billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Functions and powers of the Listing Appeals Committee 3.37 The Listing Appeals Committee shall be the review body in respect of any decision of the GEM Listing Committee on any of the following matters:

assistant: 上市上訴委員會的職務及職權 3.37 就 GEM 上市委員會對下列任何事宜作出的任何決定而言，上市上訴委員會將爲複覈機關：
user: Please translate the following sentence from English to Chinese: or (c) will be required, pursuant to the Model Code for Securities Transactions by Directors of Listed Issuers to be notified to the issuer and the Exchange once the issuer’s securities are listed;

assistant: 或 (c) 須於發行人的證券上市後依據《上市發行人董事進行證券交易的標準守則》立即通知發行人及本交易所；
user: Please translate the following sentence from English to Chinese: (a) for the allotment, issue or grant of such securities pursuant to an offer made to the shareholders of the issuer which excludes for that purpose any shareholder that is resident in a place outside Hong Kong provided the directors of the issuer consider such exclusion to be necessary or expedient on account either of the legal restrictions under the laws of the relevant place or the requirements of the relevant regulatory body or stock exchange in that place and, where appropriate, to holders of other equity securities of the issuer entitled to be offered them, pro rata (apart from fractional entitlements) to their existing holdings;

assistant: (a) 按照一項售股計劃，根據發行人股東當時的持股量，按比例（零碎權益除外）將該等證券分配、發行或授予發行人股東（如股東居住地區在香港以外，而發行人董事考慮到有關地區的法例或該地有關監管機構或證券交易所的規定後，認爲因此有必要或適宜不將該等股東包括在內，則不包括該等股東）及（如屬適用）持有發行人其他股本證券並有權獲發售的人士；
user: Please translate the following sentence from English to Chinese: 8.3 Where the property the subject of the valuation report has been valued on an open market basis and by reference to the residual method, the valuation report should:

assistant: 8.3 凡估值報告所指的物業按公開市場基準及參照餘值法估值，則估值報告應：
user: Please translate the following sentence from English to Chinese: (c) a close associate of an employee of the independent financial adviser who is directly engaged in providing the advice to the issuer;

assistant: (c) 獨立財務顧問直接參與向發行人提供意見的僱員的緊密聯繫人；
user: Please translate the following sentence from English to Chinese: RELEVANT NOTIFIABLE TRANSACTIONS INVOLVING THE ACQUISITION OR DISPOSAL OF MINERAL OR PETROLEUM ASSETS 18.09 A Mineral Company proposing to acquire or dispose of assets which are solely or mainly Mineral or Petroleum Assets as part of a Relevant Notifiable Transaction must:

assistant: 涉及收購或出售礦產或石油資產的相關須予公佈交易 18.09 礦業公司擬收購或出售資產作爲相關須予公佈交易一部分，而所收購或出售的資產純粹或主要是礦產或石油資產，則該礦業公司必須遵守下列各項：
user: Please translate the following sentence from English to Chinese: (3) of the date on which the expert’s statement was made and whether or not it was made by the expert for incorporation in the listing document.

assistant: (3) 該名專家作出陳述的日期，以及該項陳述是否由該名專家作出以供上市文件刊載。
user: Please translate the following sentence from English to Chinese: 26. A listed issuer shall include the following information in addition to the information required under the relevant accounting standard in respect of pension schemes:

assistant: 26. 除相關會計準則所規定的披露資料外，上市發行人須披露下述有關退休金計劃的資料：
user: Please translate the following sentence from English to Chinese: (4) if applicable, the minimum amount and multiples thereof in which the security is transferable;

assistant: (4) 如屬適用，證券可予轉讓的最低數額及倍數；
user: Please translate the following sentence from English to Chinese: (b) the aggregate of the directors’ basic salaries, housing allowances, other allowances and benefits in kind for each of the three financial years immediately preceding the issue of the listing document;

assistant: (b) 於緊接上市文件刊發前三個會計年度內，每個會計年度董事的基本薪金、房屋津貼、其他津貼及非現金利益總額；
user: Please translate the following sentence from English to Chinese: 13. In the case of an issue of non-collateralised structured products, a description of the issuer’s activities in relation to its use of structured products, derivative warrants, options, futures, swaps and similar instruments covering the following matters:

assistant: 13. 如屬非抵押結構性產品的發行，則說明發行人有關運用結構性產品、衍生權證、期權、期貨、掉期合約或類似工具方面的活動，包括下列事項：
user: Please translate the following sentence from English to Chinese: Factors which the Exchange will consider include:

assistant: 本交易所將考慮的因素包括：
user: Please translate the following sentence from English to Chinese: The following is the text of the Listing Agreement denoted in bold type, each paragraph being followed (where appropriate) by notes denoted in italics on its interpretation and application.

