billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Regulatory Environment Our business and results of operations could be materially affected by changes in the policies, laws and regulations relating to the PRC banking industry, including the extent to which we can engage in certain businesses, activities or charge fees.

assistant: 監管環境 與中國銀行業相關的政策、法律及法規的變動，可能會對本行的業務及經營業績造成重大影響，包括本行可從事若干業務、活動或收取費用的範圍。
user: Please translate the following sentence from English to Chinese: For direct sales to hospitals, transfer of ownership occurs at the time when our products have been implanted or used during surgical procedures.

assistant: 就向醫院作出的直接銷售而言，所有權於本集團產品在手術過程中已被植入或使用時發生轉移。
user: Please translate the following sentence from English to Chinese: (c) Primary activity in Rule 18.04 The primary activities of our Group involve the exploration for, development and production of iron ore, being a type of natural resources.

assistant: (c) 第 18.04 條的主要業務 本集團主要業務涉及天然資源之一鐵礦的勘探、開發及生產。
user: Please translate the following sentence from English to Chinese: For management purposes, the Group has been operating in one segment, which is iron ore mining and processing in Malaysia.

assistant: 就管理目的而言，貴集團一直經營一個分部，即於馬來西亞進行鐵礦石開採及選礦。
user: Please translate the following sentence from English to Chinese: (iii) if, without leave, he is absent from meetings of the Directors (unless an alternate Director appointed by him attends) for 12 consecutive months, and the Directors resolve that his office be vacated;

assistant: (iii) 如未告假而連續12個月缺席董事會會議（除非已委任代理人董事代其出席）且董事議決將其撤職；
user: Please translate the following sentence from English to Chinese: HK$100,000 3 years from 1 May 2012 to 30 April 2015

assistant: 100,000 港元 自 2012 年 5 月 1 日起至 2015 年 4 月 30 日止三年
user: Please translate the following sentence from English to Chinese: BUSINESS Internal health and safety procedures Our Group has established procedures to provide its workers with a safe and healthy working environment by adopting work safety rules for employees.

assistant: 業　務 內部健康及安全程序 本集團已制定程序，透過採納僱員工作安全規則爲工人提供安全及健康的工作環境。
user: Please translate the following sentence from English to Chinese: An exempted company must make available at its registered office in electronic form or any other medium, copies of its books of account or parts thereof as may be required of it upon service of an order or notice by the Tax Information Authority pursuant to the Tax Information Authority Law of the Cayman Islands.

assistant: 獲豁免公司在稅務資訊局根據開曼羣島稅務資訊局法例送達命令或通知後，應按該命令或通知所規定，在其註冊辦事處以電子形式或任何其他媒介提供其賬冊副本或其任何部分。
user: Please translate the following sentence from English to Chinese: Number of clients Number of contracts signed

assistant: 客戶數目所簽署的合約數目
user: Please translate the following sentence from English to Chinese: We funded our growth principally from internally generated funds, bank borrowings and trust financings.

assistant: 我們主要利用來自內部產生資金、銀行借款及信託融資爲我們的增長籌集資金。
user: Please translate the following sentence from English to Chinese: 2. Selection of Constituent Stocks

assistant: 2. 成分股選擇
user: Please translate the following sentence from English to Chinese: When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and a recognition of a new liability, and the difference between the respective carrying amounts is recognized in profit or loss. Inventories Inventories are stated at the lower of cost and net realizable value. Cost is determined on the weighted average basis.

assistant: 當現有金融負債被同一貸款人以與原有負債條款有重大差別的金融負債取代，或現有負債條款經重大修訂，則上述取代或修訂將視爲終止確認原有負債，並確認新負債，而有關賬面值之間的差額在損益賬內確認。 存貨 存貨按成本與可變現淨值兩者的較低者列賬。
user: Please translate the following sentence from English to Chinese: (c) Effect of bad weather conditions on the opening of the application lists” in this prospectus.

assistant: (c) 惡劣天氣對開始登記認購申請的影響」兩節。
user: Please translate the following sentence from English to Chinese: The compliance officer will report to the Board when he is aware of or suspects that there is any deviation from the requirements, practice or procedures as set out in the compliance manual or that there is any potential breach of the relevant laws and regulations committed by any member of the Group.

