billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Application of IFRSs

assistant: 應用IFRS
user: Please translate the following sentence from English to Chinese: For further information, see our consolidated balance sheets in section A of “Appendix I — Accountants’ Report”.

assistant: 進一步資料請參閱「附錄一－會計師報告」A節 我們的綜合資產負債表。
user: Please translate the following sentence from English to Chinese: A creditor shall lodge his claim with the liquidation committee within 30 days after receiving notification, or within 45 days of the public notice if he did not receive any notification.

assistant: 債權人應在接到通知後30日內，如未接到任何通知則自公告之日起45日內，向清算委員會申報債權。
user: Please translate the following sentence from English to Chinese: These amounts were non-trade nature, unsecured, interest-free and had no fixed term of repayment.

assistant: 該等款項均爲非交易性質、無抵押、免息及無固定還款期。
user: Please translate the following sentence from English to Chinese: Buildings Residential Commercial Industrial & storage Service Structures & facilities Transport Other utilities & plant Environment Sports & recreation

assistant: 屋宇住宅商業工業及儲存服務建築物及設施運輸其他公用設備及廠房環境體育及娛樂
user: Please translate the following sentence from English to Chinese: Historic and forecast operating costs for the mine and primary processing plants are summarized in Table 1.6.

assistant: 礦山及基本選礦廠的歷史及預測營運成本概要列於表 1.6。
user: Please translate the following sentence from English to Chinese: Repairs to equipment are normally made outside the portal.

assistant: 機器維修一般在通道外進行。
user: Please translate the following sentence from English to Chinese: For Construction and Industrial Products, we typically quote the benchmark price on the day we confirm the orders, except with respect to exports to Australia, where we typically quote a running 30-day average of the LME price when we confirm the orders.

assistant: 就建築及工業產品而言，我們一般於確認訂單當日報基準價格，惟出口至澳洲的產品則一般於確認訂單時報累計三十天的平均倫敦金屬交易所價格。
user: Please translate the following sentence from English to Chinese: Pursuant to the Gangwan Property Supplemental Agreement, Gangwan Property Management has agreed to provide property management services for the vacant properties of our Group at a fee representing 50% of their standard property management service fee charged to other occupants of Kai Shi Jia Nian Phase I due to the difference in the management services provided to the vacant properties of our Group available for sale and the sold properties.

assistant: 根據港灣物業補充協議，港灣物業管理公司同意向本集團提供空置物業的管理服務。 由於向本集團提供可出售空置物業與已售物業的管理服務不同，故空置物業的物業管理服務費的收費是向開世嘉年一期其他住戶收取的標準物業管理服務費的一半。
user: Please translate the following sentence from English to Chinese: Whether a patent certificate will be issued by the SIPO to us depends on the results of the SIPO substantive reviews.

assistant: 國家知識產權局會否向本公司發出專利證，將取決於國家知識產權局的實質審查結果。
user: Please translate the following sentence from English to Chinese: INDUSTRY OVERVIEW According to the ETWB, the financial criteria for admission as well as retention of contractors for the Specialist List as at the Latest Practicable Date are set forth below: Category

assistant: 行業概覽 根據環境運輸及工務局資料，截至最後可行日期，承建商獲准列入及保留在專門承造商名冊的財務標準載列如下： 類別
user: Please translate the following sentence from English to Chinese: Allowance against trade receivables to the extent amounts are considered to be uncollectible or unlikely to be collectible within a reasonable period of time vary depending on the credit terms granted to the relevant customers, the creditworthiness of the relevant customers and the past payment histories of the relevant customers.

assistant: 風險因素 不能收回或不大可能於合理期間內收回，則會就貿易應收款項作出撥備。 而有關的合理期間視乎給予有關客戶的信用期、信譽及過往付款記錄而有所不同。
user: Please translate the following sentence from English to Chinese: at the end of the period within which the Company is required by any applicable laws or the Articles of Association to hold its next annual general meeting;

assistant: －任何適用法例或本公司的公司章程細則規定本公司須舉行下屆股東周年大會的期限屆滿 時；
user: Please translate the following sentence from English to Chinese: For the building services installations, it was found that, considering the age of the equipment, the installations are in a functional condition.

assistant: 就屋宇裝備而言，經考慮有關裝備之壽命後，認爲有關裝備處於良好狀態。
user: Please translate the following sentence from English to Chinese: Certain shareholders of the Company have beneficial interests in the related companies.