assistant: 下文以粗體字排印的是上市協議的文本； 就文內釋義及適用範圍而作出的附註，則於每段之後以斜體字排印。
user: Please translate the following sentence from English to Chinese: (1) comply with the Exchange Listing Rules applicable to Compliance Advisers;

assistant: (1) 遵守適用於合規顧問的《上市規則》條文；
user: Please translate the following sentence from English to Chinese: 31.04 Generally and apart from compliance with all the specific requirements of the GEM Listing Rules, an issuer must comply with the following:

assistant: 31.04 除一般須符合《GEM 上市規則》的一切特定規定外，發行人必須遵守以下各項：
user: Please translate the following sentence from English to Chinese: (d) have been in the previous 6 months, are or will be the subject of an application for listing on the following stock exchange(s)*

assistant: (d) 於過去六個月曾經申請、現正或將會申請在下列證券交易所上市 *
user: Please translate the following sentence from English to Chinese: 43. The situation of the registered office and, if different, the head office and transfer office.

assistant: 43. 註冊辦事處的地址，及（如有不同）總辦事處及過戶處的地址。
user: Please translate the following sentence from English to Chinese: (2) any supplementary listing document published since the current listing document was published;

assistant: (2) 自現行上市文件刊發後所刊發的任何補充上市文件；
user: Please translate the following sentence from English to Chinese: (a) less than 0.1%;

assistant: (a) 低於 0.1%；
user: Please translate the following sentence from English to Chinese: After the draft listing document has been submitted to the Exchange the three delays must not exceed six months, in total;

assistant: 如上市文件草稿已提交本交易所，則三次押後合計不得超過 6 個月；
user: Please translate the following sentence from English to Chinese: (b) having made specific enquiry of all directors, whether the directors of the issuer have complied with, or whether there has been any non-compliance with, the required standard of dealings and its code of conduct regarding directors’ securities transactions;

assistant: (b) 在向所有董事作出特定查詢後，發行人的董事是否有遵守或不遵守「交易必守標準」所訂有關董事進行證券交易的標準及其本身所訂有關的行爲守則；
user: Please translate the following sentence from English to Chinese: (i) where the business is conducted through a company, an interest as a director (other than an independent non-executive director) or a substantial shareholder of such company;

assistant: (i) 如該業務是經由一家公司進行，董事作爲該公司的董事（獨立非執行董事除外）或主要股東之權益；
user: Please translate the following sentence from English to Chinese: An application involves determining whether an issuer is eligible for listing and whether securities are eligible for listing.

assistant: 申請涉及釐定發行人以及債務證券是否符合上市資格。
user: Please translate the following sentence from English to Chinese: It also sets out certain recommended disclosure items on discussion and analysis (see rule 18.83) that listed issuers are encouraged to include in their half-year and annual reports.

assistant: 本章亦載有若干在討論及分析（見《GEM 上市規則》第 18.83 條）建議披露的事項，本交易所鼓勵上市發行人在半年報告及年度報告內附載。
user: Please translate the following sentence from English to Chinese: (i) change the nature or scope of its business, and if there are changes then they must still be consistent with the scope or purpose specified in the auction or tender document;

assistant: (i) 更改其業務性質或範疇，以及若出現變動，有關變動必須仍與拍賣或招標文件所註明的範疇或目的一致；
user: Please translate the following sentence from English to Chinese: 11. The amount or estimated amount of the expenses of the issue and of the application for listing and by whom the same are payable.

assistant: 11. 是次發行及申請上市的費用或預計費用，以及該等費用應由那一方支付。
user: Please translate the following sentence from English to Chinese: their respective capital contributions and percentage interests in the profits, dividends or other distributions of the joint venture;

assistant: 各方的出資額及分享盈利的百分比； 合營公司的股息或其他分派；
user: Please translate the following sentence from English to Chinese: 16.04 Paragraph 19 of Part A and paragraph 21 of Part B of Appendix 1 set out additional requirements for the contents of listing documents relating to convertible equity securities.

