billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: On February 7, 2008, Rapid Result acquired 100% of the issued shares in Skyland from its sole shareholder, N7C Resources Inc., which was at the time beneficially owned by an independent third party, Continental Minerals Corporation, a company incorporated in British Columbia, Canada, whose shares are listed on TSX Venture Exchange.

assistant: 於2008年2月7日，迅 140 歷史及公司架構 業向斯凱蘭唯一股東 N7C Resources Inc（. 當時由獨立第三方 Continental Minerals Corporation 實益擁有，該公司爲於加拿大卑詩省註冊成立的公司，其股份於多倫多創業交易所上市）收購斯凱蘭100%已發行股份。
user: Please translate the following sentence from English to Chinese: In April 2011, we have set up KFM-Shenzhen, our wholly foreign owned enterprise established in the PRC, for the purpose of transforming our business form in the KFMShenzhen Factory so that the business operations in the KFM-Shenzhen Factory were taken up by KFM-Shenzhen. KFM-Shenzhen has been in operation since April 2012 and KFM-Shenzhen Factory has not carried on any business operations after 30 June 2012.

assistant: 於2011年4月，我們於中國成立一間外商獨資企業KFM深圳，以將KFM深圳廠的業務形式轉型，由KFM深圳接手KFM深圳廠的業務運作。 KFM深圳已自2012年4月起運營及 KFM深圳廠自2012年6月30日後並未運作任何新業務。
user: Please translate the following sentence from English to Chinese: The high grade ores and medium grade ores often interstratify and replace each other along strike and down dip.

assistant: 高品位及中等品位礦石通常位於層間，沿走向及下傾角互相交叉重疊。
user: Please translate the following sentence from English to Chinese: Currently, our Group’ credit terms granted to wholesales customers, including a related party customer, generally ranged from 30 to 60 days from the invoice date (such credit terms generally ranged from 30 to 90 days during the Track Record Period).

assistant: 目前，本集團授予批發客戶（包括關連方客戶）之信貸期，一般介乎自發票日期起 30 至 60 天（於往績記錄期間，信貸期一般介乎 30 日至 90 日）。
user: Please translate the following sentence from English to Chinese: EXEMPT CONTINUING CONNECTED TRANSACTION On 31 March 2010, the Group entered into an agreement for renting from Mr. Ieong an office unit with approximately 2,000 square metres located at Nos. 201-210 on Level 2, Nos. 79-111 Yiju Street, Nanzhou Road, Haizhu District, Guangzhou, Guangdong Province, the PRC for a term of approximately 34 months from 31 March 2010 at a monthly rent of RMB60,000.

assistant: 豁免持續關連交易 於二零一零年三月三十一日，本集團訂立一份租賃協議，向楊先生租賃一個面積約2,000平方米的寫字樓單位（地址爲中國廣東省廣州市海珠區南洲路怡居街79-111號2 樓201-210室），自二零一零年三月三十一日起爲期約34個月，月租爲人民幣60,000元。
user: Please translate the following sentence from English to Chinese: Heilongjiang Baitai was one of our five largest suppliers throughout the Track Record Period.

assistant: 黑龍江百泰爲我們於往績記錄期間的五大供應商之一。
user: Please translate the following sentence from English to Chinese: Part of your Hong Kong identity card number/passport number, (or in case of joint applicants, part of the Hong Kong identity card number/passport number of the first-named applicant) provided by you may be printed on the refund cheque, if any.

assistant: 閣下提供的香港身份證護照號碼的一部分（或倘　閣下爲聯名申請人，則排各首位的申請人香港身份證護照號碼）將會印在退款支票上（如有）。
user: Please translate the following sentence from English to Chinese: The Group intends that the remaining balance of these construction costs be paid using the net proceeds from the Global Offering.

assistant: 本集團計劃以全球發售所得款項淨額支付該等建築成本的餘額。
user: Please translate the following sentence from English to Chinese: Investment properties are land and/or buildings which are owned or held under a leasehold interest (Note 1(i)) to earn rental income and/or for capital appreciation. These include land held for a currently undetermined future use and properties that are being constructed or developed for future use as investment properties.