assistant: 若干　貴公司股東於關連公司擁有實益權益。
user: Please translate the following sentence from English to Chinese: The land use rights of the property have been granted for industrial use for a term expiring on the 6 August 2056.

assistant: 該物業已獲授土地使用權，年期於二零五六年八月六日屆滿，作工業用途。
user: Please translate the following sentence from English to Chinese: (f) guarantees which require the approval of the general meeting;

assistant: (f) 需由股東大會審議批准的擔保事項；
user: Please translate the following sentence from English to Chinese: A franchisor should be an independent legal person with valuable business operation experience and abilities, whereas a franchisee should be a qualified legal person or individual with necessary operation resources and certain business management abilities.

assistant: 特許經營授權商須爲獨立法人，具備有價值的商業營運經驗及能力，而特許經營商則須爲合資格法人或個人，具備所需營運資源及一定業務管理能力。
user: Please translate the following sentence from English to Chinese: Between 4 to 6 months .

assistant: 四個月至六個月 .
user: Please translate the following sentence from English to Chinese: Ms. CHEUNG Woon Yiu (Chairman) Mr. WONG Wai Kong Mr. HOW Sze Ming Ms. NG Lai Hung (Chairman) Mr. WONG Wai Kong Mr. HOW Sze Ming Mr. Philip David THACKER Codan Trust Company (Cayman) Limited Cricket Square, Hutchins Drive PO Box 2681, Grand Cayman KY1-1111, Cayman Islands Tricor Investor Services Limited Level 22, Hopewell Centre 183 Queen’s Road East Hong Kong Chong Hing Bank Limited Ground Floor, Chong Hing Bank Centre 24 Des Voeux Road Central Hong Kong

assistant: 公司資料 張煥瑤女士（主席）黃偉桄先生侯思明先生 吳麗虹女士（主席）黃偉桄先生侯思明先生 Philip David THACKER 先生 Codan Trust Company (Cayman) Limited Cricket Square, Hutchins Drive PO Box 2681, Grand Cayman KY1 -1111, Cayman Islands 卓佳證券登記有限公司香港皇后大道東 183 號合和中心 22 樓 創興銀行有限公司香港德輔道中 24 號創興銀行中心地下
user: Please translate the following sentence from English to Chinese: A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly we do not express an audit opinion on the September 2011 Financial Information.

assistant: 審閱的範疇遠小於根據香港核數準則進行的審覈，故無法令吾等保證將知悉審覈可識別的所有重大事宜，因此吾等不對2011年9月財務資料發表審覈意見。
user: Please translate the following sentence from English to Chinese: Both the Dongfanghong Shopping Center and the three retail units in Epoch Center Phase II are developed properties held by Shimao International for investment purposes.

assistant: 東方紅商業城及華澳中心二期三個零售單位乃世茂國際持作投資用途發展的物業。
user: Please translate the following sentence from English to Chinese: In terms of financial management, system-wide management is emphasized, with quarterly sampling and assessment to ensure proper financial operation management of financial risks and project management.

assistant: 財務管理專注全系統管理，每季度抽樣及評估，以確保財務風險及項目得到妥善的財務經營管理。
user: Please translate the following sentence from English to Chinese: The summarized financial statements together with the auditor’s report thereon and the accompanied notice must be sent to the members of the company not less than 21 days before the general meeting at which the financial statements are laid. Copies of the financial statements must be sent to a member who elects to receive the same within 7 days of receipt by the company of the member’s notice of election.

assistant: 財務報表概要連同該核數師報告及該份隨附通告須於股東大會（於會上提呈財務報表）最少二十一天前寄予公司股東。 財務報表須在接獲選擇通知書之七天內由公司寄予選擇接收財務報表概要之股東。
user: Please translate the following sentence from English to Chinese: Business Business model Our businesses comprise:

assistant: 業務 業務模式我們之業務包括：
user: Please translate the following sentence from English to Chinese: The Covenantors have granted to the Company options under which the Company has the right to acquire, at the consideration set out below, their interests in the Nanjing Cogeneration Plant, the Longgu Power Plant, the Taicang Harbour Power Plant, the Guohua Taicang Power Plant, the Lanxi Project Company, Yonghe Project and Lianyungang Baoxin Biomass Cogeneration Project subject to the terms of the Non-Competition Deed:

assistant: 契約承諾人授予我們購股權，據此，我們有權在不競爭契據條款下以下述代價收購南京熱電廠、龍固發電廠、太倉港發電廠、國華太倉發電廠、蘭谿項目公司、永和項目及連雲港保鑫生物質熱電項目的權益。 代價如下：
user: Please translate the following sentence from English to Chinese: For the year ended 31 December 2007, approximately 59.0% of the Group’s revenue was derived from sales during the third and fourth quarters of the year.

