billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Revenue from customers contributing over 10% of the total revenue from continuing operations of the Group during the Relevant Periods are as follows:

assistant: 相關期間，佔貴集團持續經營業務總收益 10% 以上的客戶收益如下：
user: Please translate the following sentence from English to Chinese: (a) Green building certification consultancy Our gross profit of this segment increased by approximately HK$1.7 million or 15.7% between the years ended 31 March 2015 and 2016.

assistant: (a) 綠色建築認證顧問 此分部的毛利於截至二零一五年及二零一六年三月三十一日止年度之間增加約1,700,000港元或15.7%。
user: Please translate the following sentence from English to Chinese: Except for ‘‘Production process for a cream treating toothache and tooth inflammation’’ (一種治療牙痛、牙炎的乳膏生產工藝), all invention patents applied for are related to the production of total glucosides of peony.

assistant: 除「一種治療牙痛、牙炎的乳膏生產工藝」外，所有獲授的發明專利乃與生產白芍總苷有關。
user: Please translate the following sentence from English to Chinese: As of 29 May 2009, the trading limit was 5 percent.

assistant: 至 2009 年 5 月 29 日爲止，交易限額爲 5%。
user: Please translate the following sentence from English to Chinese: During 2009, 2010 and 2011, the sales of blister copper accounted for 89.6%, 94.2% and 92.5%, respectively, of our revenue;

assistant: 於2009年、2010年及2011年，粗銅的銷售額分別佔我們收益的89.6% 、94.2%及92.5%；
user: Please translate the following sentence from English to Chinese: Our online marketing initiatives In recent years, we have increased our online marketing activities by leveraging online social networks such as Weibo ( ) in the PRC and Facebook internationally with a goal of creating interest in our products and attracting end customers to visit our various POS and e-commerce channels.

assistant: 我們的網上市場推廣措施 近年，我們不斷加強網上市場推廣活動，在中國利用微博並在全球利用Facebook等網上社交網絡，培養大衆對產品的興趣，引領最終客戶瀏覽我們各個零售點及電子商貿渠道。
user: Please translate the following sentence from English to Chinese: As such, it is the general industry practice that dairy product manufacturers source raw milk directly from milk collection centres which collect fresh milk from dairy cows rather than dairy farms and individual dairy farmers.

assistant: 因此，按照行業慣例，乳製品製造商直接向從乳牛採集鮮奶的牛奶採集中心（而非牧場及個體農戶）採購生乳。
user: Please translate the following sentence from English to Chinese: In this regard, the directors of the Company consider that the Group’s credit risk is significantly reduced.

assistant: 在此方面，貴公司董事認爲貴集團之信貸風險大大減低。
user: Please translate the following sentence from English to Chinese: The export of Type 1 liquors out of Hong Kong is not regulated so long as such liquors are duty-paid within Hong Kong.

assistant: 從香港出口第1類酒類不受規管，前提是該酒類於香港已繳稅。
user: Please translate the following sentence from English to Chinese: PRC laws and regulations require us as a group and our Company and each of our insurance subsidiaries to maintain a minimum solvency margin ratio commensurate with the scale of our business operations and risk exposures.

assistant: 中國法律和法規規定本公司及各個保險子公司作爲一個集團及各自須保持與我們各自的業務營運規模及風險敞口相符的最低償付能力充足率。
user: Please translate the following sentence from English to Chinese: In comparison, the Japanese market declined with a compound annual rate of change (CARC) of -6.7%, and the Indian market increased with a CAGR of 9.1%, over the same period, to reach respective values of $23.5 billion and $51.6 billion in 2011.

assistant: 相比較而言，在同一時期，日本市場的年複合增長率的變化爲-6.7% ，而印度市場的年複合增長率爲9.1% ，並於2011年各自達到的價值分別爲235億美元和516億美元。
user: Please translate the following sentence from English to Chinese: Although the Company believes that Mr. LIU possesses the ability and experience to serve as a secretary to the Company, Mr. LIU does not possess a qualification stipulated in Rule 8.17(2) and may not be able to fulfill the requirements as a company secretary of a listed issuer stipulated under Rule 8.17 of the Hong Kong Listing Rules.