assistant: 投資物業指爲賺取租金收入及╱或作資本增值而根據租賃權益（附註1(i)）擁有或持有的土地及╱或樓宇，包括持有的目前尚未確定未來用途的土地以及正在建設或開發以供日後用作投資物業的物業。
user: Please translate the following sentence from English to Chinese: C NOTES TO THE FINANCIAL INFORMATION 1 Significant accounting policies

assistant: C 財務資料附註 1 重大會計政策
user: Please translate the following sentence from English to Chinese: In addition, in the production and operation process, aluminum-processing enterprises must comply with the following laws and regulations related to environmental protection:

assistant: 另外，在生產及營運過程中，鋁加工企業必須遵從以下有關環保的法律及規例：
user: Please translate the following sentence from English to Chinese: Pursuant to the Trust Deed, the REIT Manager, the Trustee and each Unitholder submit to the non-exclusive jurisdiction of the courts of Hong Kong.

assistant: 根據信託契約，REIT管理人、受託人及每一名單位持有人均受香港法律的專屬司法管轄權規管。
user: Please translate the following sentence from English to Chinese: The calculation is based on the assumption that 3,000,000,000 new A Shares will be issued in the A Share Offering and the resulting net proceeds (after deduction of estimated fees and expenses payable by the Company) of approximately RMB6.12 billion (based on the offer price of RMB2.10 per A Share) and approximately RMB6.35 billion (based on an offer price of RMB2.18 per A Share) from the A Share Offering.

assistant: 有關計算乃假設A股發行會發行3,000,000,000股新A股，且 A股發行所得款項淨額（已扣除股份公司應付估計費用及開支）約人民幣61.2億元（根據每股A股發行價人民幣2.10元計算）及約人民幣63.5億元（根據每股A股發行價人民幣2.18元計算）而得出。
user: Please translate the following sentence from English to Chinese: On 28th September, 2002 Fuzhou Huaguan increased its registered capital from RMB15,000,000 to RMB25,000,000, and total investment from RMB40,000,000 to RMB43,000,000.

assistant: 於二零零二年九月二十八日，福州華冠將註冊股本由人民幣 15,000,000 元增加至人民幣 25,000,000元，而總投資額則由人民幣 40,000,000元增加至人民幣 43,000,000元。
user: Please translate the following sentence from English to Chinese: HISTORY, REORGANIZATION AND CORPORATE STRUCTURE

assistant: 歷史、重組及公司架構
user: Please translate the following sentence from English to Chinese: For the year ended 31st December, 2000, the Company does not have any material bad debt provision as the Company has already identified bad and doubtful debts and made provisions in the accounting years in which the debts arose.

assistant: 截至二零零零年十二月三十一日止年度，本公司並無任何重大壞賬撥備，蓋因本公司已確認呆壞賬，並於債務產生之會計年度作出撥備。
user: Please translate the following sentence from English to Chinese: Rate(2)

assistant: 利率(2)
user: Please translate the following sentence from English to Chinese: (b) for which any member of our Group is liable as a result of any event occurring or income, profits earned, accrued or received or alleged to have been earned, accrued or received or transactions entered into in the ordinary course of business or in the ordinary course of acquiring and disposing of capital assets after 31 May 2011 up to and including the Listing Date or consisting of our Company or any member of our Group ceasing, or being deemed to cease, to be a member of our Group for the purposes of any matter of the taxation;

assistant: (b) 倘由二零一一年五月三十一日起至上市日期（包括當日）發生任何事件，或所賺取、應計或收取或宣稱將賺取、應計或收取的任何收入或溢利，或日常業務過程中所訂立的交易，或日常收購及出售資本資產過程中進行的交易，或因任何稅項事宜致使本公司或任何本集團成員公司終止或被視爲終止作爲本集團成員公司，而導致本集團任何成員公司須負上責任；
user: Please translate the following sentence from English to Chinese: To leverage on our current market presence in Hong Kong, we intend to penetrate the market further and expand and broaden our customer base principally by granting more existing loan types.

assistant: 爲善用現有香港市場佔有率，我們擬主要藉授出更多現有貸款類型，以進一步參與市場及擴大客戶基礎。
user: Please translate the following sentence from English to Chinese: FINANCIAL INFORMATION Furthermore, our turnover growth can vary according to the level of maturity of our POS, which is a factor affecting our results of operations.

assistant: 財務資料 此外，我們營業額增長會視乎零售點的成熟水平而有所不同，而營業額的變動會影響我們的經營業績。
user: Please translate the following sentence from English to Chinese: means, as used in the Trust Deed, the date or dates in respect of each distribution period determined by the REIT Manager for the purpose of determining the distribution entitlement to the distribution amount of the Unitholders.

