billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Analysis of the global market for selected application of stainless steel components in luxury products According to the Synovate Report, the global market revenue of the use of stainless steel components for watches (with reference to brands of watches having an average retail price of HK$10,000 or above), costume jewellery and belt buckles from 2006 to 2009 grew significantly from about HK$8,953 million in 2006 to about HK$10,747 million in 2009, representing a CAGR of about 6.3%.

assistant: 奢侈品中選定應用精鋼部件的全球市場分析 根據思緯報告，從二零零六年至二零零九年，用於手錶（參考平均零售價爲 10,000 港元或以上的品牌手錶）、時尚飾物以及皮帶扣的精鋼組件的全球市場收益由二零零六年的約 8,953 百萬港元大幅增至二零零九年的約 10,747 百萬港元，複合年增長率約爲 6.3%。
user: Please translate the following sentence from English to Chinese: We, however, generally produce our bakery products in our five central bakeries, and distribute them to our retail outlets overnight.

assistant: 然而，本公司一般在其五個中央烘焙工廠生產烘焙產品，然後於天亮前發運至其零售門店銷售。
user: Please translate the following sentence from English to Chinese: Our Directors are of the view, which the Sole Sponsor concurs, that after implementation of the abovementioned internal control measures, our Group has managed to avoid and is capable of minimising the reoccurrence of the above-mentioned incidents of breach.

assistant: 我們的董事認爲，而獨家保薦人認可，在實施上述內部控制措施後，本集團已設法避免且能夠儘量減少上述違約事件的再次發生。
user: Please translate the following sentence from English to Chinese: DISCLAIMER Save as disclosed in the sub-sections headed “Contingent Liabilities”, “Commitments” and “Indebtedness” above in this section, as of April 30, 2013, being the latest practicable date for the purpose of the indebtedness statement, we did not have any outstanding mortgages, charges, pledges, debentures, loan capital, bank loans and overdrafts, debt securities or other similar indebtedness, finance leases or hire purchase commitments, acceptance liabilities or acceptance credits, guarantees or any other material contingent liabilities.

assistant: 除本節上文「或然負債」、「承擔」及「債務」分節中所述者外，於2013年4月30日（即就債務聲明而言的最後可行日期），我們並無任何未償還按揭、押記、質押、 債權證、借貸資本、銀行貸款及透支、債務證券或其他類似債務、融資租賃或租購承擔、承兌負債或承兌信貸、擔保或任何其他重大或然負債。
user: Please translate the following sentence from English to Chinese: Any change to the Underlying Index and/or the name of the Fund will be notified to Unitholders by notice in writing.

assistant: 相關指數和╱或基金的名稱如有任何變動，須以書面通知基金單位持有人。
user: Please translate the following sentence from English to Chinese: As of 9 May 2011, being the registration date of the A Share Stock Option Incentive Scheme, due to the departure of certain grantees from the Company, our Company had granted share options to 810 eligible persons to subscribe for an aggregate of 108,435,000 A Shares, accounting for 0.9862% of our total share capital as of the registration date.

assistant: 2011 年 5 月 9 日（即 A 股股份期權獎勵計劃登記日期），由於若干承授人離職，本公司向 810 名合資格人士授出購股權，可認購合共 108,435,000 股 A 股，佔登記日期我們股本總額的 0.9862%。
user: Please translate the following sentence from English to Chinese: (i) the conclusion of our next annual general meeting;

assistant: (i) 本公司下一屆股東周年大會結束之時；
user: Please translate the following sentence from English to Chinese: As such, we will continue to foster our customer-oriented values in all stages of our operations from product design to sales and marketing.

assistant: 因此，我們將繼續於我們業務營運的所有階段（從產品設計直至銷售及營銷）培養以客戶爲導向之價值觀。
user: Please translate the following sentence from English to Chinese: In addition, we also accumulate information on potential clients through providing authentication services to collectors from time to time.

assistant: 此外，通過向收藏家不時提供鑑定服務，我們也積累了有關潛在客戶的信息。
user: Please translate the following sentence from English to Chinese: It is estimated that the total consideration payable by the Group to Chaopi Flavourings in relation to the purchase of the Chaopi Flavourings Products for each of the two financial years ending 31 December 2008 will not exceed RMB73,300,000 and RMB84,300,000 respectively.