assistant: 截至二零零七年十二月三十一日止年度，本集團收益約 59.0% 來得自年內第三及第四季的銷售。
user: Please translate the following sentence from English to Chinese: 1. Unit No. 17 on 6th Floor, Houston Centre, No. 63 Mody Road, Kowloon, Hong Kong

assistant: 1. 香港九龍麼地道 63號好時中心 6樓 17室
user: Please translate the following sentence from English to Chinese: (iii) allocation to the discretionary welfare fund;

assistant: (iii)向任意公益金撥款；
user: Please translate the following sentence from English to Chinese: prohibiting PRC commercial banks from granting loans to project companies that have not obtained the relevant land use right certificates, land planning permits, project planning permits and construction works commencement permits;

assistant: 禁止中國的商業銀行向並無獲得相關土地使用權證、土地規劃許可證、項目規劃許可證及建設工程施工許可證之項目公司授出貸款；
user: Please translate the following sentence from English to Chinese: The exploration area east of the Yulin General Exploration Area is described as “Prospecting Deep Ore Body of Guilaizhuang Gold Deposits in Pingyi County, Shandong Province and Peripheral Gold Deposits,” the exploration license is T37120131202048999, the area is 27.53 km2, and the owner is Geological Exploration Institute of Shandong Zhengyuan of China Metallurgical Geology Bureau.

assistant: 「山東省平邑縣歸來莊金礦深部及周邊金礦普查」位於榆林勘探區東鄰，勘查許可證號爲 T37120131202048999，面積 27.53 平方公里，擁有人均爲中國冶金地質總局山東正元地質勘查院。
user: Please translate the following sentence from English to Chinese: We maintain basic accounts with banks independent of the Controlling Shareholders.

assistant: 我們與獨立於控股股東的銀行維持基本賬戶。
user: Please translate the following sentence from English to Chinese: allowance for impairment of other receivables .

assistant: 其他應收款項減值撥備.
user: Please translate the following sentence from English to Chinese: 9. According to the relevant PRC laws and regulations, (i) the initial validity period of exploration rights cannot exceed 3 years, and could be renewed for a period of not exceeding 2 years each time afterwards;

assistant: 9. 根據有關中國法律及法規，(i)探礦權的初步有效期不能超過三年，以及其後每次可重續的期間不超過兩年；
user: Please translate the following sentence from English to Chinese: According to Jingtian & Gongcheng, save that the Company has pledged its land use right of the site at No. 36 Gao Xin Liu Road, Xi’an National Hi-tech Industrial Development Zone, Xi’an, Shaanxi Province, the PRC and all the buildings erected thereon, the Company is not subject to any mortgage or other security interests in respect of other production facilities.

assistant: 根據競天公誠，除本公司已抵押的土地使用權（有關位於中國陜西省西安市國家高新科技開發區高新六路 36號的土地）及所有上建樓宇外，本公司概無有關其他生產設備的按揭或其他抵押權益。
user: Please translate the following sentence from English to Chinese: The special dividend was declared in recognition of the contribution of the then shareholders to the Group.

assistant: 宣派特別股息是爲了嘉許當時的股東曾作出的貢獻。
user: Please translate the following sentence from English to Chinese: The property is currently leased from an independent third party to the Group for a term of 6 years from 16 June 2006 to 15 June 2012.

assistant: 該物業現由貴集團自獨立第三方租用，自二零零六年六月十六日起至二零一二年六月十五日止，爲期 6年。
user: Please translate the following sentence from English to Chinese: Longlifu has advertised through different mass media including newspapers and television in the PRC.

assistant: 蘇州朗力福一直透過不同大衆媒體在中國進行廣告宣傳，包括報章及電視。
user: Please translate the following sentence from English to Chinese: The increase in the Group’s operating profit and operating margin was primarily due to the decrease in the Group’s cost of sales, selling and marketing expenses and general and administrative expenses, in each case, as a percentage of sales, for the reasons stated above.