assistant: 倘合規監察發現或懷疑有違反遵例手冊所載要求、慣例或程序，或本集團任何成員可能違反相關法律及法規，則會向董事會彙報。
user: Please translate the following sentence from English to Chinese: Any one of two or more joint holders may give effectual receipts for any dividends or other moneys payable or property distributable in respect of the Shares held by such joint holders. Whenever the board or the Company in general meeting has resolved that a dividend be paid or declared, the board may further resolve that such dividend be satisfied wholly or in part by the distribution of specific assets of any kind.

assistant: 兩名或以上聯名持有人當中任何一名人士，可就該等聯名持有人所持股份的任何應付股息或其他款項或可分派財產發出有效收據。 凡董事會或本公司已於股東大會上議決派付或宣派股息，董事會即可繼而議決以分派任何類別指定資產的方式支付全部或部分該等股息。
user: Please translate the following sentence from English to Chinese: The insolvency or bankruptcy of a counterparty may also affect the enforceability of contractual rights;

assistant: 對手方在無力償債或破產的情況下亦可能影響合約權利的可執行性；
user: Please translate the following sentence from English to Chinese: HISTORY, DEVELOPMENT AND REORGANISATION On 30 May 2006, 100 shares of HK$1 each were allotted and issued, fully paid at par, to MSL.

assistant: 歷史、發展及重組 於二零零六年五月三十日， 100 股每股面值 1 港元之按面值繳足股款股份獲配發及發行予傳廣通媒體。
user: Please translate the following sentence from English to Chinese: Save as aforesaid, none of our Directors has or is proposed to have a service contract with us or any of our subsidiaries (other than contracts expiring or determinable by the employer within one year without the payment of compensation (other than statutory compensation)).

assistant: 除上述者外，董事與本公司或其任何附屬公司概無訂立或擬訂立任何服務合約（不包括於一年內屆滿或僱主可於一年內不付賠償（法定賠償除外）而終止的合 約）。
user: Please translate the following sentence from English to Chinese: TPG paid the Second Additional Payment in full on April 17, 2009 and did not receive additional shares in NT Holdings.

assistant: TPG於二零零九年四月十七日全額支付第二批額外付款，但並無獲得NT Holdings的額外股份。
user: Please translate the following sentence from English to Chinese: As at the Latest Practicable Date, we have registered the following Internet domain name:

assistant: 於最後實際可行日期，本行已註冊下列主要網絡域名：
user: Please translate the following sentence from English to Chinese: Its registered capital was increased to RMB20 million in November 2011, and was further increased to RMB30 million in April 2012.

assistant: 於二零一一年十一月，其註冊資本增至人民幣 20 百萬元，於二零一二年四月再進一步增加至人民幣 30 百萬元。
user: Please translate the following sentence from English to Chinese: 2.20 Employee benefits

assistant: 2.20 職工福利
user: Please translate the following sentence from English to Chinese: In respect of each Creation Application, the Manager shall be entitled to charge a Transaction Fee, which shall be paid by or on behalf of the relevant Participation Dealer and may be set off and deducted against any Cash Component due to the relevant Participating Dealer in respect of such Creation Application.

assistant: 倘若擁有用當期稅項負債抵銷當期稅項資產之法定行使權，而且遞延稅項與同一應納稅實體及同一稅收機關相關，即可抵銷遞延稅項資產及遞延稅項負債。
user: Please translate the following sentence from English to Chinese: The city has a well connected road network.

assistant: 太倉市擁有完善的道路網絡。
user: Please translate the following sentence from English to Chinese: THIS WEB PROOF INFORMATION PACK IS IN DRAFT FORM. 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. FINANCIAL INFORMATION Mobile phone services The Group’s revenue derived from the provision of mobile phone services decreased by approximately 14.0% from approximately HK$30.1 million in 2007 to approximately HK$25.9 million in 2008.

assistant: 本網上預覽資料集必須與其封面「警告」一節一併閱讀。 財務資料 流動電話服務 本集團來自提供流動電話服務的所得收益由二零零七年約30,100,000港元減少約14.0% 至二零零八年的約25,900,000港元。
user: Please translate the following sentence from English to Chinese: The benefit of any rounding adjustments will be retained by the CSOP ChiNext ETF.

assistant: 任何四捨五入調整所產生的利益將歸 CSOP 創業板 ETF 保留。
user: Please translate the following sentence from English to Chinese: Other operating expenses .