assistant: 儘管本公司相信劉先生具備出任本公司公司祕書的能力與經驗，但劉先生並不具備上市規則第 8.17(2)條訂明的資格，未必符合上市規則第8.17條對上市發行人公司祕書的要求。
user: Please translate the following sentence from English to Chinese: CONVERSION AGENT HK Conversion Agency Services Limited 2nd Floor, Infinitus Plaza 199 Des Voeux Road Central Hong Kong

assistant: 兌換代理人 HK Conversion Agency Services Limited 香港 中環德輔道中 199 號無限極廣場 2 樓
user: Please translate the following sentence from English to Chinese: and (viii) staffing, training and career planning as applicable.

assistant: 及(viii)人員配備、培訓及職業規劃（如適用）。
user: Please translate the following sentence from English to Chinese: Founded in 1979, SMERI has established its research network in China with a focus on pharmaceutical and healthcare industry.

assistant: 南方醫藥經濟研究所於1979 年成立，已在中國建立其研究網絡，並專注於醫藥及保健行業。
user: Please translate the following sentence from English to Chinese: The Investment Advisor is Vanguard Investments Australia Ltd based in Melbourne, Australia.

assistant: 投資顧問爲設於澳洲的墨爾本的 Vanguard Investments Australia Ltd。
user: Please translate the following sentence from English to Chinese: The Trustee will remain as the trustee of the Trust until the Trustee retires or is removed.

assistant: 受託人將繼續擔任本信託的受託人，直至受託人退任或被免職爲止。
user: Please translate the following sentence from English to Chinese: We recently entered into the mobile application business after launching Meicam (“美攝”), which had not generated revenue during the Track Record Period and bears risks and uncertainties that are unique to that business.

assistant: 我們於推出美攝後進軍移動應用業務。 於往績記錄期，其並無產生收益，且承擔該業務獨有的風險及不確定因素。
user: Please translate the following sentence from English to Chinese: While the Directors consider such assumptions to be reasonable, whether actual results will meet our expectations will depend on a number of risks and uncertainties over which we have no control.

assistant: 儘管董事認爲有關假設屬合理，但實際業績能否達到我們的期望將取決於多項我們無法控制的風險及不明朗因素。
user: Please translate the following sentence from English to Chinese: The Offer Shares will represent approximately 25% of the enlarged issued share capital of our Company immediately after completion of the Share Offer and the Capitalisation Issue (but without taking into account any Shares which may be issued pursuant to the Offer Size Adjustment Option and any options which may be granted under the Share Option Scheme).

assistant: 發售股份將佔緊隨股份發售及資本化發行完成後本公司經擴大已發行股本約 25%（但不計及根據發售量調整權及根據購股權計劃可予授出的任何購股權可予發行的任何股份）。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, the grant of any options by us for the subscription of Shares or other securities of our Company to any person who falls within any of the above classes of participants shall not, by itself, unless our Directors otherwise determine, be construed as a grant of option under the Share Option Scheme.

assistant: 爲清晰起見，除非本公司董事另行釐定，否則本公司向屬於上述任何參與人士類別的任何人士授出可認購股份或本公司其他證券的任何購股權，本身不得詮釋爲根據購股權計劃授出購股權論。
user: Please translate the following sentence from English to Chinese: The authorization and consent given by Zhen Yuan Sheng Ming to Jin Yu Cheng and/or Bau Shan as agent to sell the Products and to effect the Agreement and transactions thereunder is independent of each other and equal in status.

assistant: 朕園生命授權及同意金玉城及╱或寶山爲代理出售產品，以及令協議及其項下之交易生效互爲獨立及地位相同。
user: Please translate the following sentence from English to Chinese: Details of our independent non-executive Directors are set out in the section headed “Directors, Senior Management and Employees” in this Prospectus;

assistant: 有關獨立非執行董事的詳情載於本招股章程「董事、高級管理層及僱員」一節；
user: Please translate the following sentence from English to Chinese: Turnover for our other business segment decreased by 10.1% from US$3.0 million in 2008 to US$2.7 million in 2009 primarily due to a decrease in the sale of our in-house manufactured pharmaceutical products.

assistant: 我們其他業務分部的營業額下降10.1%，從二零零八年的3.0百萬美元降至二零零九年的2.7 百萬美元，主要由於我們自產藥品的銷售下降所致。
user: Please translate the following sentence from English to Chinese: STRUCTURE OF THE GLOBAL OFFERING Announcement of the final Offer Price, together with indication of the level of interests in the International Placing and the results of application under the Hong Kong Public Offer and basis of allocation of the Hong Kong Offer Shares is expected to be published on Tuesday, 2 July 2013.

