billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: At the end of each month the Depositary provides a summary investment restrictions report on each Portfolio highlighting any violations in the period.

assistant: 每月底，存管人會對各投資組合在期內的任何違規行爲提供一份投資限制簡要報告。
user: Please translate the following sentence from English to Chinese: (d) Subsequent applications for subscription may be made by submitting a completed subscription application form in person, by post or by fax.

assistant: (d) 其後的認購申請可透過親自提交、郵寄或傳真已填妥的認購申請表格提出。
user: Please translate the following sentence from English to Chinese: In the event of any potential conflict of interest which may arise during the normal course of business, the Depositary will at all times have regard to its obligations under applicable laws including Article 25 of the UCITS V Directive.

assistant: 有關在正常業務過程中可能出現的利益衝突，存管處根據適用法律（包括 UCITS V 指引第 25 條）在任何時間均須負上責任。
user: Please translate the following sentence from English to Chinese: Each share to be issued by the Company in accordance with subscription applications received shall be considered as being an amount due to the Company until such time as it has been duly received by the Company.

assistant: 本公司根據所接獲的認購申請而發行的每股股份將被視爲欠負本公司的金額，直至本公司收妥有關金額之時爲止。
user: Please translate the following sentence from English to Chinese: Thus, investors should be aware that violations of the QFII/RQFII Regulations on investments arising out of activities of the Investment Manager could result in the revocation of, or other regulatory actions in respect of the quota, including any other portion utilised by the Fund for investment in QFII/RQFII Eligible Securities.

assistant: 因此，投資者應注意，倘若投資經理人的投資活動違反了QFII／RQFII規例，可能導致有關額度（包括本基金用於投資於QFII／RQFII合資格證券的任何其他部分）被撤銷，或被施加其他監管行動。
user: Please translate the following sentence from English to Chinese: People’s Republic of China

assistant: 中華人民共和國銀行
user: Please translate the following sentence from English to Chinese: (v) that the Fund’s incomes are applied in accordance with Luxembourg law and the Articles.

assistant: (v) 本傘子基金的收入乃根據盧森堡法律及公司章程應用。
user: Please translate the following sentence from English to Chinese: Renminbi currency risk – Renminbi is currently not a freely convertible currency as it is subject to foreign exchange control policies of and repatriation restrictions imposed by the Chinese government.

assistant: 人民幣貨幣風險 - 由於受中國政府所施行的外匯管制政策及資金調回限制的影響，人民幣現時不可自由兌換。
user: Please translate the following sentence from English to Chinese: China Construction Bank Corporation has been appointed as the custodian (“RQFII Custodian”) in respect of the investments in the People’s Republic of China (“PRC”) held by the Fund.

assistant: 中國建設銀行股份有限公司已獲委任爲基金所持之中華人民共和國（「中國」）投資項目的託管人（RQFII託管人）。
user: Please translate the following sentence from English to Chinese: ■■ have a medium to high risk tolerance;

assistant: ■具有中至高度風險承受能力；
user: Please translate the following sentence from English to Chinese: Issuers of asset-backed securities may also have limited ability to enforce the security interest in the underlying assets in the event of default.

assistant: 在違約的情況下，資產抵押證券的發行人在執行相關資產的抵押權益方面亦可能能力有限。
user: Please translate the following sentence from English to Chinese: The TRC is renewed on an annual basis and it is intended that the Subsidiary will apply for renewal on expiry with the local authorities.

assistant: 稅務居民證書按年更新，預期毛裏裘斯子公司將在證書屆期時向當地有關當局申請更新。
user: Please translate the following sentence from English to Chinese: (3) The fund liquidation team is responsible for the custody, clearing, valuation, realisation, and distribution of the Fund assets.

assistant: （3）基金清算小組負責基金資產的保管、清理、估價、變現和分配。
user: Please translate the following sentence from English to Chinese: Payment Procedure Subscription moneys should normally be paid in the relevant base currency or the class currency of such class of Units as determined by the Manager or the Trustee and as disclosed in the relevant Appendix.

assistant: 付款程序認購款項通常以由基金經理或受託人決定及在有關附錄披露的有關基礎貨幣或該單位類別的類別貨幣支付。
user: Please translate the following sentence from English to Chinese: (iv) the Fund or an Intermediary may require the investor to provide additional information and/or documentation which the Fund or an Intermediary may be required to disclose to the Luxembourg MOF;

assistant: (iv) 本傘子基金或中介機構或會要求投資者提供本傘子基金或中介機構或須向盧森堡財政部長披露的額外資料及／或文件；
user: Please translate the following sentence from English to Chinese: Interest income Interest income from bonds and certificates of deposits (CDs) is subject to withholding tax at the rate of 5%.