assistant: 指於信託契約使用時，指由REIT管理人爲決定單位持有人獲分派金額之分派權利而就各分派期間決定的日期或多個日期。
user: Please translate the following sentence from English to Chinese: In particular, the Group sources chipsets and relevant hardware and software designs from Infineon and the details of the cooperation with Infineon are set out below:

assistant: 其中，本集團向英飛凌採購芯片及相關硬件及軟件設計，與英飛凌的合作詳情如下：
user: Please translate the following sentence from English to Chinese: and (f) on 21 June 2011, the Company acquired the entire issued share capital of Jade Goal from the Major Shareholder, Hai Xin, Wealth Lake and Mr. Li and issued an aggregate of 999,900 Shares, credited as fully paid, to them as consideration thereof.

assistant: 及 (f) 於二零一一年六月二十一日，本公司向主要股東、海信、 Wealth Lake 及李先生收購高翠全部已發行股本，並就此發行合共 999,900 股入賬列作繳足的股份作爲代價。
user: Please translate the following sentence from English to Chinese: On 31 December 2008, we disposed of our entire equity interest in (Ningbo Beilun Fuel Trading Co., Ltd.*) (“Ningbo Beilun”) to (Ningbo Junye Petrochemicals Co., Ltd.*) (“Ningbo Junye”) for a consideration of RMB5,000,000, which was equal to the capital we had injected in Ningbo Beilun at the time of its disposal.

assistant: 二零零八年十二月三十一日，本集團向寧波竣業石油化工有限公司（「寧波竣業」）出售寧波市北侖富茂燃料貿易有限公司（「寧波北侖」）的所有股權，代價爲人民幣5,000,000元（相當於出售寧波北侖時本集團所注入資本）。
user: Please translate the following sentence from English to Chinese: As clinical trial liability insurance is expensive and difficult to obtain, we cannot assure you that we will be able to procure any such insurance in the future even if we find it to be necessary.

assistant: 由於臨牀試驗責任保險費用昂貴，而且甚難取得，因此本公司不能向　閣下保證，本公司今後認爲有必要投保時，必定可以投購任何該等保險。
user: Please translate the following sentence from English to Chinese: The agreements also provide a revenue split mechanism in respect of the amount of revenue received by us from the ticket sales in each year by taking into account various factors, such as the historical operating results of our theme park attractions and other attractions located within Dalian Laohutan Park, the applicable current ticket price and the expected pricing adjustment for the next year, the in-park spending of visitors, the estimated attendance and revenue generated from the ticket sales.

assistant: 協議還規定了有關我們每年從門票銷售中所獲得收入的收入分成機制，該機制考慮多項因素，例如我們的主題公園景點及位於大連老虎灘樂園內的其他景點的過往營運業績、當前適用門票價格及來年預期價格調整、遊客園內消費、預計入園人次及門票銷售產生收入等。
user: Please translate the following sentence from English to Chinese: Cash inflow from operating activities decreased by HK$801.5 million or 16.1%, to HK$4,173.9 million for 2006 compared to HK$4,975.4 million for 2005. The decrease was due primarily to a decrease in profit before taxation of HK$2,742.2 million, partially offset by an increase in trade and other payables of HK$1,480.0 million for 2006.

assistant: 經營活動的現金流入由 2005 年的 49.754 億港元減少 8.015 億港元或 16.1%至 2006 年的 41.739 億港元，主要由於除稅前溢利減少27.422億港元，惟部份被應付貿易及其他款項於2006年增加14.8億港元所抵銷。
user: Please translate the following sentence from English to Chinese: (i) advances from our Controlling Shareholder of RMB7.0 million for the financial support of our mine development;

assistant: (i) 控股股東墊款人民幣 7.0 百萬元，爲礦山開發提供財務支持；
user: Please translate the following sentence from English to Chinese: Secondly, the website provides a platform for medical academic communication through which medical industry participants as well as patients and the general public could share experience and information.

assistant: 其次，該網站爲醫學交流提供平臺。 透過此平臺，醫護人員可與病人及普羅大衆分享有關經驗資訊。
user: Please translate the following sentence from English to Chinese: Basic earnings per share is calculated based on the weighted average number of shares issued during the three months and nine months period ended 30 September 2010 and 2009.