assistant: 全球發售的架構 最終發售價、國際配售的踊躍程度及香港公開發售的申請結果以及香港發售股份的分配基準預期將於二零一三年七月二日（星期二）公佈。
user: Please translate the following sentence from English to Chinese: FORWARD-LOOKING STATEMENTS This prospectus contains forward-looking statements that are, by their nature, subject to significant risks and uncertainties.

assistant: 前瞻性陳述 本招股章程載有基於性質使然面對重大風險及不確定因素的前瞻性陳述。
user: Please translate the following sentence from English to Chinese: 4. Mainland China tax risk

assistant: 4. 中國大陸稅務風險
user: Please translate the following sentence from English to Chinese: Role of Chanceton Capital Lisi Group (Holdings) Limited (formerly known as “Magician Industries (Holdings) Limited”)

assistant: 利時集團（控股）有限公司（前稱「通達工業（集團）有限公司」）
user: Please translate the following sentence from English to Chinese: Our principal sources of liquidity are cash generated from our operations and bank borrowings.

assistant: 我們的主要流動性來源爲我們的經營活動產生的現金及銀行借款。
user: Please translate the following sentence from English to Chinese: The existence of a liquid trading market for the A shares may depend on whether there is supply of, and demand for, A shares.

assistant: 具流動性的A股買賣市場是否存在，取決於A股的供需情況。
user: Please translate the following sentence from English to Chinese: As a result of our Reorganisation, the Company currently directly and indirectly wholly owns the above subsidiaries.

assistant: 由於重組，本公司目前直接及間接全資擁有上述附屬公司。
user: Please translate the following sentence from English to Chinese: S&P/CITIC Index Information Services (Beijing) Co., Ltd. ( CITIC”)

assistant: 中信標普指數信息服務（北京）有限公司（「中信標普」）
user: Please translate the following sentence from English to Chinese: The Shares of this Sub-Fund are fully transferable to investors. Dealings in the Hong Kong Shares of the Sub-Fund on the SEHK commenced on 24 February 2010.

assistant: 附屬基金的香港股份於 2010 年 2 月 24 日在聯交所開始買賣。
user: Please translate the following sentence from English to Chinese: Investors are recommended to check the readiness of their brokers / intermediaries in respect of the Dual Counter trading and inter-counter transfers.

assistant: 建議投資者查詢其經紀/ 中介人是否準備就緒進行「雙櫃檯」交易及跨櫃檯轉換。
user: Please translate the following sentence from English to Chinese: Gains or losses are recognised in profit or loss when the liabilities are derecognised as well as through the amortisation process.

assistant: 當負債終止確認及進行攤銷時，收益或虧損於損益中確認。
user: Please translate the following sentence from English to Chinese: We provide the majority of our US employees with pension benefits. Salaried employees are provided benefits based on years of service and average salary levels. Hourly employees are provided benefits of stated amounts for each year of service.

assistant: 我們爲大多數美國僱員提供退休金福利。 受薪僱員的福利乃根據服務年數及平均工資水平提供。
user: Please translate the following sentence from English to Chinese: 11. Reserves Available for Distribution As at December 31, 2013, our Company did not have any reserve available for distribution to our Shareholders.

assistant: 11. 可供分派儲備於二零一三年十二月三十一日，本公司並無任何可供分派予股東的儲備。
user: Please translate the following sentence from English to Chinese: Securities may be represented by either a local listing or a foreign listing (including a depositary receipt) in the global investable equity universe.

assistant: 證券只可於以下情況由境外上市代表： 證券所屬的國家分類，符合某些境外上市規模要求；
user: Please translate the following sentence from English to Chinese: As at 30 September 2008, certain of the Property with a fair value of HK$856,170,000 and the bank deposits of HK$28,679,000 were pledged to Hang Seng Bank Limited, Fuzhou Branch to secure the Hang Seng Loan.

assistant: 於二零零八年九月三十日，公平值爲856,170,000港元之部分該物業及銀行存款28,679,000港元已抵押予恒生銀行有限公司福州分行，作爲恒生貸款之擔保。
user: Please translate the following sentence from English to Chinese: If these conditions continue or worsen, they may adversely affect the availability, terms of and cost of borrowings in the future. Any disruptions in our ability to renew existing borrowings or obtain new borrowings may materially and adversely affect our business, financial condition, results of operations and cash flows.

