外衍生交易外，本公司將不會運用金融衍生工具，但爲進行貨幣、利率或股票市場演變的對沖除外(除非本發行章程相應地更新)。
user: Please translate the following sentence from English to Chinese: Property, plant and equipment Property, plant and equipment are stated in the combined statements of financial position at cost less accumulated depreciation and any impairment losses.

assistant: 物業、廠房及設備 物業、廠房及設備在合併財務狀況表按成本減累計折舊及任何減值虧損列賬。
user: Please translate the following sentence from English to Chinese: Loeb & Loeb LLP 21st Floor, CCB Tower 3 Connaught Road Central Hong Kong As to PRC law:

assistant: Loeb & Loeb LLP 香港幹諾道中3號中國建設銀行大廈21樓 有關中國法律：
user: Please translate the following sentence from English to Chinese: Long position in the Existing Shares

assistant: 於現有股份的好倉
user: Please translate the following sentence from English to Chinese: If any legal proceeding against us for infringement of intellectual property rights of third parties is successful, we may be prohibited from manufacturing or selling products which are dependent on the use of such intellectual property, which may have a material adverse effect on our business and reputation.

assistant: 倘就侵害第三方的知識產權權利而針對我們提起的任何法律程序勝訴，我們可能被禁止製造或銷售依賴使用該知識產權的產品，這可能會對我們的業務及聲譽造成重大不利影響。
user: Please translate the following sentence from English to Chinese:  In the event of any default by Deutsche Bank AG or termination of the funded swap for any reason, dealing in the shares of the ETF may be suspended and the shares of the ETF may not continue to trade if the Company fails to find a suitable replacement swap counterparty.

assistant: 倘若德意志銀行違責或融資掉期因任何原因終止，而本公司又未能找到適合的掉期對手方以之替代，則 ETF 股份的買賣可能會暫停，ETF 股份未必可繼續進行交易。
user: Please translate the following sentence from English to Chinese: The Group’s monetary assets, loans and transactions are principally denominated in RMB, HK$ and US$.

assistant: 貴集團之貨幣資產、貸款及交易主要以人民幣、港元及美元計值。
user: Please translate the following sentence from English to Chinese: 9 Zibo Hualian Mining Co., Ltd.

assistant: 9 淄博華聯礦業有限公司
user: Please translate the following sentence from English to Chinese: Wyndsfield Resources was incorporated in Hong Kong on 30 July 2004 with an authorised capital of HK$10,000 divided into 10,000 shares of HK$1.00 each as an investment holding company.

assistant: Wyndsfield Resources於二零零四年七月三十日於香港註冊成立爲一間投資控股公司，法定資本爲10,000港元，拆分爲每股面值1.00港元的10,000股。
user: Please translate the following sentence from English to Chinese: The implementing rules for the Income Tax Law were issued by the State Council on 6 December 2007. The implementing rules and the Income Tax Law became effective on 1 January 2008.

assistant: 全國人民代表大會於二零零七年三月十六日所採納的《中華人民共和國企業所得稅法》及國務院於二零零七年十二月六日所頒佈的所得稅法實施細則於二零零八年一月一日同時生效。
user: Please translate the following sentence from English to Chinese: The increase of approximately HK$2.4 million, or 117.1%, in the Malaysian market from approximately HK$2.0 million for the four-month period ended 30 April 2016 to approximately HK$4.4 million was mainly due to more orders were received by the Malaysian customer.

assistant: 馬來西亞市場由截至二零一六年四月三十日止四個月期間約2.0 百萬港元增加約2.4百萬港元或117.1%至約4.4百萬港元，主要是由於從馬來西亞客戶接獲較多訂單。
user: Please translate the following sentence from English to Chinese: The person supplying or offering to supply the goods or services shall adopt and observe a reasonable standard of safety to be expected by a reasonable consumer, due regard being had to the nature of goods or services concerned.

assistant: 供應或要約供應貨品或服務的人士，應適當考慮有關商品或服務的性質，採取及遵守符合消費者合理預期的安全標準。
user: Please translate the following sentence from English to Chinese: (c) Huishan Investments International On September 16, 2009, Huishan Investments International, formerly known as Orient Link Holdings Limited (東領控股有限公司), was incorporated under the laws of the BVI.

assistant: (c) 輝山投資國際 於二零零九年九月十六日，輝山投資國際（前稱東領控股有限公司）根據英屬處女羣島法律註冊成立。
user: Please translate the following sentence from English to Chinese: In July 2016, the Development and Reform Commission of Lianyungang and the Bureau of Finance of Lianyungang set up the first PPP information platform, covering for instance construction management and public transportation PPP projects, with a total project value of approximately RMB6.98 billion.

assistant: 於二零一六年七月，連雲港市發展和改革委員會和連雲港市財政局成立首個公私合營的信息平臺，涵蓋例如建設管理以及公共運輸公私合營項目，總項目價值約爲人民幣69.8億元。
user: Please translate the following sentence from English to Chinese: Mr. Kuo joined LMM Consulting Engineers Limited as engineer in 2003 and was subsequently promoted to his current position of chief engineer in 2007.

assistant: 古先生於 2003 年加入安恩工程顧問有限公司爲工程師及隨後於 2007 年晉升爲彼現時的職位總工程師。
user: Please translate the following sentence from English to Chinese: Accordingly, the financial statements of the Company and its subsidiaries for the Relevant Periods have been accounted for using merger accounting in accordance with the Accounting Guideline 5 ‘‘Merger Accounting for Common Control Combinations’’.

assistant: 因此，根據會計指引第 5 號「共同控制合併的合併會計方法」，貴公司及其附屬公司於有關期間的財務報表以合併會計法入賬。
user: Please translate the following sentence from English to Chinese: We monitor our trade receivables closely and regularly.

assistant: 我們密切及定期監察我們的貿易應收賬款。
user: Please translate the following sentence from English to Chinese: 3. Mainland China tax risk  Mainland China tax is not currently enforced on capital gains realised by qualified foreign institutional investors (“QFIIs”) on the sale of A-shares.

assistant: 3. 中國大陸稅務風險 中國大陸現時並未對「合格境外機構投資者」(「QFII」)出售 A 股所得資本收益徵 稅。
user: Please translate the following sentence from English to Chinese: 30 Earnings per share

assistant: 30 每股盈利
user: Please translate the following sentence from English to Chinese: In addition, the Management Company, the Investment Manager, the Sub-Portfolio Manager and Deutsche Bank AG belong to Deutsche Bank group.

assistant: 德意志銀行、管理公司、投資經理與分投資 組合經理就 ETF 所履行的職能可能導致潛在的利益衝突。
user: Please translate the following sentence from English to Chinese: The head of our engineering department reviews and prepares the relevant weekly inspection report.

assistant: 工程部主管會審閱並編制每週提交的相關檢驗報告。
user: Please translate the following sentence from English to Chinese: Credit risk is often greater when lessees are concentrated in one single industry or geographical location or have comparable economic characteristics.

assistant: 倘承租人過度集中於屬單一行業或地區或擁有相似經濟特性，所承擔的信貸風險通常會相應提高。