assistant: 估計本集團截至二零零八年十二月三十一日止兩個財政年度各年就採購朝批調味品產品應付朝批調味品的總代價，分別不超逾人民幣73,300,000元及人民幣84,300,000元。
user: Please translate the following sentence from English to Chinese: (ii) the Participating Dealer must have entered into a Participating Agreement with the Manager and the Trustee;

assistant: (ii)參與交易商必須與基金經理及受託人訂立參與協議；
user: Please translate the following sentence from English to Chinese: At January 1, 2013, net of accumulated depreciation .

assistant: 於二零一三年一月一日，減累計折舊 .
user: Please translate the following sentence from English to Chinese: Distribution Policy Net income earned by the CSI Energy ETF will, at the discretion of the Manager, be distributed by way of annual cash distribution (if any) and details of the distribution declaration dates, distribution amounts and ex-dividend payment dates will be published on the iShares website www.ishares.com.hk. There can be no assurance that a distribution will be paid.

assistant: 分派政策滬深能源 ETF 賺取之收入淨額將由管理人酌情透過年度現金分派（如有）方式分派，分派宣派日期、分派金額及除息日之詳情將於 iShares 安碩網址 www.ishares.com.hk 公佈，並不保證將會獲分派。
user: Please translate the following sentence from English to Chinese: The regulation also specifies the qualification requirements that a government department must meet in order to undertake the investigation tasks.

assistant: 該條例亦規定政府部門開展調查任務所必需的資格要求。
user: Please translate the following sentence from English to Chinese: He obtained a bachelor of laws degree from the University of Birmingham, United Kingdom in 1978.

assistant: 彼於一九七八年獲英國伯明翰大學頒授法學學士學位。
user: Please translate the following sentence from English to Chinese: Our construction costs increased by RMB476.6 million, from RMB353.0 million for the year ended December 31, 2011 to RMB829.6 million for the year ended December 31, 2012, and our land acquisition costs increased by RMB105.3 million, from RMB170.9 million for the year ended December 31, 2011 to RMB276.2 million for the year ended December 31, 2012, both generally reflecting the increase in the total GFA of properties sold.

assistant: 我們的建築成本由截至 2011年12月31日止年度的人民幣353.0百萬元增加人民幣476.6百萬元至截至2012年12 月31日止年度的人民幣829.6百萬元，以及我們的土地收購成本由截至2011年12月31日止年度的人民幣170.9百萬元增加人民幣105.3百萬元至截至2012年12月31日止年度的人民幣276.2百萬元，均大體反映出已售物業的總建築面積增加。
user: Please translate the following sentence from English to Chinese: http://etf.deutscheam.com. Subject to the prior approval of the SFC, any of the Indirect Replication Funds may change from one of the investment strategies described under the “Sub-Funds with an Indirect Investment Policy” sub-section to the other investment strategy described under the “Sub-Funds with an Indirect Investment Policy” sub-section and vice versa provided that:

assistant: http://etf.deutscheam.com。 在證監會事先批准下，任何間接複製基金可從「運用間接投資政策的附屬基金」分節所述的其中一種投資策略更改爲「運用間接投資政策的附屬基金」分節所述的另一種投資策略，反之亦然，條件是：
user: Please translate the following sentence from English to Chinese: Our Board consists of four executive Directors, two non-executive Directors and three INEDs.

assistant: 公司董事會包括四名執行董事、兩名非執行董事及三名獨立非執董。
user: Please translate the following sentence from English to Chinese: SUMMARY OF THE CONSTITUTION OF THE COMPANY AND BERMUDA COMPANY LAW A company may be wound up voluntarily when the members so resolve in general meeting, or, in the case of a limited duration company, when the period fixed for the duration of the company by its memorandum or bye-laws expires, or the event occurs on the occurrence of which the memorandum or bye-laws provides that the company is to be dissolved.

assistant: 本公司組織章程及百慕達公司法概要 股東可於股東大會上議決，或若爲有限年期之公司，則於公司之章程大綱或細則所規定之年期屆滿或發生事項以致根據該大綱或細則之規定，公司須予解散，則公司可自動清盤。
user: Please translate the following sentence from English to Chinese: No mining has taken place on the site. IRC has completed scoping studies and the KSG Feasibility Study (2008) (which also included K&S) detailing future plans.

assistant: IRC已完成範圍研究以及詳呈未來計劃的 KSG可行性研究（二零零八年）（包括K&S）。
user: Please translate the following sentence from English to Chinese: The new convertible notes are non-interest bearing and can be converted into the HK$0.1 per share in whole or any part (in an amount or integral multiples of HK$1,000,000) at any time following the date of issue until 7 days prior to (and excluding) the maturing date of the new convertible notes.