assistant: 其他營業費用 .
user: Please translate the following sentence from English to Chinese: According to NBSC and Hatch, China is one of the world’s leading producers of iron ore on a gross tonnage basis.

assistant: 鐵礦生產 根據國家統計局及赫氏，按總噸位計算，中國是全球主要鐵礦生產國之一。
user: Please translate the following sentence from English to Chinese: Plant and machinery Furniture and equipment Office equipment Motor vehicles Leasehold improvements

assistant: 廠房及機器傢俬及裝置辦公設備汽車租賃裝修
user: Please translate the following sentence from English to Chinese: The industry cycle has been accelerated significantly since customers are expecting a shorter designing period and more collections for new seasonal trends.

assistant: 由於客戶期望設計期縮短，亦期望推出更多新季度潮流系列，行業週期因此顯著加快。
user: Please translate the following sentence from English to Chinese: REGULATIONS AND POLICIES IMPACTING THE INDUSTRY In 2010, the MOM issued two policy changes that greatly affected business’ ability to hire foreign labour, especially low wage workers that require an ‘S Pass’ or ‘Work Permit’ to be employed in Singapore.

assistant: 影響業界的規則及政策 在2010年，人力部頒佈兩項政策變更，大大影響了公司聘用外勞的能力，特別是需要「S Pass」或「工作準證」方能在新加坡就業的低薪工人。
user: Please translate the following sentence from English to Chinese: Besunyen Investment Co., Ltd.(i) .

assistant: 碧生源投資有限公司(i) .
user: Please translate the following sentence from English to Chinese: The amount of aluminum extrusion products used in the PRC for heat sinks was approximately 253,000 MT in 2011.

assistant: 於二零一一年，中國用作散熱器的鋁型材產品的數量約爲253,000公噸。
user: Please translate the following sentence from English to Chinese: Distribution between secured and unsecured interest-bearing bank and other borrowings

assistant: 抵押及無抵押計息銀行及其他融資之間的分佈
user: Please translate the following sentence from English to Chinese: Associates are accounted for using the equity method whereby they are initially recognised at cost and thereafter, their carrying amount are adjusted for the Group’s share of the post-acquisition change in the associates’ net assets except that losses in excess of the Group’s interest in the associate are not recognised unless there is an obligation to make good those losses.

assistant: 聯營公司採用權益法入賬，初步按成本確認，其後就貴集團分佔聯營公司資產淨值於收購後的變動調整其賬面值，惟超出貴集團於聯營公司的權益的虧損不予確認，除非有責任彌補該等虧損。
user: Please translate the following sentence from English to Chinese: If no excess Rights Shares are allotted to the Qualifying Shareholders, the amount tendered on application is expected to be returned to such Qualifying Shareholders in full by ordinary post at their own risk to their registered addresses on or before Wednesday, 1 December 2010.

assistant: 倘概無額外供股股份配發予合資格股東，已繳交之申請款項預期將於二零一零年十二月一日（星期三）或之前以平郵方式按登記地址全數退還予有關合資格股東，郵誤風險概由彼等自行承擔。
user: Please translate the following sentence from English to Chinese: Mr. Leung .

assistant: 梁先生.
user: Please translate the following sentence from English to Chinese: We provided our product and quality specifications to our sub-contractors and the sub-contractors arranged transportation and delivery of the finished products to our designated warehouses.

assistant: 我們向分包商提供產品及品質規格，而分包商則安排運輸及交付成品予我們的指定倉庫。
user: Please translate the following sentence from English to Chinese: (1) The remaining 1% equity interest is held by Mr. Zheng Shengjian, an Independent Third Party.

assistant: (1) 餘下1%股權由獨立第三方鄭聖健先生持有。
user: Please translate the following sentence from English to Chinese: Net cash outflow from investing activities .

assistant: 投資活動的現金流出淨額 .
user: Please translate the following sentence from English to Chinese: Since the size of the pork operation was far from being able to enjoy any economies of scale, the gross profit generated from the pork business could not compensate the expenses incurred to maintain the daily operation of the pork business.

assistant: 由於豬隻經營規模與達致規模效益相距甚遠，故豬肉業務所得毛利不能補償用於維持豬肉業務日常營運的開支。
user: Please translate the following sentence from English to Chinese: Office equipment .