assistant: 16.04 附錄一A部第19段及B部第21段載列可轉換股本證券的上市文件內容的附加規定。
user: Please translate the following sentence from English to Chinese: (e) the making of any final judgment, declaration or order by any court or tribunal of competent jurisdiction whether on appeal or at first instance which is not subject to any or further appeal, which may adversely affect the issuer’s enjoyment of any portion of its assets where the aggregate value of the total assets or the aggregate amount of profits or revenue attributable to such assets represents more than 5% under any of the percentage ratios defined under rule 19.04(9).

assistant: (e) 具司法管轄權的法院或審裁處（不論在上訴或不得再進行上訴的初審訴訟中）頒佈終局裁決、宣告或命令，而此等裁決、宣告或命令可能對發行人享有其部分資產造成不利影響，且該部分資產的總值或是該等資產的應占盈利或收益總額，按《GEM 上市規則》第 19.04(9) 條所界定的任何百分比率計算超過 5%。
user: Please translate the following sentence from English to Chinese: If the agreement for the transaction covers over one year, the transaction will be classified based on the largest cap during the term of the agreement.

assistant: 如有關交易的協議期限超過一年，有關交易將以協議期內最高的上限作爲分類基準。
user: Please translate the following sentence from English to Chinese: 6A.18 For the avoidance of doubt, a replacement Sponsor shall not be regarded as having satisfied any of the obligations of a Sponsor by virtue of work performed by a predecessor Sponsor.

assistant: 6A.18 爲避免產生疑問，替任保薦人不應因前任保薦人已履行的工作而被視爲已履行了保薦人的任何責任。
user: Please translate the following sentence from English to Chinese: Overseas issuers with a dual listing are referred to rule 24.07 which may be relevant in this regard.

assistant: 有雙重上市地位的海外發行人應參閱《GEM上市規則》第24.07條，其規定或與此有關。
user: Please translate the following sentence from English to Chinese: (3) For (c)(i) above, in respect of options granted to directors or chief executives pursuant to share option schemes under Chapter 23 of the GEM Listing Rules, the statements should show such details as are required to be disclosed under Rule 23.07(1) of the GEM Listing Rules.

assistant: (3) 在上文(c)(i)的情況下，就依據《GEM上市規則》第二十三章下的股份期權計劃授予董事或最高行政人員的期權而言，聲明應顯示按《GEM 上市規則》第 23.07(1) 條所規定須予披露的詳情。
user: Please translate the following sentence from English to Chinese: 43. A statement of any material adverse change in the financial or trading position of the group since the end of the period reported on in the accountants’ report, or an appropriate negative statement.

assistant: 43. 就有關集團自會計師報告所申報期間結束以後財政或經營狀況出現任何重大的不利轉變的聲明，或適當的否定聲明。
user: Please translate the following sentence from English to Chinese: (6) the arrangements for the variation in the subscription or purchase price or number of securities to take account of alterations to the share capital of the issuer;

assistant: (6) 就發行人股本的變更而更改證券的認購或購買價或數目的安排；
user: Please translate the following sentence from English to Chinese: 18A.02 In addition to satisfying the requirements of Chapter 11, a Mineral Company which has applied for listing must also satisfy the requirements of this Chapter.

assistant: 18A.02 除《GEM 上市規則》第十一章的規定外，申請上市的礦業公司亦須符合本章的規定。
user: Please translate the following sentence from English to Chinese: In particular, it may not grant any option during the period commencing one month immediately before the earlier of:

assistant: 尤其是不得在以下較早日期之前一個月內授出期權：
user: Please translate the following sentence from English to Chinese: (ii) An auditor may resign his office by depositing at the issuer’s seat a notice in writing to that effect and containing:

assistant: (ii) 核數師如要辭去職務，則可將書面通知置於發行人註冊辦事處。
user: Please translate the following sentence from English to Chinese: If no relevant approval has been obtained from a competent authority the valuer should state the source of and the basis of the assumptions used.

assistant: 如並未獲取主管當局的有關批准，估值師應聲明所採用假設的來源及基準。
user: Please translate the following sentence from English to Chinese: Definition of connected person 14A.07 A “connected person” is:

assistant: 關連人士的定義 14A.07 「關連人士」指：
user: Please translate the following sentence from English to Chinese: If such approval is given, the Exchange will normally require the report to contain a statement of the financial effect of the material differences (if any) and a summary of any material differences in disclosure (if any) from either of the standards referred to in rule 7.12.