assistant: 利息收入 來自債券及存款證之利息收入須按稅率5%繳付預扣稅。
user: Please translate the following sentence from English to Chinese: Merrill Lynch Citrine Notes Equity Linked Series 10

assistant: 美林晶盈票據股票掛系列10
user: Please translate the following sentence from English to Chinese: Definitive Notes (if issued) will, if interest- bearing, have coupons attached.

assistant: 正式票據（一經發行）倘屬附息，將附有票息。
user: Please translate the following sentence from English to Chinese: The accounting, auditing and financial reporting standards in some of these markets are normally less stringent than international requirements.

assistant: 某些新興市場的會計、審計及財務報告標準一般不如國際上要求的那麼嚴格。
user: Please translate the following sentence from English to Chinese: Securities Lending Risk A sub-fund engaging in securities lending has a credit risk exposure to the counterparties to any securities lending contract.

assistant: 證券借貸風險參與證券借貸的子基金須面對任何證券借貸合約對手方的信貸風險。
user: Please translate the following sentence from English to Chinese: For purposes of determining whether a Deliverable Obligation satisfies the requirements of the definition of Fully Transferable Obligation, such determination shall be made as of the Valuation Date for the Deliverable Obligation, taking into account only the terms of the Deliverable Obligation and any related transfer or consent documents which have been obtained by the Determination Agent.

assistant: 就釐定一項可交付債項是否符合全面可轉讓債項定義的規定而言，該等釐定須於可交付債項的估值日作出，並只考慮可交付債項的條款，以及釐定代理已取得的任何相關轉讓或同意文件。
user: Please translate the following sentence from English to Chinese: You do not acquire any right in any Linked Stock in the Stock Basket, except where the Worst Performing Stock as of the Valuation Date is determined to be deliverable to you on the Settlement Date, in which case you will be entitled to the rights of such Worst Performing Stock from and including the Valuation Date in accordance with the General Terms and Conditions.

assistant: 閣下於股票籃子內任何掛鉤股票並無任何權利，除非決定將於結算日向　閣下交付於估值日的表現最差股票，在此情況下，根據一般條款及章則，　閣下由估值日（包括該日）起有權享有該表現最差股票的權利。
user: Please translate the following sentence from English to Chinese: (ix) All other swaps will be valued at fair value as determined in good faith pursuant to procedures established by the Directors;

assistant: (ix) 其他所有掉期交易將根據董事設定的程序所真誠釐定的公平價值進行估值；
user: Please translate the following sentence from English to Chinese: Investors should also note that the yield and relevant income are calculated by reference to an annual calculation period.

assistant: 投資者亦請留意，收益及有關收入乃參照年度計算期計算。
user: Please translate the following sentence from English to Chinese: - Geographic risk:

assistant: - 地區風險：
user: Please translate the following sentence from English to Chinese: The Management Company calculates stress tests on a monthly basis in order to facilitate the management of risks associated with possible abnormal movements of the market.

assistant: 管理公司每月計算壓力測試，以便管理與市場的可能異常變動相關的風險。
user: Please translate the following sentence from English to Chinese: (A) Liquidity coverage ratio/liquidity ratio (continued)

assistant: (A) 流動性覆蓋比率／流動資金比率（續）
user: Please translate the following sentence from English to Chinese: In certain interest rate environments, such as when real interest rates are rising faster than nominal interest rates, inflation-indexed securities may experience greater losses than other fixed income securities with similar durations. Fixed income securities with longer durations tend to be more sensitive to changes in interest rates, usually making them more volatile than securities with shorter durations.

assistant: 當實際利率上升時，通貨膨脹指數證券的價值將會下降。 在若干利率環境下，例如當實際利率的上升速度比名義利率快時，通貨膨脹指數證券的損失可能大於存續期相若的其他固定收益證券。 存續期較長的固定收益證券對於利率變動較爲敏感，通常會使該等證券相比存續期較短的證券更爲波動。
user: Please translate the following sentence from English to Chinese: However, the Investment Adviser will use its best efforts to avoid that such investments are made.