assistant: 新可換股票據爲免息及可於發行日期起至新可換股票據到期日（不包括該日）前七天之內任何時間全部或任何部分（1,000,000港元或其完整倍數）兌換爲每股面值 0.1港元之股份。
user: Please translate the following sentence from English to Chinese: According to the funded swap, the ETF shall bear any costs and liabilities in respect of the funded swap including index hedging costs, taxes or liabilities relating to the purchase or sale of B-shares and H-shares.

assistant: 根據融資掉期，ETF 須承擔與融資掉期有關的費用及稅務責任，包括與購入或出售 B 股及 H 股有關的指數對沖費用、稅項或稅務責任。
user: Please translate the following sentence from English to Chinese: THE TRUST General The Trust is an umbrella unit trust established under Hong Kong law by a trust deed dated 18 March 2013, as amended by supplemental deeds dated 25 April 2014, 23 June 2014 and 22 April 2015 respectively and a Deed of Retirement and Appointment of Manager dated 19 March 2015.

assistant: 信託 一般資料信託是根據香港法例按照日期爲 2013 年 3 月 18 日的信託契約（經日期分別爲 2014 年 4 月 25 日、2014 年 6 月 23 日及 2015 年 4 年 22 日的補充契約，以及日期爲 2015 年 3 月 19 日的基金經理退任及委任契約修訂）而成立的傘子單位信託。
user: Please translate the following sentence from English to Chinese: The Manager will not use these instruments to leverage, or borrow against, MSCI China ETF’s Securities holdings or for speculative purposes.

assistant: 管理人不會利用該等工具進行對沖或借貸MSCI中國ETF持有之證券，又或用於投機。
user: Please translate the following sentence from English to Chinese: The Reuters code is .dMIEF00000NUS and the Bloomberg code is NDUEEGF <Index><GO>. Additional information on the Reference Index and the general methodology behind the MSCI indices can be found on www.msci.com.

assistant: 路透社編碼爲.dMIEF00000NUS，彭博編碼爲 NDUEEGF <Index><GO>。 有關參考指數以及 MSCI 指數一般計算方法的其他資料，可在 www.msci.com 閱覽。
user: Please translate the following sentence from English to Chinese: Risks relating to the change in the government policies, rules and regulations and other regulatory control Any change in government policies, rules and regulations in relation to our business or industry may affect the operation of the Group, such as the introduction of new government policies, rules and regulations and qualification required in conducting the business of the Group.

assistant: 與政府政策、規則及規例及其他監管控制變動有關之風險 有關本集團業務或行業之政府政策、規則及規例如有任何改變，可能會影響本集團之營運，例如引入新的政府政策、規則及規例以及從事本集團業務需具備之資格。
user: Please translate the following sentence from English to Chinese: At any general meeting a resolution put to the vote of the meeting shall be decided by way of a poll save that the chairman of the meeting may allow a resolution which relates purely to a procedural or administrative matter as prescribed under the GEM Listing Rules to be voted on by a show of hands.

assistant: 於任何股東大會上，提呈大會表決的決議案須以投票方式表決，惟大會主席可准許純粹與創業板上市規則規定的程序或行政事宜有關的決議案以舉手方式表決。
user: Please translate the following sentence from English to Chinese: and (b) thereafter, the balance of such assets shall be distributed amongst the holders of the Preference Shares and the Ordinary Shares (pari passu) as if the same constituted one class of share (in proportion to the number of shares held by them respectively).

assistant: 及 (b) 其後，該等資產的結餘須向優先股及普通股（享有同等權益）持有人分派，猶如兩類股份構成一個類別的股份（按持股數目的比例分派）。
user: Please translate the following sentence from English to Chinese: The Group’s average inventory turnover days were approximately 67 days and 79 days for the years ended 31 March 2013 and 2014, respectively.

assistant: 本集團截至二零一三年及二零一四年三月三十一日止年度的平均存貨週轉天數分別約爲 67 天及 79 天。
user: Please translate the following sentence from English to Chinese: Ordinary HK$200,000

assistant: 普通股 200,000港元
user: Please translate the following sentence from English to Chinese: Further quantitative disclosures in respect of the Group’s exposure to credit risk arising from trade debtors are set out in Note 17. ii) Pledged bank deposits and cash at banks The Group’s cash is deposited with banks with sound credit ratings and the Group have exposure limit to any single bank.