assistant: 辦公室設備 .
user: Please translate the following sentence from English to Chinese: (ii) Source of funds

assistant: (ii) 資金來源
user: Please translate the following sentence from English to Chinese: We are headquartered in Shanghai, where our main sales office, our design and R&D centers are located.

assistant: 我們的總部設於上海，上海亦是我們的主要銷售辦事處以及設計和研發中心所在地。
user: Please translate the following sentence from English to Chinese: Since the abovementioned transfer of shares, Mr. Chow and Mr. Yu directly owned 83% and 17% of the entire equity interest in Polyfair HK, respectively, up to the date immediately prior to the Reorganisation.

assistant: 由於上述股份轉讓，截至緊接重組前當日，周先生及餘先生分別直接擁有寶髮香港全部股權的83%及17%。
user: Please translate the following sentence from English to Chinese: However, all transactions carried out by or on behalf of the Trust will be on arm’s length terms.

assistant: 然而，各方進行或代表信託進行的所有交易，將按公平條款進行。
user: Please translate the following sentence from English to Chinese: Your application must be for a minimum of 5,000 Employee Reserved Shares.

assistant: 必須最少有 1,000 名股東各自持有價值超過人民幣 1,000 元之股份；
user: Please translate the following sentence from English to Chinese: For further details of our asset quality management, please see “Risk Management and Operations — Credit Risk Management — Portfolio Management and Monitoring”.

assistant: 有關我們資產質量管理的進一步詳情，請參閱「風險管理及營運－信貸風險管理－組合管理及監管」。
user: Please translate the following sentence from English to Chinese: All remittances must be made in Hong Kong dollars by cheques which must be drawn on an account with, or by cashier’s orders which must be issued by, a licensed bank in Hong Kong and made payable to “HANNY HOLDINGS LIMITED – PROVISIONAL ALLOTMENT ACCOUNT” and crossed “ACCOUNT PAYEE ONLY”.

assistant: 所有股款均須以港元支票或銀行本票繳付，而有關支票或銀行本票須以香港之持牌銀行戶口付款或由香港之持牌銀行開出，註明抬頭人爲「HANNY HOLDINGS LIMITED – PROVISIONAL ALLOTMENT ACCOUNT」，並以「只准入抬頭人賬戶」劃線方式開出。
user: Please translate the following sentence from English to Chinese: Our design proposal also generally includes recommendations in respect of items of equipment, and descriptions of the features and functions of such equipment.

assistant: 設計提案一般亦包括推薦器材項目以及就有關器材的特點及功能作說明。
user: Please translate the following sentence from English to Chinese: (i) increase its capital by such sum, to be divided into shares of such amounts as the resolution shall prescribe;

assistant: (i) 增加其股本並將該股份分爲若干股，所增加的數額及每股的款額均按決議案所訂明者；
user: Please translate the following sentence from English to Chinese: Other financial liabilities are recognised initially at fair value net of transaction costs incurred. Other financial liabilities are subsequently stated at amortised cost;

assistant: 其他金融負債以其公允價值扣除交易費用後的金額進行初始確認，並以攤餘成本進行後續計量。
user: Please translate the following sentence from English to Chinese: A substantial portion of our profit is derived from rental and other income from our warehouses in Hong Kong.

assistant: 我們溢利當中的絕大部分乃源自香港貨倉的租金及其他收入。
user: Please translate the following sentence from English to Chinese: Investors should therefore not place undue reliance on the prior trading history of the Singapore Shares when evaluating an investment in the Hong Kong Shares.

assistant: 投資者因而不應過分依賴新加坡股份的過往交易記錄評估香港股份的投資。
user: Please translate the following sentence from English to Chinese: Net cash from/(used in) financing activities .

assistant: 融資活動產生╱（動用）的　現金淨額.
user: Please translate the following sentence from English to Chinese: The liability component were designated by the Group as financial liability at fair value through profit and loss.

assistant: 負債部分已由　貴集團指定作以公平值計量且其變動計入損益之金融負債。
user: Please translate the following sentence from English to Chinese: Bank balances carry interest at prevailing market rates of 0.01% and 0.01% per annum as at 31 March 2017 and 31 March 2018.