assistant: 本集團經營利潤及經營利潤率增加主要由於上述種種原因導致本集團的銷售成本、銷售及市場推廣開支以及一般及行政開支佔銷售額的百分比均有減少所致。
user: Please translate the following sentence from English to Chinese: Less than 1 month .

assistant: 一個月以下.
user: Please translate the following sentence from English to Chinese: No allowance has been made in our report for any charges, mortgages or amounts owing on any of the property interests valued nor for any expenses or taxation which may be incurred in effecting a sale. Unless otherwise stated, it is assumed that the properties are free from encumbrances, restrictions and outgoings of an onerous nature, which could affect their values.

assistant: 我們的估值報告並無考慮所估值的任何物業權益所欠負的任何抵押、按揭或債項，以及在出售過程中可能產生的任何開支或稅項。 除另有說明外，我們假設該物業權益概不附帶任何可影響其價值的繁重產權負擔、限制及支銷。
user: Please translate the following sentence from English to Chinese: The shopping malls we have selected usually generate a turnover of over RMB1.0 billion per year, have luxury international brands as tenants or represent the trendy local shopping center.

assistant: 我們所選擇購物中心每年的營業額通常在人民幣10億元以上，擁有國際奢侈品牌作爲租戶或爲當地時尚購物中心。
user: Please translate the following sentence from English to Chinese: The Law on Construction was adopted on February 15, 2008.

assistant: 於二零零八年二月十五日採納建築法。
user: Please translate the following sentence from English to Chinese: For illustrative purpose only, the unaudited pro forma financial information prepared in accordance with Rule 4.29 of the Listing Rules, is set out here to provide the investors with further information to assess the financial performance of the Group after taking into account (a) the earnings per Share of the Group for the year ended 31 December 2004 as if the listing of the Company’s Shares had taken place on 1 January 2004 and (b) the adjusted net tangible assets of the Group to illustrate the financial position of the Group after completion of the Reorganisation and the International Offering.

assistant: 本附錄載列根據上市規則第 4.29條編制的未經審覈備考財務資料，此等資料僅供參考，旨在向投資者提供進一步資料，以評估計及(a)本集團截至二零零四年十二月三十一日止年度的每股股份盈利（假設本公司股份之上市於二零零四年一月一日已經完成），及 (b)本集團的經調整有形資產淨值（用以顯示在重組及國際發售完成後本集團的財務狀況）後本集團的財務狀況。
user: Please translate the following sentence from English to Chinese: Our Company, the Joint Global Coordinators, the Joint Sponsors, the HK eIPO White Form Service Provider and their respective agents and nominees have full discretion to reject or accept any application, or to accept only part of any application, without giving any reasons.

assistant: 本公司、聯席全球協調人、聯席保薦人、網上白表服務供應商及彼等各自的代理及代名人可全權酌情拒絕或接納任何申請，或僅接納任何部分的申請，而無須就此提供理由。
user: Please translate the following sentence from English to Chinese: Mr. Wong has experience in auditing, accounting and financial advisory services.

assistant: 黃先生於審計、會計及金融諮詢服務擁有經驗。
user: Please translate the following sentence from English to Chinese: (a) In 2002, Mr. Guo Zi Wen acquired a 10% equity interest in GD Aoyuan Properties Management Co from Mr. Guo Zi Ning and became its sole beneficial owner;

assistant: (a) 於二零零二年，郭梓文先生向郭梓寧先生收購廣東奧園物業管理公司的10%股本權益，成爲該公司的唯一實益擁有人；
user: Please translate the following sentence from English to Chinese: (ii) a water pollution control license required to be obtained before any discharge of trade effluents into a communal server or communal drain in a water control zone commences;

assistant: (ii) 水污染管制牌照，須在商業污水排入特定水質管制區的公用污水渠前取得；
user: Please translate the following sentence from English to Chinese: Trademark number Goods/Services

assistant: 商標編號貨品服務
user: Please translate the following sentence from English to Chinese: All personal guarantee from the Controlling Shareholders and corporate guarantee from Elite will be released upon Listing.

