billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Registrar is responsible for keeping the register of unitholders. INVESTMENT OBJECTIVE, POLICY AND RESTRICTIONS Investment Objective and Policy The investment policy of the Fund is to seek to produce a competitive total return in different market conditions. The Fund seeks to achieve this through an actively managed portfolio of collective investment schemes managed by the Manager, its connected parties or external parties.

assistant: 過戶登記處負責保存單位持有人之登記冊。 投資目標、政策及限制 投資目標及政策 基金之投資政策爲透過一個積極管理之投資組合，投資於由經理人、其關連人士或外界人士管理之集體投資計劃，以尋求於不同市場狀況下提供具競爭力的總回報。
user: Please translate the following sentence from English to Chinese: S (0.15%), S1 (0.75%),S1X (0.70%) and SD (0.15%), the Fund may deduct from the payment to be made to the Management Company, or the Management Company will otherwise bear, such excess fees and expenses.

assistant: S (0.15 %)、S1 (0.75 %)、S1X (0.70%) 及SD (0.15%)，則本傘子基金可自應付管理公司的款項中扣減（或管理公司將另行承擔）超出的費用及開支。
user: Please translate the following sentence from English to Chinese: The Management Company, the Portfolio Manager, the administrative agent and the Depositary have adopted and implemented a policy on conflicts of interest.

assistant: 管理公司、投資組合經理、行政代理機構及存管處已採納及實行一套利益衝突政策。
user: Please translate the following sentence from English to Chinese: The conversion of the compartment’s assets from the denomination currency into the base currency is part of the compartment’s NAV calculation process.

assistant: 將成分基金的資產從計值貨幣兌換爲基礎貨幣乃成分基金資產淨值計算過程中的一部分。
user: Please translate the following sentence from English to Chinese: The Fund will be exposed to the clearing broker in respect of any margin which has been posted to the clearing broker but not posted to and recorded in an account with the CCP.

assistant: 基金須承受就向清算經紀支付的任何保證金，保證金有可能沒有向 CCP 支付，亦沒有紀錄在 CCP 的帳戶的風險。
user: Please translate the following sentence from English to Chinese: Such Potential Distribution Amount for a particular Observation Period is calculated as follows:

assistant: 特定觀察期的有關潛在分派款額計算如下：
user: Please translate the following sentence from English to Chinese: ■■ In times of high redemptions, where requested redemptions exceed 10% of a Portfolio’s Shares or Class of Shares outstanding on any Valuation Date, the directors of the SICAV shall not be bound to redeem or exchange Shares.

assistant: ■在出現高水平贖回時，即所要求的贖回超過組合基金於任何估值日的已發行股份或股份類別的價值的 10% 時，SICAV 的董事毋須贖回或交換股份。
user: Please translate the following sentence from English to Chinese: Different investment decisions may be made for the Fund based on cash flow variations with New World Fund and when concurrent investment is not appropriate due to various factors, including investment limitations, or, in the case of fixed-income securities, Fund size and standard market trading sizes or availability of securities.

assistant: 投資顧問可依據與新世界基金的現金流向差異，及因各種因素(包括投資限制，或就定息證券而言，基金規模及標準的市場交易規模或證券的供應)不適合同時進行投資之時，就本基金作出不同的投資決定。
user: Please translate the following sentence from English to Chinese: (ii) invest in any type of real estate (including buildings) or interests in real estate (including options or rights, but excluding shares in real estate companies or interests in REITs);

assistant: (ii) 投資於任何類型的房地產(包括建築物)或房地產權益(包括期權或權利，但不包括房地產公司的股份或房地產投資信託基金的權益)；
user: Please translate the following sentence from English to Chinese: Since the Sub-Funds invest in underlying funds managed by the Manager, all initial charges on such underlying funds will be waived.

assistant: 由於分支基金投資於由基金經理管理的相關基金，該相關基金的一切首次費用將被豁免。
user: Please translate the following sentence from English to Chinese: managing or servicing assets held by SPEs;

assistant: 管理或服務特別目的公司的資產；
user: Please translate the following sentence from English to Chinese: Controls over operational risk are designed to ensure transactions are appropriately approved and that checks and balances exist over their processing, recording and reconciliation.

assistant: 爲營運風險而訂定的控制，主要是爲了確保交易經過正式的審批，並且在處理、記錄和對數過程中有不時的檢查與平衡。
user: Please translate the following sentence from English to Chinese: To the extent that a Fund's principal investment strategies involve securities of companies with smaller market capitalizations, foreign securities, illiquid sectors of fixed income securities, or securities with substantial market and/or credit risk, the Fund will tend to have the greatest exposure to liquidity risk.