assistant: 銀行結餘按二零一七年三月三十一日及二零一八年三月三十一日的通行市場利率每年 0.01% 及 0.01% 計息。
user: Please translate the following sentence from English to Chinese: Teaching Building

assistant: 教學樓
user: Please translate the following sentence from English to Chinese: We do not have long-term commitments with any of our major customers, which our Directors believe is in line with the market practice of the environmental cleaning services industry in Hong Kong.

assistant: 我們並無與任何主要客戶達成長期承諾，董事認爲此舉符合香港環境清潔服務行業的市場慣例。
user: Please translate the following sentence from English to Chinese: - investments in assets other than the Reference Index giving rise to delays or additional costs/taxes compared to an investment in the Reference Index;

assistant: - 投資於參考指數以外的資產，導致相對投資於參考指數而言出現延誤或額外費用/稅項；
user: Please translate the following sentence from English to Chinese: The charges shall be borne by the holder(s) of the Warrants or transferee who lodge the request with the transfer agent.

assistant: 該等費用須由認股權證之持有人或向過戶代理提出要求之承讓人承擔。
user: Please translate the following sentence from English to Chinese: If automobile suppliers raise the guidance prices for their products, customer demand for their automobiles, and in turn our sales, could be adversely affected.

assistant: 如果汽車供應商就本身的產品提高指引價格，客戶對其汽車的需求以及我們的銷售額可能會受到不利影響。
user: Please translate the following sentence from English to Chinese: Accordingly, the increase in prices of cotton yarns and synthetic yarns in 2010 had a greater and direct impact on the gross profit margin of our fabrics products.

assistant: 因此，二零一零年棉紗及合成棉價格上升，對本集團布料產品之毛利率構成較大之直接影響。
user: Please translate the following sentence from English to Chinese: Inventories consist of the following:

assistant: 存貨包括以下項目：
user: Please translate the following sentence from English to Chinese: Therefore, we are not able to report whether the properties are free of rot, infestation or any other structural defects.

assistant: 因此，吾等無法報告有關物業是否確無腐朽、蟲蛀或任何其他結構性損壞。
user: Please translate the following sentence from English to Chinese: Such transactions will only be carried out in the best interests of the Direct Replication Fund and in accordance with market practices as expected by the relevant regulators. They are strictly regulated and must, amongst other things, be able to be terminated at any time at the initiative of the Direct Replication Fund.

assistant: 該等交易只會在符合直接複製基金最大利益並且遵照有關監管機構期望的市場慣例的情況下才進行。 該等交易受嚴格監管，並且必須(除其他事項外)可由直接複製基金隨時主動終止。
user: Please translate the following sentence from English to Chinese: Pursuant to the new Enterprise Income Tax Law of the PRC, starting from 2008, withholding tax at a rate of 10% will be required to be recognized for profits to be distributed by our PRC subsidiaries to our Company or any overseas group companies.

assistant: 根據中國新企業得稅法，自二零零八年起，本集團中國附屬公司向本公司或任何海外集團公司所分派的利潤均須繳納10%預提所得稅。
user: Please translate the following sentence from English to Chinese: support our financial leasing, trust, real estate and other businesses.

assistant: 支持融資租賃、信託、房地產等業務。
user: Please translate the following sentence from English to Chinese: The increase in average space utilization from 2007 to 2008 primarily reflected the increase in our shipping volume in the Northeast Asia Market and the decrease in our capacity in this market due to the relocation of certain vessels from the Northeast Asia Market to the Southeast Asia Market.

assistant: 二零零七年至二零零八年平均實載率有所增加，主要反映我們東北亞市場的裝運量上升，並由於將若干船舶從東北亞市場調往東南亞市場令我們在此市場的運力下降。
user: Please translate the following sentence from English to Chinese:  if a change in the economic, regulatory or political situation relating to the Sub-Fund or Class concerned would justify such liquidation;

assistant: 有關附屬基金的經濟、監管或政治環境出現變化，因而有充分理由支持將受影響的附屬基金或類別清盤；
user: Please translate the following sentence from English to Chinese: and (iii) there has not been any interruption in the business of our Group which may have or has had a significant effect on the financial position of our Group in the 12 months preceding the date of this prospectus.

assistant: 及 (iii) 本集團的業務於本招股章程刊發日期前 12 個月內並無出現任何中斷，以致對本集團的財務狀況構成重大不利影響。
user: Please translate the following sentence from English to Chinese: The basis for estimate or assumption has not been changed in the past and is not likely to change in the future.