assistant: 關於　貴集團因應收賬款而面對的信貸風險的進一步定量披露載於附註17。 ii) 已抵押銀行存款及銀行現金 貴集團現金乃存放於具有良好信貸評級的銀行，而　貴集團對任何單一銀行設定可承受之風險上限。
user: Please translate the following sentence from English to Chinese: Based on an Offer Price of HK$2.45 per Share .

assistant: 按每股發售價2.45港元計算 .
user: Please translate the following sentence from English to Chinese: (iii) 10.00% by Mr. Lo and Ms. Lilian Shih;

assistant: (iii)老先生及Lilian Shih女士擁有 10.00%；
user: Please translate the following sentence from English to Chinese: The final outcome could be different from the amounts that were initially recorded, and any differences will impact the land appreciation tax expenses and the related provision in the period in which the differences realise.

assistant: 最終結果可能與最初記錄的金額不同，且任何差額均會影響差額變現期間的土地增值稅開支與相關撥備。
user: Please translate the following sentence from English to Chinese: Our transmission and distribution network, which comprised 24 switching stations, 27 zone substations and 3,770 distribution substations as at 30 September 2013, is monitored and remotely controlled from our system control centre at Ap Lei Chau 24-hours a day.

assistant: 我們的輸配電網絡（於二零一三年九月三十日由 24個電力開關站、 27個分區變壓站及 3,770個配電站組成），由我們在鴨𡘾洲的系統控制中心全日二十四小時監察及遠程控制。
user: Please translate the following sentence from English to Chinese: In respect of those minor banking and trust investment businesses engaged by its subsidiaries that might potentially compete with our business, CITIC Group has undertaken that our Company can make adequate disclosure of such business and that it will not misuse its shareholder position to act to the detriment of our interests and other Shareholders.

assistant: 至於其子公司從事的可能與我們的業務存在潛在競爭的上述少許銀行和信託投資業務，中信集團已承諾本公司可對這些業務進行適當披露，且承諾不會濫用自身股東地位做出損害我們和其他股東利益的行爲。
user: Please translate the following sentence from English to Chinese: Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties include land held for undetermined future use, which is regarded as held for capital appreciation purpose.

assistant: 投資物業爲持有作賺取租金及╱或作爲資本增值之物業。 投資物業包括未確定將來用途持有之土地，其被視爲持有作資本增值用途。
user: Please translate the following sentence from English to Chinese: If trading of the Units on the SEHK is suspended or trading generally on the SEHK is suspended, then there will be no secondary market dealing for the Units.

assistant: 倘基金單位在香港聯交所停牌或在香港聯交所的買賣整體上暫停，則並無二手市場可供買賣基金單位。
user: Please translate the following sentence from English to Chinese: Accordingly, we have applied to the Stock Exchange for, and the Stock Exchange has granted to us, a waiver from strict compliance with the requirements under Rules 8.17 and 3.28 of the Listing Rules.

assistant: 因此，本集團已向聯交所申請豁免嚴格遵守上市規則第 8.17 條及第 3.28 條之規定，並獲聯交所授出有關豁免。
user: Please translate the following sentence from English to Chinese: This increase was primarily due to an increase of 72.3% in our profit before income tax, from RMB92.5 million for the six months ended June 30, 2012 to RMB159.3 million for the six months ended June 30, 2013.

assistant: 該增加主要是由於我們的除所得稅前溢利由截至二零一二年六月三十日止六個月的人民幣92.5百萬元增加72.3%至截至二零一三年六月三十日止六個月的人民幣159.3百萬元。
user: Please translate the following sentence from English to Chinese: For the year ended 31 March 2009, the net cash used in financing activities amounted to HK$9,586,000.

assistant: 於截至二零零九年三月三十一日止年度，融資活動所用現金淨額爲 958.6 萬港元。
user: Please translate the following sentence from English to Chinese: We have agency arrangements with insurance companies to offer their insurance products to our customers.

assistant: 我們與保險公司作出代理安排，爲客戶提供保險產品。
user: Please translate the following sentence from English to Chinese: The combined statements of comprehensive income, the combined statements of changes in equity and the combined statements of cash flows of the Group for each of the years ended 31 March 2010, 2011 and 2012 have been prepared using the financial information of the companies engaged in the Listing Businesses under the common control of the Underlying Controlling Shareholders and now comprising the Group as if the current group structure had been in existence throughout each of the years ended 31 March 2010, 2011 and 2012, or since their respective dates of incorporation or establishment of the combining companies, or since the date when the combining companies first came under the control of the Underlying Controlling Shareholders.