assistant: 控股股東的所有個人擔保及鮮運所作公司擔保將於上市時解除。
user: Please translate the following sentence from English to Chinese: Table 5–4:

assistant: 表 5–4：
user: Please translate the following sentence from English to Chinese: Shareholders’ general meetings can be annual general meetings or extraordinary general meetings. Shareholders’ meetings shall be convened by the Board.

assistant: 股東大會分爲股東周年大會及股東特別大會。 股東大會須由董事會召開。
user: Please translate the following sentence from English to Chinese: 8 LPIM, plastic mould injection, fabric lamination, fabric production, welding and spraying (Note 2)

assistant: 8 LPIM、塑料注模、面料貼膜、面料生產、焊接及噴漆（附註2）
user: Please translate the following sentence from English to Chinese: Total equity

assistant: 權益權益合計
user: Please translate the following sentence from English to Chinese: We declared one-off and non-recurring special dividends of RMB20.0 million to our Shareholders on February 24, 2009 and distributed such dividends on September 16, 2009.

assistant: 我們已於2009年2月24日向股東宣派一次性的非經常性的人民幣20.0百萬元的特別股息，並於 2009 年 9 月 16 日分配該等股息。
user: Please translate the following sentence from English to Chinese: Such trade fairs and exhibitions provide us with a platform to collate relevant market information and trends and provide us with the opportunity to meet with potential customers.

assistant: 該等貿易展銷會及展覽會爲我們提供一個平臺，可蒐集有關市場資訊及趨勢，併爲我們提供與潛在客戶洽談的機會。
user: Please translate the following sentence from English to Chinese: Since the production process of the Group is generally sales driven, the Group will only commence production after customers’ orders are placed and purchases of raw materials are made in accordance with the pre-determined production schedule.

assistant: 由於本集團之生產過程通常由銷售帶動，本集團將僅於客戶發出訂單後方開始生產，而原材料之採購則基於預早釐定之生產時間表而作出。
user: Please translate the following sentence from English to Chinese: These were forwarded to PT Intertek Utama Services of Jakarta Indonesia, for analysis of Total Fe, SiO2, S, P, and minor elements.

assistant: 該等取樣品已送至PT Intertek Utama Services of Jakarta Indonesia作全鐵、二氧化硅、硫、磷及微量元素含量分析。
user: Please translate the following sentence from English to Chinese: i. the Group has obtained the land use rights of portion of the property with a total site area of approximately 97,921.90 sq.m. under the PRC laws and regulations and is entitled to occupy, use, transfer, lease, mortgage or dispose of such portion of the land use rights within the valid terms as stipulated in the Land Use Rights Certificates;

assistant: i. 貴集團已獲得該物業部份（總佔地面積約爲97,921.90平方米）的土地使用權，根據中國法律及法規，有權於土地使用權證有效期內佔有、使用、轉讓、租賃、按揭或處理該部份土地使用權；
user: Please translate the following sentence from English to Chinese: Access networks, “the last mile” connecting the end-users of the Internet networks, will generate the most optical fibre cable demand associated with Internet network applications to replace the copper-made cables used in existing access networks from 2015 to 2020, which is also one of the goals set by the “Broadband China” Strategic Implementation Plan to increase the use of optical fibre cables in access networks, specifically to increase Fibre-To-The-Home coverage.

assistant: 接入網是連接互聯網終端用戶的「最後一里」，將產生涉及互聯網應用的最大光纜需求，以於二零一五年至二零二零年替代現有接入網所使用的銅質電纜，這也是「寬帶中國」戰略實施方案爲增加光纜在接入網的使用（尤其是增加光纖到戶覆蓋率）而設定的目標之一。
user: Please translate the following sentence from English to Chinese: Presently, the Group offers its arcade game-on-demand service in Hong Kong only but has also planned to extend its business coverage into other parts of the Greater China Region.

assistant: 目前本集團僅在香港提供街機自選遊戲服務，但亦計劃將該等業務拓展至大中華區內其他地區。
user: Please translate the following sentence from English to Chinese: Over the past three years, the production of sedans has increased from approximately 4.8 million units in 2007 to 7.5 million units in 2009, with further capacity expansions in progress or being planned by most automobile manufacturers.