assistant: 若給予批准，本交易所通常會要求報告中載有與《GEM 上市規則》第 7.12 條所指的任何其中一種準則比較的重大差異（如有）所產生的財政影響的聲明，以及申明任何披露資料方面的重大差異（如有）的概要。
user: Please translate the following sentence from English to Chinese: Nothing in this Practice Note detracts from or diminishes those obligations.

assistant: 本應用指引的內容概不削弱或減少該等責任。
user: Please translate the following sentence from English to Chinese: 24.3 In addition to discretionary bonus payments, all bonus payments to which a director is contractually entitled and which are not fixed in amount, together with the basis upon which they are determined, must be disclosed under subparagraph (4) above.

assistant: 24.3 除了酌情花紅之外，董事按合約規定享有而並非定額的所有花紅，以及釐定該筆花紅金額的準則，須按上述第 (4) 分段的規定予以披露。
user: Please translate the following sentence from English to Chinese: A “profit forecast” for this purpose means any forecast of profits or losses, however worded, and includes any statement which explicitly or implicitly quantifies the anticipated level of future profits or losses, either expressly or by reference to previous profits or losses or any other benchmark or point of reference.

assistant: 就此而言，「盈利預測」是指任何有關盈虧的預測（不論所用的字眼），同時包括任何（明示或暗示）可計算未來盈虧預期水平的陳述（不論是明示還是通過參照過往盈虧或任何其他基準或參考標準的方式表示），也包括以下的任何盈虧估計：
user: Please translate the following sentence from English to Chinese: Buying or selling of consumer goods or services

assistant: 購買或出售消費品或消費服務
user: Please translate the following sentence from English to Chinese: (a) the quorum and voting requirements for general meetings of shareholders and for separate meetings of holders of domestic shares and foreign shares (and, if applicable, H shares);

assistant: (a) 有關股東大會會議，及內資股與外資股（及 H 股，如適用）持有人的個別股東會議的法定人數及投票規定；
user: Please translate the following sentence from English to Chinese: (2) the participants of the scheme and the basis of determining the eligibility of participants;

assistant: (2) 計劃的參與人和釐定參與人資格的基準；
user: Please translate the following sentence from English to Chinese: 17. Where listing is sought for shares which will not be identical with shares already listed:

assistant: 17. 如尋求上市的股份將不會與已上市的股份完全相同：
user: Please translate the following sentence from English to Chinese: (2) produce a Competent Person’s Report, which must form part of the relevant circular, on the Resources and/or Reserves being acquired or disposed of as part of the Relevant Notifiable Transaction;

assistant: (2) 就相關須予公佈交易中收購或出售的資源量及╱或儲量，提交合資格人士報告，該報告須載於有關通函內；
user: Please translate the following sentence from English to Chinese: (3) Any listing document or circular and every annual report and accounts, half-year and quarterly report issued by an issuer pursuant to the GEM Listing Rules (excluding any Explanatory Statement issued pursuant to rule 13.08) must contain at a prominent position in the document, and in bold type, a statement about the characteristics of GEM, in the form set out in rule 2.20.

assistant: (3) 根據《GEM 上市規則》由發行人刊發的任何上市文件或通函及每份年報及賬目、半年報告及季度報告（不包括根據《GEM 上市規則》第 13.08 條所刊發的任何說明函件），必須於文件顯眼位置以粗體刊載以《GEM 上市規則》第 2.20 條所載格式提述 GEM 特色的陳述。
user: Please translate the following sentence from English to Chinese: (i) [Repealed 1 January 2007]

assistant: (i) [ 於 2007 年 1 月 1 日刪除 ]
user: Please translate the following sentence from English to Chinese: 31. Particulars of any restriction affecting the remittance of profits or repatriation of capital into Hong Kong from outside Hong Kong.

assistant: 31. 關於影響從香港以外地區將盈利匯回或將資金調回香港的任何限制的詳情。
user: Please translate the following sentence from English to Chinese: (4) [Repealed 1 July 2008]

assistant: (4) [ 已於 2008 年 7 月 1 日刪除 ]
user: Please translate the following sentence from English to Chinese: (3) The disclosure obligation for an event in rule 13.25A(2)(b) only arises where:

assistant: (3) 《上市規則》第 13.25A(2)(b) 條所述的事件只有在下列情況下才產生披露責任：
user: Please translate the following sentence from English to Chinese: If an overseas issuer is in doubt as to what more detailed and/or additional information should be provided, it should contact the Exchange for guidance.