assistant: 倘若該等情況持續或轉壞，則可能不利影響日後可獲提供的借貸、借貸條款及借貸成本。 倘若我們無法重續現有借貸，或獲取新借貸，則或會重大不利影響我們的業務、財務狀況、經營業績和現金流量。
user: Please translate the following sentence from English to Chinese: The cash flows beyond one year period are extrapolated using a steady annual growth rate of 3% at the end of each reporting period.

assistant: 超過一年期的現金流量則於各報告期末按3%的穩定年增長率推斷。
user: Please translate the following sentence from English to Chinese: On demand or less than 1 month HK$’000

assistant: 須按要求或一個月以內償還 千港元
user: Please translate the following sentence from English to Chinese: Sole Sponsor’s due diligence

assistant: 獨家保薦人盡職審查
user: Please translate the following sentence from English to Chinese: (iv) Global minimum foreign inclusion factor requirement The minimum foreign inclusion factor requirement is the minimum foreign inclusion factor a security must have to be part of a market investable equity universe. A security’s foreign inclusion factor relates to the proportion of shares outstanding that is available for purchase in the public equity markets by international investors.

assistant: (iv) 環球最低外資納入因子要求 最低外資納入因子要求的意思是，證券必須具有最低外資納入因子，才符合被納入市場可投資股票範圍的資格。 證券的外資納入因子與可供國際投資者於公開股票市場購買的已發行股份比例有關。
user: Please translate the following sentence from English to Chinese: It should be noted that, under the CCASS Rules, HKSCC as nominee holder shall have no obligation to take any legal action or court proceeding to enforce any rights on behalf of the investors in respect of the SZSE Securities in the PRC or elsewhere.

assistant: 請注意，根據中央結算系統規則，香港結算（作爲名義持有人）並無責任採取任何法律行動或法律程序以代表投資者就深股通股票在中國或其他地方強制執行任何權利。
user: Please translate the following sentence from English to Chinese: For the two years ended 30 June 2016 and 2017 and the four months ended 31 October 2017, we had liquidated and ascertained damages of RM4.6 million, RM5.5 million and RM1.8 million, respectively. After the Track Record Period, under the assumption that the construction will be completed on 31 December 2018, our Group will be entitled to liquidated and ascertained damages of RM5.5 million and RM2.8 million for the two years ending 30 June 2018 and 2019, respectively. Selling and distribution expenses Our selling and distribution expenses primarily consist of advertisement and exhibition expenses and travelling expense.

assistant: 營業紀錄期間後，假設工程將於2018年12月31日竣工，截至2018年及2019年6月30日止兩個年度，本集團可獲得誤期損害約定賠償金分別爲5.5百萬令吉及2.8百萬令吉。 銷售及分銷開支 銷售及分銷開支主要包括廣告及展覽開支與差旅開支。
user: Please translate the following sentence from English to Chinese: The following sets forth further information on these contracts.

assistant: 以下載列該等合約的進一步資料。
user: Please translate the following sentence from English to Chinese: Depending on clients’ needs and requirements for their infrastructure works, provision of one or more aspects of the above engineering consultancy services might be required.

assistant: 視乎客戶對基礎設施工程的需要及要求，可能需要提供一種或多種上述工程顧問服務。
user: Please translate the following sentence from English to Chinese: We also outsource the production of certain non-critical parts and components, such as structural parts and rams to third-party manufacturers, which enables us to increase our overall production volume of hydraulic roof supports.

assistant: 我們亦向第三方生產商外包若干非主要零部件（如結構件及立柱）的生產，使我們能夠增加液壓支架的整體產量。
user: Please translate the following sentence from English to Chinese: The licensing agreement and the mould and tooling agreement may be terminated by, among others, written consent of the parties, or by us in the event of a breach of the agreement or change of control of the Vendor.