assistant: 過往估計或假設並無變動，且於日後亦不大可能發生變動。
user: Please translate the following sentence from English to Chinese: An ageing analysis of the trade receivables of the Group as at the end of each reporting period, based on the invoice date, is as follows:

assistant: 於各報告期末按發票日期計算的貴集團貿易應收款項的賬齡分析如下：
user: Please translate the following sentence from English to Chinese: The Reference Index is a free float-adjusted market capitalisation index that is designed to measure the performance of the developed countries of the Pacific region, excluding Japan by targeting all companies with a market capitalisation within the top 85% of their respective home market’s investable equity universe 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指數，所反映的是太平洋地區(日本除外)的已發展國家的表現，針對的公司都是按淨股息再投資後的總回報計算，其市值在本國市場可投資股票範圍首 85%之內的公司(在符合整體最小規模要求之下)。
user: Please translate the following sentence from English to Chinese: We rely on Prodo to manage the projects and other third party software to prepare and handle the documents requested by our customers.

assistant: 我們依賴 Prodo 管理項目及其他第三方軟件以編制及處理客戶要求的文件。
user: Please translate the following sentence from English to Chinese: The Warrantors shall also procure that up to and inclusive of the Restriction End Date, among other things, without our consent:

assistant: 如未經我們同意，保證人亦應於受限制截止日期前（包括該日）促致（其中包括）：
user: Please translate the following sentence from English to Chinese: REGULATORY OVERVIEW MACAU REGULATORY OVERVIEW This section enumerates a summary of the relevant laws and regulations applicable to the business in Macau.

assistant: 監管概覽 澳門監管概覽本節概述適用於澳門業務的相關法律及法規。
user: Please translate the following sentence from English to Chinese: (a) Save as disclosed in this listing document:

assistant: (a) 除本上市文件所披露者外：
user: Please translate the following sentence from English to Chinese: For details, please refer to the paragraph headed ‘‘Business — Legal proceedings and Legal compliance — Non-compliance with Inland Revenue Ordinance’’ in this prospectus. Under the IRO, any person who without reasonable excuse fails to comply with the requirement of a notice given to him under section 51(1) is liable to a maximum fine of HK$10,000 for each offence and a further fine of treble the amount of tax undercharged in consequences of the failure to comply with the notice under section 51(1).

assistant: 不遵守稅務條例（香港法例第 112 章（）「稅務條例」）可能會導致罰款或額外稅收 於往績記錄期，我們有若干與稅務條列之不合規，因爲未根據稅務條列第 51 (1) 節於規定時間限制內完成利潤稅回報，詳情請參考本招股章程「業務—法律訴訟及法律合規—不符合稅務條例」一段，根據稅務條列，任何人士沒有合理理由不遵守根據第 51 (1) 節寄發予彼等只通要求則每項罪行罰款最高爲 10,000 港元及如未能遵守根據第 51 (1) 節發出通知之後果，則另須繳三倍罰款。
user: Please translate the following sentence from English to Chinese: (c) the “Circular on Issues Related to the Pilot Scheme for Domestic Securities Investment through Renminbi Qualified Foreign Institutional Investors”（國家外匯管理局關於人民幣合格境外機構投資者境內證券投資試點有關問題的通知）issued by SAFE and effective from 11 March 2013;

assistant: ( b ) 中國證監會頒佈並於 2013 年 3 月 1 日起生效的《關於實施《人民幣合格境外機構投資者境內證券投資試點辦法》的規定》；
user: Please translate the following sentence from English to Chinese: In addition, the dividends (if any) paid by the Sub-Fund to Shareholders will result from corresponding amounts being received under the OTC Swap Transaction(s), and any such amounts will be net of the applicable PRC tax on dividends, bonuses and interest. Without prejudice to the above, the value of the Sub-Fund's Shares is linked to the Index, the performance of which may rise or fall. Hence, investors should note that the value of their investment could fall as well as rise and they should accept that there is no guarantee that they will recover their initial investment.

assistant: 此外，附屬基金向股東支付的股息(如有)將從其根據場外掉期交易收到的相應款額中所得，該等款額將扣除就股息、紅利和利息須繳納的有關中國稅項。 在不影響上文所述的情況下，附屬基金的股份價值是與指數掛鉤的，而指數的表現可升亦可跌。