assistant: 如海外發行人對應提供哪些更加詳盡及 / 或更多額外資料有任何疑問，應聯絡本交易所尋求指引。
user: Please translate the following sentence from English to Chinese: and (6) if relevant and material to the Mineral Company’s business operations, information on the following:

assistant: 及 (6) 若下列事宜與礦業公司業務營運有重大關係，須提供以下資料：
user: Please translate the following sentence from English to Chinese: (1) The statements should include the percentage which the aggregate long position in shares represents to the issued voting shares of the issuer.

assistant: (1) 聲明應包括在股份的合計好倉佔發行人已發行的有投票權股份的百分率。
user: Please translate the following sentence from English to Chinese: (i) Proved Reserves;

assistant: (i) 證實儲量；
user: Please translate the following sentence from English to Chinese: Where it is not possible to quantify the effects of the change in the accounting policies, or the effects are not significant, this shall be stated.

assistant: 若更改會計政策及計算方法的影響不能量化，又或影響不大，亦須如實說明。
user: Please translate the following sentence from English to Chinese: PART A — TAP ISSUES 29.02 Where application is made by an issuer for listing of a tap issue, the Exchange will normally apply the same requirements for each subsequent tranche as would apply to the initial tranche.

assistant: A部—不限量發行 29.02 如發行人就不限是發行提出上市申請，本交易所通常會把適用於首批上市的債務證券的規定，同樣施行於其後每批上市的債務證券。
user: Please translate the following sentence from English to Chinese: If the actual monetary value results in the transaction falling within a higher classification of notifiable transaction, the listed issuer must announce this fact by means of an announcement which is published in accordance with rule 2.07C as soon as reasonably practicable and comply with the additional requirements of such higher classification.

assistant: 如實際幣值引致該項交易被界定爲較高類別的須予公佈的交易，則上市發行人須在合理切實可行的範圍內，儘快按照《上市規則》第 2.07C 條的規定刊登公告公佈此事，並遵守此等較高類別交易的附加規定。
user: Please translate the following sentence from English to Chinese: (b) each joint venture arrangement must be on an arm’s length basis and on normal commercial terms;

assistant: (b) 每一項合營安排是各方基於各自獨立利益、按一般商務條款所商議形成的安排；
user: Please translate the following sentence from English to Chinese: (b) additional information in respect of major customers (meaning, other than in relation to consumer goods or services, the ultimate customer, and in relation to consumer goods or services the ultimate wholesaler or retailer as the case may be) and suppliers (meaning the ultimate supplier of items which are not of a capital nature) as follows:

assistant: (b) 有關主要客戶（即非與消費物品或服務有關的最終客戶，及有關消費物品或服務的最終批發商或零售商）（視乎情況而定）及供應商（即非資本性物品的最終供應商）的附加資料如下：
user: Please translate the following sentence from English to Chinese: — where an issuer is subject to an offer, but only where terms have been agreed in principle and require discussion with and agreement by one or more major shareholders.

assistant: —發行人接獲某項需要約，但只在原則上就有關的條款達成協議，而需與一名或多名主要股東商議並獲得其同意。
user: Please translate the following sentence from English to Chinese: 13.06A An issuer and its directors must take all reasonable steps to maintain strict confidentiality of inside information until it is announced.

assistant: 13.06A 發行人及其董事在內幕消息公佈前必須採取所有合理步驟確保消息絕對保密。
user: Please translate the following sentence from English to Chinese: Such disclosure must appear on the front cover of the listing document and in a prominent position at the front of the document and be in a form approved by the Exchange.

assistant: 有關資料必須以本交易所批准的形式載於上市文件封面及文件前頁的顯眼位置。
user: Please translate the following sentence from English to Chinese: Joint control means control exercised by 2 or more persons who have concluded an agreement which may lead to their adopting a common policy in respect of the issuer.