assistant: 貴集團截至2010年、2011年及2012年3月31日止年度各年的彙總全面收入表、彙總權益變動表及彙總現金流量表乃經採用現組成　貴集團在相關控股股東共同控制下的上市業務的公司的財務資料而編制，並假設現時　貴集團架構於截至2010年、2011年及2012年3 月31日止年度各年的整個期間或自各自注冊成立日期或彙總公司建立日期起，或自彙總公司首次受相關控股股東控制之日期起已經存在。
user: Please translate the following sentence from English to Chinese: The quorum for a general meeting shall be two members present in person (or in the case of a member being a corporation, by its duly authorised representative) or by proxy and entitled to vote.

assistant: 股東大會之法定人數爲兩名股東親身（倘股東爲法團，則由其正式授權代表出席）或由受委代表出席並有權投票。
user: Please translate the following sentence from English to Chinese: INDUSTRY CONSULTANT REPORT

assistant: 行業顧問報告
user: Please translate the following sentence from English to Chinese: (5) restricted employee shares:

assistant: (5)受限制僱員股份；
user: Please translate the following sentence from English to Chinese: (i) have a valid Hong Kong identity card number and (ii) provide a valid e-mail address and a contact telephone number.

assistant: (i) 擁有有效的香港身份證號碼； 及 (ii) 提供有效電郵地址及聯絡電話號碼。
user: Please translate the following sentence from English to Chinese: (v) the date on which the grantee ceases to be an Eligible Participant by reason of such grantee’s resignation from the employment of our Company or any of its subsidiaries or the termination of his or her employment or contract on any one or more of the grounds that he or she has been guilty of serious misconduct, or has been convicted of any criminal offense involving his or her integrity or honesty, or in relation to an employee of our Group (if so determined by the Board), or has been insolvent, bankrupt or has made compositions with his/her creditors generally or any other ground on which an employee would be entitled to terminate his employment at common law or pursuant to any applicable laws or under the grantee’s service contract with our Group.

assistant: (v) 承授人因從本公司或其任何附屬公司辭任，或因嚴重行爲失當，或就任何涉及其操守或誠信的刑事罪行而被定罪，或就本集團僱員而言（倘經董事會決定），或無力償債、破產或與其債權人全面達成協議，僱員根據普通法或任何適用法律或按照承授人與本集團訂立的服務合同有權終止僱用承授人的任何其他理由等任何一項或以上的理由而終止受僱或其合同被終止，致使承授人因此不再爲合資格參與者當日。
user: Please translate the following sentence from English to Chinese: Minimum PCF sizes, Minimum Initial Subscription Amounts and Minimum Subsequent Subscription Amounts will be available upon request from the Registrar and Transfer Agent and available via the website:

assistant: 最低投資組合成分檔規模、最低首次認購額及最低其後認購額可向登記處及過戶代理人查詢及在網址：
user: Please translate the following sentence from English to Chinese: From 1988 to 1997, he was the deputy director of Beijing New Technology Development Zone and concurrently acting as the director of the Department of Financial Auditing, the general manager of Investment Operation Company, the chief accountant of Beijing Tianping Accounting Firm and the deputy director of the State-owned Assets Management Office of Beijing Haidian District.

assistant: 從一九八八年至一九九七年，鄂先生出任北京市新技術產業開發實驗區副主任，併兼任財政審計所所長、投資經營公司總經理、北京天平會計師事務所主任會計師及北京海淀區國有資產管理局副局長。
user: Please translate the following sentence from English to Chinese: The latest time for inputting electronic application instructions via CCASS will be 12:00 noon on Tuesday, 29 November 2011, the last application day, or if the application lists are not open on that day, by the time and date stated in “Effect of Bad Weather on the Opening of the Application Lists” below.

assistant: 透過中央結算系統輸入電子認購指示的截止時間爲二零一一年十一月二十九日（星期二）（即申請截止日期）中午十二時正，或如當日不辦理認購申請登記，則須於下文「惡劣天氣對開始辦理申請登記的影響」所述的時間及日期前輸入。
user: Please translate the following sentence from English to Chinese: The agency shall have a sustainable development history for more than 2 years, and the capital is mainly used in guarantee business;

assistant: 有兩年以上的可持續發展經歷，資金主要用於擔保業務；
user: Please translate the following sentence from English to Chinese: and (ii) the increase in research and development expenses for our product research and development, as well as product design.