assistant: 然而，投資顧問將盡最大努力，避免此等投資。
user: Please translate the following sentence from English to Chinese: The Sub-Fund will seek to achieve its investment objective by primarily investing in debt securities, including sovereign and/or non-sovereign, floating and/or fixed, of varying maturities issued by the government or by multi-lateral agencies or by companies throughout the world such that at least 40% is invested at all times in United States and Greater China (People’s Republic of China, Hong Kong, Macau and Taiwan).

assistant: 爲達此投資目標，該子基金將通過主要投資於由全球政府、多邊代理機構或公司所發行的不同到期日的債務證券（包括主權及/或非主權，浮動及/或固定的）。 該債務證券不論何時至少40%投資於美國及大中華（中華人民共和國、香港、澳門及臺灣）。
user: Please translate the following sentence from English to Chinese: Global Energy Fund

assistant: 環球能源基金
user: Please translate the following sentence from English to Chinese: Under the Arrangement, capital gains derived by a Hong Kong tax resident from transfer of debt instruments issued by the PRC government or PRC corporations should be eligible for tax treaty relief and should not be taxable in the PRC.

assistant: 根據安排，香港稅務居民自轉讓中國政府或中國企業發行的債務工具產生的資本收益應符合稅務條約寬免資格及無須於中國繳稅。
user: Please translate the following sentence from English to Chinese: Other expenses increased 30% in 2006 compared with 2005 due to a number of factors, including an increase in charitable contributions.

assistant: 二零零六年的其他開支較二零零五年增加30%，原因包括慈善捐款等多個因素。
user: Please translate the following sentence from English to Chinese: This means that the money is held in an account separate from that the ACD uses to hold its own money.

assistant: 這意味有關款項在一個獨立於受權公司董事用作持有其本身款項的賬戶中持有。
user: Please translate the following sentence from English to Chinese: corporate governance;

assistant: 企業管治；
user: Please translate the following sentence from English to Chinese: FEES, CHARGES AND LIABILITIES Initial and Redemption Charges The Manager may make an initial charge (normally up to 5 per cent. of the net asset value per unit of the relevant Class) from the gross subscription amount on the issue of units where applicable and receive a redemption charge (normally up to 0.5 per cent. of the net asset value per unit of the relevant Class) from the redemption monies on the cancellation or redemption of units where applicable.

assistant: 收費、開支及責任 首次認購費及贖回費用 經理人可於發行單位時（如適用）從總認購額中收取首次認購費（通常最高不超過有關類別之每單位資產淨值5%），並於註銷或贖回單位時（如適用）從贖回款項中收取贖回費用（通常最高不超過有關類別之每單位資產淨值0.5%）。
user: Please translate the following sentence from English to Chinese: (vi) in relation to Equity Linked Redemption Notes, the Failure to Deliver Settlement Price (if any) in respect of the Notes;

assistant: (vi) 有關贖回額與股票掛票據的無法交付交收價（如有）；
user: Please translate the following sentence from English to Chinese: (c) Trigger level risk Trigger levels differ and determine exposure to conversion risk depending on the distance of the capital ratio to the trigger level.

assistant: (c) 觸發水平風險 觸發水平視乎資本比率與觸發水平之間的差距而有所不同及決定對轉換風險的承擔。
user: Please translate the following sentence from English to Chinese: Once drawn these facilities bear normal credit risk.

assistant: 一俟提取該等融資，則須承擔一般信貸風險。
user: Please translate the following sentence from English to Chinese: B. Parker, Director of Matthews Global Investors (Hong Kong) Limited.

assistant: B. Parker，銘基環球投資（香港）有限公司董事。
user: Please translate the following sentence from English to Chinese: A portfolio may trade its securities in a variety of markets with many different brokers and dealers.

assistant: 基金可能於多個市場與衆多不同經紀商及交易商買賣證券。
user: Please translate the following sentence from English to Chinese: Risk of Investing In Index-Tracking Fund The fund, by investing in TraHK, which is an index-tracking fund, can be subject to the following risks:

assistant: 投資於追蹤指數基金的風險本基金因投資於盈富基金（一項追蹤指數基金）而可能須面對下列風險：
user: Please translate the following sentence from English to Chinese: 1. The Scheme will achieve this objective by generally (which means at least 60% of its net asset value) investing in quoted securities on a worldwide basis.