assistant: 許可協議和模具及工具協議可透過（其中包括）雙方的書面同意予以終止，抑或若賣方出現違反協議的行爲或控制權發生變更，則由我們終止該等協議。
user: Please translate the following sentence from English to Chinese: Railway design, construction, Independent operation, maintenance and non-executive investment in Hong Kong, director the PRC and a number of overseas cities;

assistant: 於香港、中國及海外多獨立非執行董事個城市從事鐵路設計、建設、營運、維護及投資；
user: Please translate the following sentence from English to Chinese: (ii) bonds issued or guaranteed by a Member State of the OECD or by their local authorities or supranational institutions and bodies of a community, regional or world-wide scope;

assistant: (ii) 由經合組織成員國或其地方管理局或超國家機構及社區、地區或全球性的機構發行或擔保的債券；
user: Please translate the following sentence from English to Chinese: The Reference Index is a free float-adjusted market capitalisation weighted index reflecting the performance of large, mid, and small capitalisation companies in Singapore on a total return basis with net dividends reinvested, subject to a global minimum size requirement.

assistant: 參考指數是公衆持股量調整市值加權指數，所反映的是新加坡大型、中型及小型資本公司按淨股息再投資後的總回報計算的表現，但須符合整體最小規模要求。
user: Please translate the following sentence from English to Chinese: Only one out of these seven brands/manufacturers is from the US.

assistant: 這七家品牌╱生產商中僅一家來自美國。
user: Please translate the following sentence from English to Chinese: Our cash flows used in operating activities is used primarily for raw material purchases, payment of utilities, selling costs, and staff salaries.

assistant: 我們於經營活動所用的現金流量主要用作購買原材料、支付水電費、銷售成本，以及員工薪金。
user: Please translate the following sentence from English to Chinese: Construction in progress.

assistant: 在建工程 .
user: Please translate the following sentence from English to Chinese: Further, Mr. D Tan, Mr. M Tan and Mr. R Gay have confirmed that during the Track Record Period and up to the date of the Listing, they have been and will be acting in concert and voted and will vote in a unanimous manner on any resolution in respect of the management, development and operations of our Group’s operations.

assistant: 此外，陳少義先生、陳治先生及倪朝祥先生已確認，於往績記錄期間及直至上市日期，彼等一直爲及將爲一致行動人士，並已就及將就任何有關本集團營運的管理、發展及經營的決議案一致投票。
user: Please translate the following sentence from English to Chinese: DIRECTORS, SENIOR MANAGEMENT AND STAFF chairman of United Hearts Youth Foundation Limited, a charitable organisation exempt from tax under the Inland Revenue Ordinance (Chapter 112 of the laws of Hong Kong), the primary objective of which is to take care of the needs and education for the children in Hong Kong and mountain areas in the PRC.

assistant: 董事、高級管理層及僱員 機構，其主要宗旨爲照顧香港及中國山區兒童之需要及爲兒童提供教育。
user: Please translate the following sentence from English to Chinese: The information contained herein is incomplete and subject to change and it must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. BUSINESS Sales strategies Our management reviews our sales strategies from time to time and mainly including the following criteria in formulating and/or modifying our sales strategies:

assistant: 本網上預覽資料集必須與其封面所載之「警告」一節一併閱讀。 業　務 銷售策略 管理層不時檢討我們的銷售策略，在制定及或調整銷售策略時主要考慮以下條件：
user: Please translate the following sentence from English to Chinese: Place and date of incorporation/ establishment

assistant: 成立地點及日期已發行及繳足股本
user: Please translate the following sentence from English to Chinese: and (v) writing-off the expenses of, or the commission paid or discount allowed on, any issue of shares or debentures of the company. Notwithstanding the foregoing, the Companies Law provides that no distribution or dividend may be paid to members out of the share premium account unless, immediately following the date on which the distribution or dividend is proposed to be paid, the company will be able to pay its debts as they fall due in the ordinary course of business.

assistant: 及 (v) 撇銷該公司因發行任何股份或債券而產生的費用或已付佣金或許可折讓。 除上述者外，公司法規定，除非緊隨建議分派或派付股息的日期，公司能如期清還在日常業務過程中產生的債項外，否則不得從股份溢價賬中撥款向股東分派或派付股息。
user: Please translate the following sentence from English to Chinese: We adopt our quality control system that involves the following measures and procedures:

assistant: 我們採用的質量控制系統涉及下列措施及程序：
user: Please translate the following sentence from English to Chinese: As a result of the Group Reorganisation, the Company became the holding company of the Group on 11 March 2011.