assistant: 每股基本盈利是按截至2010年及2009年9月30日止三個月及九個月期間已發行股份加權平均股數計算。
user: Please translate the following sentence from English to Chinese: RMB61,485,651 (As per 2 Official Letters issued by Baoding Land Resources Bureau and The People’s Government of Nanshi District of Baoding respectively, both dated 15th October, 2003, The People’s Government of Nanshi District of Baoding has agreed to be responsible for the payment of RMB24,159,861.50 for part of the land grant fee in support of the development of the Company)

assistant: 人民幣61,485,651元（根據保定市國土資源局及保定市南市區人民政府分別於二零零三年十月十五日發出的兩份官方書函，保定市南市區人民政府已同意支付部分土地出讓金爲數人民幣 24,159,861.50元，以支持　貴公司的發展）
user: Please translate the following sentence from English to Chinese: Unaudited pro forma adjusted net tangible assets RMB’000

assistant: 未經審覈備考經調整有形資產淨值人民幣千元
user: Please translate the following sentence from English to Chinese: Pursuant to the Reorganisation, the Company became the holding company of the companies now comprising the Group on 17 September 2015.

assistant: 根據重組，貴公司已於二零一五年九月十七日成爲貴集團現旗下多間公司的控股公司。
user: Please translate the following sentence from English to Chinese: About 83.5%, 16% and 0.5% of the turnover were generated from the outlet sales, the mail order business and the Internet sales respectively.

assistant: 約 83.5%、 16%及 0.5%之營業額乃分別來自零售店銷售、郵購業務及互聯網銷售。
user: Please translate the following sentence from English to Chinese: The aggregate emoluments payable to the Directors of the Company will amount to approximately HK$3,498,000 per annum.

assistant: 應付本公司董事的酬金總額將約爲每年3,498,000港元。
user: Please translate the following sentence from English to Chinese: (i) any waste or polluting matters into waters of Hong Kong in a water control zone;

assistant: (i) 將任何廢物或污染物質排放入水質管制區內的香港水域，即屬犯罪；
user: Please translate the following sentence from English to Chinese: (e) Protection of minorities The Cayman Islands courts ordinarily would be expected to follow English case law precedents which permit a minority shareholder to commence a representative action against or derivative actions in the name of a company to challenge

assistant: (e) 保障少數股東 開曼羣島的法院一般應會依從英國判例，允許少數股東就以下各項提出集體訴訟或以公司名義提出引申訴訟：
user: Please translate the following sentence from English to Chinese: However, as a matter of general law, every officer of a company, which includes a director, managing director and secretary, in exercising his powers and discharging his duties must do so honestly and in good faith with a view to the best interests of the company and exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances.

assistant: 然而，根據一般法例，公司各行政人員﹙包括董事、董事總經理及祕書﹚在行使本身權力及履行本身職責時，須以忠誠態度行事及符合公司的最佳利益，並本着合理審慎的人士於相似情況下應有的謹慎、勤勉態度及才能處事。
user: Please translate the following sentence from English to Chinese: Additional allowance for doubtful debt .

assistant: 額外呆賬撥備 .
user: Please translate the following sentence from English to Chinese: Certain provinces and cities in China have also become specialised in specific areas of mold development.

assistant: 中國的若干省份及城市專門亦從事特定領域的模具開發。
user: Please translate the following sentence from English to Chinese: Sales of Passenger Vehicles Mid- to high-end brands .

assistant: 銷售乘用車中高端品牌.
user: Please translate the following sentence from English to Chinese: (ii) Shanghai Wanzhicheng Real Estate Development Co., Ltd. (上海萬之城房地產開發有限公司) is the legal land user of the property;

assistant: (ii) 上海萬之城房地產開發有限公司爲該物業的合法土地使用者；
user: Please translate the following sentence from English to Chinese: For the financial year ended December 31,

assistant: 截至十二月三十一日止財政年度
user: Please translate the following sentence from English to Chinese: (c) the contents of the Information Pack or any supplemental, revised or replacement pages thereof may or may not be replicated in full or in part in the actual prospectus;

assistant: (c) 本預覽資料集或其任何補充、修訂或更換附頁的內容可能會亦可能不會在最後正式的招股說明書內全部或部分轉載；
user: Please translate the following sentence from English to Chinese: Investors should seek the advice of their stockbroker or other professional adviser for details of the settlement arrangement as such arrangements may affect their rights and interests.

assistant: 投資者應尋求其股票經紀或其他專業顧問的意見，以諮詢可能影響彼等權利和權益的交收安排詳情。
user: Please translate the following sentence from English to Chinese: We were also awarded the Model Standardised Venue for Hog Farming* (生豬標準化示範場) for our Health Breeding Farm by the Commission of Poultry, Pastoral and Aquatic Products of Hunan Province* (湖南省畜牧水產局).