assistant: 1. 本計劃將透過一般（即其資產淨值的至少60%）投資於全球的有價證券達致此目標。
user: Please translate the following sentence from English to Chinese: (xi) paragraph 34 of the Third Schedule, on the grounds that it would be unduly burdensome for the Swap/Collateral Guarantor to provide valuation reports with respect to all of the Swap/Collateral Guarantor’s interests in land or buildings as the Swap/Collateral Guarantor provides a comprehensive range of banking and related financial services worldwide and owns property worldwide.

assistant: (xi) 附表三第 34 段，這是由於若要掉期／抵押品擔保人就其於土地及樓宇的全部權益提供估值報告，對於掉期／抵押品擔保人而言乃不合理的負擔，皆因掉期／抵押品擔保人提供的全球銀行及相關金融服務範圍很廣泛並在全球擁有物業。
user: Please translate the following sentence from English to Chinese: Should any of those laws change over the life of the Company, the legal requirements to which it may be subject could differ materially from current requirements.

assistant: 倘該等法律於本公司的營運期內出現任何變動，本公司須遵守的法律規定可能會與目前規定大相徑庭。
user: Please translate the following sentence from English to Chinese: On occasion, sub-funds may include capital provided by an entity of the HSBC Group as an initial investment, otherwise known as ‘seed capital'.

assistant: 附屬基金在某些情況下可把由滙豐集團旗下機構提供的資本作爲初始投資，稱爲「種子資本」。
user: Please translate the following sentence from English to Chinese: In particular, the Management Company has delegated the investment management, distribution and central administration and transfer agency functions as set out in the sections below.

assistant: 具體而言，管理公司已表現。 將投資管理、經銷及中央行政及過戶代理人職責予以轉授，詳情載於下文各節。
user: Please translate the following sentence from English to Chinese: Historical Performance Information on the historical performance of the Portfolio may be found in the KIID of the Portfolio and at www.alliancebernstein.com.

assistant: 過往表現有關本基金過往表現的資料可參閱本基金的投資者重要資訊文件及瀏覽 www.alliancebernstein.com。
user: Please translate the following sentence from English to Chinese: The Trust intends to invest up to 70 per cent. of its net asset value in the securities that are below investment grade or unrated.

assistant: 信託基金擬投資其資產淨值的最多 70%於低於投資級別甚至未獲評級的證券。
user: Please translate the following sentence from English to Chinese: Further information regarding AEOI is available on the website of the Hong Kong Inland Revenue Department (“IRD”) (http://www.ird.gov.hk/eng/tax/dta_aeoi.htm).

assistant: 有關自動交換資料的詳情，於香港稅務局（「稅務局」）之網站(http://www.ird.gov.hk/chi/ tax/dta_aeoi.htm)可供參考。
user: Please translate the following sentence from English to Chinese: The annual reports of the Fund shall only be disclosed after being audited by the accounting firm with qualifications for engaging in the securities business;

assistant: 基金年度報告需經具有從事證券相關業務資格的會計師事務所審計後，方可披露；
user: Please translate the following sentence from English to Chinese: In respect of the Fractional Shares, the Issuer shall in lieu of delivery of the Fractional Shares pay to the Noteholder a 54 cash amount in [HKD1/USD2] (which shall be rounded to the nearest two decimal places, 0.005 or above being rounded upwards), as conclusively determined by the Calculation Agent in accordance with the following formula:

assistant: 就碎 54 股而言，發行人須向票據持有人支付計價代理根據下列程式而最終釐訂的現金〔港元1 美元2〕款項（計至小數後兩個位，0.005或以上向上調整），以取代交付碎股：
user: Please translate the following sentence from English to Chinese: Computer installations 2 to 5 years

assistant: 電腦裝置2至5年
user: Please translate the following sentence from English to Chinese: However, the Arranger may (subject to it complying with all applicable laws, regulations and directives) make arrangements for the Notes to be sold through other channels, including by way of private placements or professional offerings, whether in Hong Kong or abroad, which are not described in the prospectuses.

assistant: 然而，安排人亦可（須受其遵守所有法律、規例及指示所規限）安排透過其他渠道（包括私人配售或專業發售），於香港或海外出售票據，而此等安排並無於章程內闡述。
user: Please translate the following sentence from English to Chinese: 4. Additional Investment Restrictions and Guidelines The value of the Fund’s holding of securities of companies in Korea shall not be less than 70 per cent. of its non-cash assets in securities and other investments.