assistant: (i) 行政人員的薪金與福利因我們拓展業務及增加行政人員人數而有所增加； 及 (ii) 進行產品研發及產品設計的研發開支上升。
user: Please translate the following sentence from English to Chinese: Our Group adopted weighted average method in determining the cost of the inventory.

assistant: 本集團採用加權平均法釐定存貨成本。
user: Please translate the following sentence from English to Chinese: Should any of our major suppliers cease to supply raw materials to us and we are unable to find suitable replacements or should our sole distributor status in respect of the imported BOPP films as disclosed above cease, our operation and/or financial performance and/or profitability may be adversely affected.

assistant: 倘我們的任何主要供應商不再向我們供應原材料且我們未能物色合適替代者，或倘我們不再擁有有關進口BOPP薄膜的唯一分銷商地位（如上文所披露者），則我們的營運及╱或財務表現及╱或盈利能力可能受到不利影響。
user: Please translate the following sentence from English to Chinese: We typically endorse these bank acceptance bills to our suppliers to settle our payment with them.

assistant: 我們通常背書上述銀行承兌匯票予供應商以結算與彼等之付款。
user: Please translate the following sentence from English to Chinese: The Company shall in each calendar year hold a general meeting as its annual general meeting at such time and place as may be determined by the Directors.

assistant: 本公司須在每個歷年，於董事釐定的時間及地點召開股東周年大會。
user: Please translate the following sentence from English to Chinese: From 2010 to 2012, the number of customers with assets under our management exceeding RMB500,000 and RMB10 million have increased at a CAGR of 27.6% and 46.1%, respectively.

assistant: 由2010年至2012年，本行管理資產超過人民幣50萬元及人民幣1,000萬元的客戶數量的複合年增長率分別爲27 .6%和46 .1%。
user: Please translate the following sentence from English to Chinese: Such letters of intent do not have binding legal effect on the signing parties.

assistant: 有關意向書對訂約方並無法律約束力。
user: Please translate the following sentence from English to Chinese: The Hong Kong Public Offering is fully underwritten by the Hong Kong Underwriters under the terms and conditions of the Hong Kong Underwriting Agreement and is conditional upon, among other things, the International Underwriting Agreement being signed and becoming unconditional.

assistant: 香港公開發售獲香港承銷商按香港承銷協議的條款及條件悉數承銷，且須待（其中包括）國際承銷協議已簽署及成爲無條件方可作實。
user: Please translate the following sentence from English to Chinese: In particular, our relationships with suppliers of rare polar animals have been instrumental in the successful expansion of our animal collection and our ability to meet evolving consumer demand.

assistant: 我們與稀有極地動物供應商的關係對於我們成功擴大動物種羣及滿足消費者不斷變化的需求而言甚爲關鍵。
user: Please translate the following sentence from English to Chinese: Description of Index Methodology and Construction All A Share classes of equity in issue are eligible for inclusion in the FTSE China A All-Share Index.

assistant: 指數方法說明及組成所有已發行中國 A 股類股份均符合資格納入富時中國 A 綜合指數。
user: Please translate the following sentence from English to Chinese: 13 September 2007

assistant: 2007年 9月13日
user: Please translate the following sentence from English to Chinese: [Holding] 100%

assistant: [控股] 100%
user: Please translate the following sentence from English to Chinese: Costs are average costs based on historical cost information.

assistant: 成本是指以歷史成本資料爲基礎的平均成本。
user: Please translate the following sentence from English to Chinese: Our cash generated from operations consisted of cash flow from operating activities before working capital adjustments of RMB55.5 million and net positive changes in working capital of RMB19.1 million. Net positive working capital adjustments primarily consisted of:

assistant: 我們的營運所得現金包括調整營運資金前的經營活動所得現金流量人民幣 55.5 百萬元以及營運資金正變動淨額人民幣 19.1 百萬元。 營運資金正調整淨額主要包括：
user: Please translate the following sentence from English to Chinese: Income and expenses of subsidiaries acquired or disposed of during the Track Record Period are included in the combined statements of comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate.

assistant: 於經營記錄期間內所收購或出售之附屬公司的收入及開支，由實際收購日期起及直至實際出售日期止（如適用）於合併全面收益表中列賬。
user: Please translate the following sentence from English to Chinese: Net current assets

assistant: 淨流動資產