assistant: 過去三年，轎車的產量已由2007年的4.8百萬輛增至2009年的7.5百萬輛，大部分汽車製造商正在或正計劃進一步擴大產能。
user: Please translate the following sentence from English to Chinese: (aa) Voluntary winding-up which commences with the members’ resolution or upon the happening of a specified event (fixed or limited life company) and which itself can be sub-divided into a members’ voluntary winding-up and a creditors’ voluntary winding-up;

assistant: (aa) 由股東決議案或因特定事項（就固定或有限年期公司而言）發生而開始的自願清盤，其中可細分爲股東自願清盤及債權人自願清盤；
user: Please translate the following sentence from English to Chinese: The appointment of the non-executive Director may be terminated by either party by giving at least three months’ written notice to the other.

assistant: 非執行董事的任期可由任何一方向另一方發出至少三個月的書面通知終止。
user: Please translate the following sentence from English to Chinese: (ii) our restaurants are strategically located in prime areas in Hong Kong;

assistant: (ii)旗下餐廳選址經精心部署，分佈香港各區黃金地段；
user: Please translate the following sentence from English to Chinese: Nice Ace may, at its option, pay cash to the Warrant Holders to fulfill such obligation provided that such option shall not be available to Nice Ace if such Warrant Holder specifies that such option is not available to Nice Ace. Š Put Rights:

assistant: Nice Ace 可選擇向認股權證持有人支付現金代替履行上述責任，惟倘認股權證持有人指明 Nice Ace 不可行使該選擇權，則 Nice Ace 不可行使上述選擇權。 認沽權：
user: Please translate the following sentence from English to Chinese: 1. Internet Data Center Solution An Internet Data Center involves the setting up of a centralised location to provide network solutions focusing on network facilities management and control as well as network data collection and analysis for the ISPs and other users.

assistant: 1. 互聯網數據中心解決方案 互聯網數據中心乃建立一個集中地點，提供網絡解決方案，並專注於爲 ISP 及其他使用者提供網絡設施管理及控制以及網絡數據蒐集及分析。
user: Please translate the following sentence from English to Chinese: Total identified net assets Goodwill (Note f)

assistant: 已識別資產總淨值商譽（附註 f）
user: Please translate the following sentence from English to Chinese: Stabilization is a practice used by securities practitioners in some markets to facilitate the distribution of securities.

assistant: 穩定市場活動乃若干市場證券商爲促進證券分銷而採取的一種做法。
user: Please translate the following sentence from English to Chinese: c) We have been provided with a legal opinion on the property prepared by the Group’s PRC legal advisors, which contains, inter alia, the following information:

assistant: c) 吾等已獲提供　貴集團中國法律顧問就該物業編制的法律意見，其中包括以下資料：
user: Please translate the following sentence from English to Chinese: Applicable standard gas price at year/period end (RMB/m3) .

assistant: 年╱期末適用標準燃氣價格　（人民幣元╱立方米）.
user: Please translate the following sentence from English to Chinese: SHI Gang ( ), aged 39, is our deputy general manager and sales director.

assistant: 施剛，39歲，爲我們的副總經理兼銷售總監。
user: Please translate the following sentence from English to Chinese: According to the relevant PRC laws and regulations, we may be liable for losses or damages relating to injuries suffered by our employees or third parties arising from any accident that occurs due to our or our employees’ action or failure to act.

assistant: 根據相關中國法律及法規，我們可能須就我們的僱員或第三方因我們或我們的僱員的作爲或不作爲而引致的任何意外而遭受與人身傷害有關的損失或損害承擔責任。
user: Please translate the following sentence from English to Chinese: For Third Party Brand Products for which no existing sole distribution rights have been given, or for which we are in a better bargaining position, we will source such products directly from the manufacturers.

assistant: 就並無獲授現有唯一分銷權的第三方品牌產品或在議價方面對我們較有利者，我們將直接向製造商採購有關產品。
user: Please translate the following sentence from English to Chinese: 33. Contingent Liabilities

assistant: 33. 或有負債
user: Please translate the following sentence from English to Chinese: Accordingly, the provision of such advertising services falls within the de minimis exemption under Rule 14A.33(3) of the Listing Rules and is exempt from all of the Connected Transaction Requirements.

assistant: 因此，提供該等廣告服務乃符合上市規則第 14A.33(3)條項下之最低豁免規定，故可獲豁免所有關連交易規定。
user: Please translate the following sentence from English to Chinese: Effect of income tax arising from available-for-sale financial assets .

assistant: 可供出售金融資產產生的所得稅影響 .