assistant: 4. 額外投資限制及指引基金所持於南韓之公司證券的價值不得少於其屬於證券及其他投資之非現金資產之70%。
user: Please translate the following sentence from English to Chinese: UBS shares and alternative investment vehicles

assistant: 瑞銀股票及另類投資工具
user: Please translate the following sentence from English to Chinese: Any investor who wants to invest in a Fund (or a Share Class) for which CRD is in effect (except as stated below) must submit an expression of interest ("EOI") form to the Management Company, which can be found on the website: www.schroders.lu/crd.

assistant: 投資者如欲投資於被實行 CRD 的基金（或股份類別）（以下訂明的除 外），必須向管理公司提交意向表達（「EOI」）表格（可在網站 www.schroders.lu/ crd 取得）。
user: Please translate the following sentence from English to Chinese:  hold cash and / or ancillary liquid assets and invest in Money Market Instruments which are rated investment grade by an international rating agency;

assistant: 持有現金及／或輔助性流動資產，並可投資於由國際性評級機構評覈爲投資級別的貨幣市場工具；
user: Please translate the following sentence from English to Chinese: i) Transferable securities and money market instruments issued or guaranteed by an EU Member State or its local authorities;

assistant: i) 由歐盟成員國或其地方當局發行或擔保的可轉讓證券及金融市場票據；
user: Please translate the following sentence from English to Chinese: Each Fund may conduct repurchase/reverse repurchase transactions in aggregate for up to such percentage of its latest available net asset value as disclosed in the table in Appendix G.

assistant: 每隻基金可進行回購/逆回購交易，合計最高可達附錄庚的列表所披露的佔其最近可得資產淨值的有關百分比。
user: Please translate the following sentence from English to Chinese: (i) those SSE-listed shares which are not traded in RMB and (ii) those SSE-listed shares which are included in the “risk alert board”.

assistant: (i) 所有以人民幣以外貨幣報價的上交所上市股票，及 (ii) 被列入「風險警示」的上交所上市股票。
user: Please translate the following sentence from English to Chinese: GENERAL RISKS THAT APPLY TO ALL FUNDS EQUITY RELATED RISKS FIXED INCOME RELATED RISKS COUNTRY, CONCENTRATION AND STYLE RELATED RISKS EMERGING MARKET RELATED RISKS SPECIFIC INSTRUMENT RELATED RISKS ASSET ALLOCATION RISK RISK IN RELATION TO INDEX FUNDS DISTRIBUTION OUT OF CAPITAL RISK DERIVATIVES RELATED RISKS

assistant: 適用於所有基金的一般風險股票相關風險定息證券相關風險國家、集中投資及風格相關風險新興市場相關風險特定投資工具相關風險資產分配風險有關指數基金的風險從資本中作出分派風險衍生工具相關風險
user: Please translate the following sentence from English to Chinese: Total operating expenses

assistant: 經營開支總額
user: Please translate the following sentence from English to Chinese: The quorum for passing an extraordinary resolution shall be Unitholders present in person or by proxy representing 25% or more of the Units in issue.

assistant: 如屬須另發通知書的延會，則親自或委任代表出席的單位持有人，可構成延會的法定人數。
user: Please translate the following sentence from English to Chinese: You will not receive the early termination amount (including any exit coupon).

assistant: 閣下將不會收到提早終止款額（包括任何退出票息）。
user: Please translate the following sentence from English to Chinese: In the event of the pure and simple liquidation of a sub-fund, the net assets shall be distributed between the eligible parties in proportion to the assets they own in said sub-fund.

assistant: 如子基金進行純清盤及簡單清盤，淨資產將按合資格各方於相關子基金所擁有資產的比例分派予有關各方。
user: Please translate the following sentence from English to Chinese: The Compartment may only conduct nondeliverable forward transactions with leading financial institutions that specialise in this type of transaction, and with strict adherence to the standardised provisions of the ISDA Master Agreement. Pursuant to its investment policy, the Compartment may hold a significant portion of liquid assets and money market instruments that are traded regularly and whose residual maturity does not exceed 12 months.