assistant: 我們的健康養殖場亦獲湖南省畜牧水產局評爲生豬標準化示範場。
user: Please translate the following sentence from English to Chinese: Improvement of Asset Quality

assistant: 改善資產質量
user: Please translate the following sentence from English to Chinese: 16. RULES 17.15 TO 17.21 OF THE GEM LISTING RULES As at the Latest Practicable Date, there was no controlling shareholder of the Company.

assistant: 16. 創業板上市規則第17.15至17.21條 截至最後可行日期，本公司並無控股股東。
user: Please translate the following sentence from English to Chinese: GROUP STRUCTURE AND REORGANISATION The following chart illustrates the shareholding structure of the Company, the corporate structure and the respective principal activities of the subsidiaries comprising the Group following completion of the Reorganisation and upon listing of the Shares on the Main Board (taking no account of any Shares falling to be issued pursuant to the exercise of options that may be granted under the Share Option Scheme):

assistant: 集團架構及重組 下圖顯示於完成重組及股份在主板上市後（並無計及根據購股權計劃可授出之購股權獲行使而鬚髮行之任何股份）本公司之持股結構、公司結構及組成本集團各附屬公司之主要業務：
user: Please translate the following sentence from English to Chinese: Unit 4, 7th floor, Nan Fung Commercial Centre, 19 Lam Lok Street, Kowloon Bay, Kowloon, Hong Kong

assistant: 香港九龍九龍灣臨樂街19號南豐商業中心 7樓4室
user: Please translate the following sentence from English to Chinese: For the three years ended December 31, 2009 and the six months ended June 30, 2010, the total profit attributable to Guangxi Dameng was approximately HK$146.4 million, HK$172.6 million, HK$37.2 million and HK$30.3 million, respectively;

assistant: 截至二零零九年十二月三十一日止三個年度及截至二零一零年六月三十日止六個月，廣西大錳應占總溢利分別約爲146,400,000港元、172,600,000港元、37,200,000港元及30,300,000港元；
user: Please translate the following sentence from English to Chinese: Patent description

assistant: 專利說明
user: Please translate the following sentence from English to Chinese: Gross profit Distribution and marketing costs Administrative expenses Other operating expenses

assistant: 毛利分銷及市場推廣費用管理費用其他經營支出
user: Please translate the following sentence from English to Chinese: the factor poses an immediate danger of a failure, which if uncorrected, could have a material impact (>15%) on the project cash flow and performance and could potentially lead to project failure.

assistant: 該因素有導致失敗的即時危險，如不作修正，將會對預測現金流量及表現構成重大（>15%）影響，並可能導致項目失敗。
user: Please translate the following sentence from English to Chinese: The JCEs will be considered part of our Company for purposes of applying the connected transaction requirements.

assistant: 就應用關連交易規定而言，共同控制實體將被視爲本公司的一部分。
user: Please translate the following sentence from English to Chinese: Mr. Ye Fan provided all the funding for such investment.

assistant: 有關投資全數由葉帆先生出資。
user: Please translate the following sentence from English to Chinese: For more details, please see the section headed “Business — Research and Product Development” in this document.

assistant: 詳情請參閱本文件「業務—研究及產品開發」一節。
user: Please translate the following sentence from English to Chinese: We began to carry distributor sales of cement and concrete produced by third parties, such as Taihang Cement and its subsidiaries, in 2006.

assistant: 我們於2006年開始進行水泥及混凝土代銷以銷售第三方（如太行水泥及其子公司所生產的水泥）。
user: Please translate the following sentence from English to Chinese: the consolidated financial statements in respect of temporary differences attributable to the profits earned by the PRC subsidiaries amounting to RMB13,287,000 as at June 30, 2010 as the Group is able to control the timing of the reversal of the temporary differences and it is probable that the temporary differences will not reverse in the foreseeable future.

assistant: 並無於綜合財務報表中就中國附屬公司截至二零一零年六月三十日賺取的利潤人民幣 13,287,000 元的暫時差額作出遞延稅項撥備，原因是本集團能夠控制暫時差額的撥回時間，且該等暫時差額於可見將來可能不會撥回。
user: Please translate the following sentence from English to Chinese: Data transmission 16%

assistant: 數據輸送 16%
user: Please translate the following sentence from English to Chinese: For example, we invite our existing and potential customers to our outlets for in-store promotion events and provide entertainment and complimentary gifts to them.