assistant: 共同控制指由兩名或以上達成協議使彼等可對發行人採取共同政策的人士所施行控制。
user: Please translate the following sentence from English to Chinese: (c) if there is no such interests or short positions, a statement of that fact,

assistant: (c) 如無上述權益或淡倉，應如實說明，
user: Please translate the following sentence from English to Chinese: The following paragraphs of Part B of Appendix 1: 8, 24, 26(1), 26(3), 26(4), 26(5), 37 and 42(4)

assistant: 《GEM 上市規則》附錄一 B 部的下列各段： 第 8、24、26(1)、26(3)、26(4)、26(5)、 37、42(4) 段
user: Please translate the following sentence from English to Chinese: 3. Under Chapter 14, non-exercise of an option is not a transaction.

assistant: 3. 根據《上市規則》第十四章，不行使選擇權並不會構成一項交易。
user: Please translate the following sentence from English to Chinese: (3) [Repealed 25 June 2007]

assistant: (3) [ 已於 2007 年 6 月 25 日刪除 ]
user: Please translate the following sentence from English to Chinese: (a) the issuer must comply with any applicable statutory requirements regarding minimum subscription levels;

assistant: (a) 發行人必須遵守有關最低認購額的任何適用法定規定；
user: Please translate the following sentence from English to Chinese: The provisions of rule 2A.33 and this rule shall apply mutatis mutandis to the temporary Chairman and temporary Deputy Chairman as if all references to the Chairman and Deputy Chairman were references to the temporary Chairman and temporary Deputy Chairman respectively.

assistant: 上市規則第 2A.33 條及本條規則的規定於作出必要修訂後將適用於臨時主席及臨時副主席，猶如凡提及主席及副主席之處乃分別指臨時主席及臨時副主席。
user: Please translate the following sentence from English to Chinese: The Chief Executive of HKEC may not be elected as either Chairman or Deputy Chairman of the Listing Committee.

assistant: 交易及結算所行政總裁不得被委任爲上市委員會主席或副主席。
user: Please translate the following sentence from English to Chinese: In addition to discretionary bonus payments, all bonus payments to which a director is contractually entitled and are not fixed in amount, together with the basis upon which they are determined must be disclosed under sub-paragraph (d) above.

assistant: 除了酌情的花紅派發外，董事按合約規定享有的所有非定額花紅派發，連同釐定有關款額的基準，均須按上述第 (d) 分段予以披露。
user: Please translate the following sentence from English to Chinese: (1) supplying the Exchange with details in writing of how to contact him including home, office, mobile and other telephone numbers, email address and correspondence address (if the authorised representative is not based at the registered office), facsimile numbers if available, and any other contact details prescribed by the Exchange from time to time;

assistant: (1) 以書面通知本交易所與其本人聯絡的方法，包括住宅、辦公室，手機及其他電話號碼，電郵地址及聯絡地址（如授權代表不在發行人的註冊辦事處工作），圖文傳真號碼（如有）及本交易所不時指定的其他聯絡資料；
user: Please translate the following sentence from English to Chinese: or (b) International Financial Reporting Standards (IFRS);

assistant: 或 (b) 《國際財務報告準則》；
user: Please translate the following sentence from English to Chinese: Trading halt or suspension 9.03 An issuer shall endeavour to avoid any trading halt or suspension of dealings in its securities.

assistant: 短暫停牌或停牌 9.03 發行人應盡力避免其證券短暫停牌或停牌。
user: Please translate the following sentence from English to Chinese: (8) If insufficient space is provided for completion of any paragraph, additional information may be entered on a separate sheet of paper, duly signed and attached.

assistant: (8) 如任何段落的空間不敷應用，請另紙填寫，並妥爲簽署，然後緊釘在本表格之上。
user: Please translate the following sentence from English to Chinese: (b) include a summary of the force majeure clause(s) and explain when its provisions cease to be exercisable;

assistant: (b) 包括不可抗力事件的條款概要，並解釋其條款何時終止行使；
user: Please translate the following sentence from English to Chinese: For the purposes of this rule “professional adviser” includes any financial adviser, lawyer, accountant, property valuer or any other person retained by an issuer to provide professional advice in relation to a matter governed by the GEM Listing Rules. It does not include Sponsors or Compliance Advisers.

assistant: 就本規則而言，「專業顧問」包括任何財務顧問、律師、會計師、物業估值師或由發行人聘任以就 GEM 上市規則所管轄事宜而提供專業意見的任何其他人士，但不包括保薦人或合規顧問。