assistant: 集團重組後，貴公司於二零一一年三月十一日成爲貴集團的控股公司。
user: Please translate the following sentence from English to Chinese: PRODUCT ANNEX 25:

assistant: 產品附件 25：
user: Please translate the following sentence from English to Chinese: (b) staff costs, which are costs of our staff directly involved in the provision of our services, including project management and supervision personnel as well as direct labours for carrying out site works;

assistant: (b) 員工成本爲我們員工提供服務的直接相關成本（包括項目管理及監督人員以及進行地盤工程的直接勞工）；
user: Please translate the following sentence from English to Chinese: In connection with our Restructuring into a joint stock limited company, we allowed the then existing corporate and individual members to exchange their membership interest for the shares of the newly formed joint stock limited company.

assistant: 在本行重組爲股份有限公司時，本行容許當時的現有公司及個人股東將其股東權益轉換爲新成立股份有限公司的股份。
user: Please translate the following sentence from English to Chinese: For details of our purchases from the Shandong Trading Company, please refer to the section headed “Business – Products – Trading products” to this document.

assistant: 有關我們從山東貿易公司的採購詳情，請參閱本文件的「業務－產品－產品交易」。
user: Please translate the following sentence from English to Chinese: In anticipation of the increasing production capacity to meet the demand for the future PRC apparel market and increasing demand for the manufacturing OEM products from foreign customers, the Group intends to enlarge its production capacity by leasing more production areas and acquiring additional machinery and equipment for production in the first half of 2011 and the first half of 2012 respectively.

assistant: 在預期爲切合未來中國服裝市場需求而日益增長之產能及來自國外客戶對製造原設備製造產品日益增長之需求時，本集團擬分別於二零一一年上半年及二零一二年上半年透過租賃更多生產用地及購買額外生產機器及設備擴大其產能。
user: Please translate the following sentence from English to Chinese: The Group has established long-term relationships with its customers, particularly with those located in the European Countries and the United States where all of the five largest customers are based over there during the Track Record Period.

assistant: 本集團與其客戶（尤其與位於歐洲國家及美國之客戶）已建立長期關係，其中於往績記錄期間內，本集團五大客戶全部以該等地區爲基地。
user: Please translate the following sentence from English to Chinese: Acquired computer software is capitalised on the basis of the costs incurred to acquire and bring to use the specific software and is carried at cost less accumulated amortisation.

assistant: 所購入的電腦軟件按購入及令指定軟件可供使用所產生的成本撥充資本，並按成本減累計攤銷列賬。
user: Please translate the following sentence from English to Chinese: (iv) in the event that the Grantee is an employee of our Group when an Offer is made to him/her and he/she subsequently ceases to be an employee of our Group on any one or more of the grounds that he/she has been guilty of serious misconduct, or has committed an act of bankruptcy or has become insolvent or has made any arrangement or composition with his/her creditors generally, or has been convicted of any criminal offence involving his/her integrity or honesty or (if so determined by the Board) on any other ground on which an employer would be entitled to terminate his/her employment at common law or pursuant to any applicable laws or under the Grantee’s service contract with our Group, the date of cessation of his employment with our Group;

assistant: (iv) 承授人接獲要約時爲本集團僱員，而其後因嚴重行爲不當，或破產或無力償債，或與其全體債權人訂立任何償債安排或債務重組協議，或被裁定牽涉其操守或誠信之任何刑事罪行其中任何一項或多項理由，或（如董事會決定）因僱主按普通法或根據任何適用法律或根據承授人與本集團訂立之服務合約，有任何其他理由作出解僱而終止爲本集團僱員，則於承授人終止受僱於本集團當日；
user: Please translate the following sentence from English to Chinese: Our hedging strategies using these increased equity positions helped provide a relatively stable source of investment income in 2010.

assistant: 通過使用這些增加的股票持倉的對沖策略有助於我們在2010年獲得相對穩定的投資收益來源。
user: Please translate the following sentence from English to Chinese: Listing expenses directly attributable to issuing new Shares are recognised in equity, while other listing expenses are recognised as administrative expenses.

assistant: 發行新股份直接應占的上市開支於股本確認，而其他上市開支確認爲行政開支。
user: Please translate the following sentence from English to Chinese: No temporary document of title will be issued in respect of the Shares. No receipt will be issued for sums paid on application.

assistant: 概不會就股份發出任何臨時所有權文件，亦不會就申請時支付的款項發出任何收據。