assistant: 例如，我們邀請現有及潛在客戶到旗下銷售點參加店內促銷活動，爲彼等提供娛樂和派發贈品。
user: Please translate the following sentence from English to Chinese: The effective corporate tax rate for our subsidiaries during the Track Record Period ranged from 40.1% to 42.1%.

assistant: 營業紀錄期間，我們附屬公司的法人稅實際稅率介乎 40.1% 至 42.1%。
user: Please translate the following sentence from English to Chinese: The valuation of this property is on the assumption that the property is subject to the test of adequate potential profitability of the business having due regard to the values of the total assets employed and the nature of the operation.

assistant: 此項物業估值乃基於假設該物業在詳細考慮到所使用的資產總額及營運性質後，仍受業務的充分盈利潛力測試所限。
user: Please translate the following sentence from English to Chinese: The Directors are not currently aware of any extraordinary items which have arisen or are likely to arise in respect of the year ending 31 December, 2003.

assistant: 據董事目前所知，截至二零零三年十二月三十一日止年度將不會或應該不會出現任何非經常項目。
user: Please translate the following sentence from English to Chinese: The following table summarizes our contracted sales in terms of GFA, sales amount and ASP during the Track Record Period and up to December 31, 2013:

assistant: 已訂約銷售 下表概述我們於往績記錄期間及直至2013年12月31日按建築面積、銷售額及平均售價計算的已訂約銷售：
user: Please translate the following sentence from English to Chinese: The senior management of the Group is independent of MPE.

assistant: 本集團的高級管理層獨立於明報企業。
user: Please translate the following sentence from English to Chinese: During the Track Record Period, major marketing events organised by the Group for the promotion of its antibiotics and other finished products included seminars for doctors in hospitals and clinics, while those for the promotion of its intermediate products and bulk medicine included pharmaceutical trade exhibitions in and outside the PRC.

assistant: 於往績記錄期間內，本集團推廣其抗生素及其他製劑產品的主要市場推廣活動包括爲醫院及診所的醫生籌辦研討會，而推廣其中間產品及原料藥的活動包括中國國內及國外的醫藥貿易展覽。
user: Please translate the following sentence from English to Chinese: Copier/printers (including MFP)

assistant: 印刷機打印機（包括多功能周邊設備）
user: Please translate the following sentence from English to Chinese: The reserve COGs are estimated in accordance with standard industry practice.

assistant: 儲量邊界品位乃根據標準行業慣例進行估計。
user: Please translate the following sentence from English to Chinese: or (iv) any matter which, had it arisen or been discovered immediately before the date of this prospectus and not having been disclosed in this prospectus, would have constituted, in the reasonable opinion of the Joint Lead Managers, a material omission in the context of the Share Offer;

assistant: 或 (iv) 在緊接本招股章程日期前發生或被發現但並無在本招股章程披露之任何事項，而聯席牽頭經辦人合理認爲對股份發售而言屬重大遺漏；
user: Please translate the following sentence from English to Chinese: We have no reason to believe that such information or statistics is false or misleading in any material respect or that any fact has been omitted that would render such information or statistics false or misleading in any material respect.

assistant: 我們並無任何理由相信有關資料或統計數據的任何重大方面乃屬虛假、具誤導性或遺漏任何事實令其任何重大方面變得虛假、具誤導性。
user: Please translate the following sentence from English to Chinese: is exposed, or has rights, to variable returns from its involvement with the investee;

assistant: 因參與投資對象業務而承擔可變回報的風險或享有可變回報的權利；
user: Please translate the following sentence from English to Chinese: (e) On November 25, 2003, Ping An Trust entered into an agreement to dispose of its 70% equity interest in Zhong An Pawn Shop Co., Ltd. (‘‘Pawn Shop’’).

assistant: (e) 平安信託於 2003 年 11 月 25 日簽訂協議，出售其於深圳市中安典當行有限公司（以下簡稱「中安典當」）70% 之權益。
user: Please translate the following sentence from English to Chinese: Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the item and are recognised in profit or loss on the date of retirement or disposal.

assistant: 報廢或處置物業、廠房及設備項目的盈虧，定爲按處置所得款項淨額與資產賬面值兩者的差額，並於報廢或處置日期在收益表中確認。
user: Please translate the following sentence from English to Chinese: Other interests paid .

assistant: 已付其他利息.