assistant: 本成分基金只可與專門從事不交收遠期交易的領先金融機構進行這類交易，並嚴格遵守 ISDA 主協議的標準化條文。 根據其投資政策，本成分基金可將重大部分的資產持有定期交易及剩餘期限不超過 12 個月的流動資產及貨幣市場工具。
user: Please translate the following sentence from English to Chinese: Number of underlying Shares

assistant: 相關股份數目
user: Please translate the following sentence from English to Chinese: Net unrealized gains and losses not recognized in the income statement

assistant: 未於收益表中確認的未變現損益淨額
user: Please translate the following sentence from English to Chinese: Annual payment mode

assistant: 年繳模式
user: Please translate the following sentence from English to Chinese: Subscription for Units The minimum initial subscription for Units (inclusive of initial charge) and the minimum subsequent subscription (inclusive of the initial charge) are set out in the above section headed “Units”.

assistant: 單位之認購單位的首次最低認購額（包括首次認購費）及隨後最低認購額（包括首次認購費）載於上文「單位」一節。
user: Please translate the following sentence from English to Chinese: Please note that the abovementioned sovereigns are named for reference only and are subject to change as their credit ratings may change from time to time.

assistant: 請注意，上述所提及的主權國名僅供參考，並會隨著其不時的信貸評級更改而出現變動。
user: Please translate the following sentence from English to Chinese: The expected level of leverage is calculated as the sum of the notionals of the financial derivative instruments held by the Portfolio.

assistant: 預期槓桿水平乃按本基金所持金融衍生工具的名義金額總值計算。
user: Please translate the following sentence from English to Chinese: There are no capitalisation restrictions, and the sub-fund will normally invest across a range of market capitalisations.

assistant: 本附屬基金的投資無市值限制，而本附屬基金將通常投資於不同市值的公司。
user: Please translate the following sentence from English to Chinese: Investors should note that this is only a flexibility and currently the Net Asset Value per Share is rounded to two decimal places for most currencies.

assistant: 投資者應注意，這只是提供靈活性，現時每股資產淨值乃調整至兩個小數位。
user: Please translate the following sentence from English to Chinese: The withholding tax regime of FATCA became effective in phases since 1 July 2014.

assistant: FATCA 中的扣繳稅款稅制已自 2014 年 7 月 1 日起開始分階段生效。
user: Please translate the following sentence from English to Chinese: As a result, the Manager on behalf of the Sub-Funds may limit purchases, sell existing investments or otherwise restrict or limit the exercise of rights (including voting rights) in light of potential regulatory restrictions on ownership or other restriction resulting from reaching investment thresholds.

assistant: 因此，基於一旦達到有關投資界限，則可能觸犯有關擁有權的法例限制或其他限制，管理人可能須代表各子基金限制買賣現有投資，或禁止或限制行使權利（包括投票權）。
user: Please translate the following sentence from English to Chinese: In addition, a person, other than the issuer and selling securityholder, is not liable if the person proves that:

assistant: 此外，除發行人和出售證券持有人外，任何人士如證明以下其中一項，將無須負責：
user: Please translate the following sentence from English to Chinese: The authorisation of the Company by the Central Bank shall not constitute a warranty as to the performance of the Company and the Central Bank shall not be liable for the performance or default of the Company.

assistant: 本公司獲中央銀行認可，並不表示中央銀行就本公司的表現作出保證，而中央銀行亦不就本公司的表現或失責承擔任何法律責任。
user: Please translate the following sentence from English to Chinese: Investors should regard HK$ Money Market Fund as a minimal risk investment.

assistant: 投資者應視港元貨幣市場基金爲極低風險之投資。
user: Please translate the following sentence from English to Chinese: The Sub-Fund may also invest in UCITS and other UCIs.

assistant: 子基金亦可投資於可轉讓證券集體投資企業及其他集體投資企業。
user: Please translate the following sentence from English to Chinese: The above description is based in part on regulations, official guidance and the HK IGA, all of which are subject to change or may be implemented in a materially different form. Nothing in this section constitutes or purports to constitute tax advice and Unitholders should not rely on any information set out in this section for the purposes of making any investment decision, tax decision or otherwise.

assistant: 上述內容乃部分根據法規、官方指引以及香港跨政府協議（均可出現變動且可能按大相徑庭的形式予以實施）而作出。 此節任何內容概不構成或擬構成稅務意見，而單位持有人亦不應爲作出任何投資決定、稅務決定或其他目的，依賴此節所載之任何資料。
user: Please translate the following sentence from English to Chinese: or (c) issued by a body, any securities of which are dealt in on an eligible market.

assistant: 或 (c) 該貨幣市場工具由其任何證券均於合資格市場買賣的機構發行。