assistant: 倘基金的主要投資策略涉及市值較小的公司之證券、外國證券、固定收益證券的欠缺流通性板塊或具有重大市場及／或信貸風險的證券，則基金將傾向承受最大的流通性風險。
user: Please translate the following sentence from English to Chinese: We originate residential and commercial mortgage loans as part of our mortgage trading and securitization activities.

assistant: 我們首先推出住宅及商業按揭貸款，作爲我們的按揭買賣及證券化業務的一部分。
user: Please translate the following sentence from English to Chinese: Any gain or loss arising from a change in fair value is recognized in the income statement. Rental income from investment property is accounted for as described in note 4(2) (iv).

assistant: 因公允價值變更而產生的損益在收益表內確認。 投資物業租金收入按附註4(2) (iv)所載計算。
user: Please translate the following sentence from English to Chinese: The PRC authorities could impose new market restrictions, capital restrictions as well as nationalise, confiscate and expropriate firms or assets.

assistant: 中國機關可實施新的市場限制、資本限制及把企業或資產國有化、充公和沒收。
user: Please translate the following sentence from English to Chinese: Such counterparties may lack the substance or financial resources of similar counterparties in a developed market.

assistant: 相較於已開發國家之交易對手方，新興及較落後市場之類似交易對手方可能缺乏實質或財務資源。
user: Please translate the following sentence from English to Chinese: This may have an adverse impact on the investment performance of an underlying fund which has as its investment objective to invest substantially in developing countries. Many emerging markets are undergoing a period of rapid growth and are less regulated than the world’s leading stock markets and there may be less publicly available information about companies listed on such markets than is regularly published about companies listed on other stock markets.

assistant: 若基礎基金的投資目標爲將絕大部份資產投資於發展中國家，則會對其投資表現構成不利影響。 不少新興市場正在快速增長，但對股票市場的監管則不如世界主要股票市場周密，而有關在該等市場上市的公司所公開的資料，亦可能較在其他股票市場上市的公司所定期發表的有關資料爲少。
user: Please translate the following sentence from English to Chinese: 3 Source:

assistant: 3 資料來源：
user: Please translate the following sentence from English to Chinese: The underlying funds may be exposed to a credit risk on counterparties with whom they trade securities, and may also bear the risk of settlement default.

assistant: 基礎基金或須承受與其買賣證券的對手方的風險，亦可能須承受結算違約的風險。
user: Please translate the following sentence from English to Chinese: The net asset value for each Class of each Fund is calculated by determining the value of the assets of the relevant Fund applicable to that Class, including accrued income, and deducting all liabilities (including all fees and charges) of that Class, and dividing the resultant sum by the total number of Shares of that Class in the relevant Fund in issue or allotted at that time, (the resulting amount being rounded to the nearest two decimal places) to give the net asset value per Share per Class of the Fund.

assistant: 每一基金每一類別的每股資產淨值的計算方式是釐定有關基金適用於該類別的資產價值（包括累計收益），減去該類別所有負債（包括所有費用及收費），然後除以有關基金當時發行或配發的該類別股份總數（所得金額調整至最接近兩個小數位），以得出基金的每類別每股資產淨值。
user: Please translate the following sentence from English to Chinese: To achieve its investment objective, the Sub-Fund will invest primarily in a portfolio of high quality HK dollars short-tomedium duration debt securities.

assistant: 爲達致此目的，本子基金將主要投資於包含高質量的短期至中期港元債務證券組合。
user: Please translate the following sentence from English to Chinese: For other types of debt instruments, including asset-backed securities, the price of the debt instrument also depends on the credit quality and adequacy of the underlying assets or collateral as well as whether there is a security interest in the underlying assets or collateral. Enforcing rights, if any, against the underlying assets or collateral may be difficult, or the underlying assets or collateral may be insufficient, if the issuer defaults.

assistant: 對於其他類別的債務工具，包括資產擔保證券，其價格還取決於相關資產或抵押品的信用品質及充份程度，以及相關資產或抵押品是否附帶擔保權益。 一旦發行人違約，可能難以強制執行對相關資產或抵押品的權利（如有），相關資產或抵押品亦未必足夠。
user: Please translate the following sentence from English to Chinese: The expected proportion of the Portfolio’s Net Asset Value that will be subject to total return swaps is 1%.

assistant: 投資組合的資產淨值中將從事總回報掉期的預期比例爲 1%。
user: Please translate the following sentence from English to Chinese: Asset Management Asset Management is a large-scale and diversified asset manager, with an onshore presence in 23 countries.

assistant: 資產管理資產管理爲大規模多元化資產管理人，服務涵蓋 23 個國家。
user: Please translate the following sentence from English to Chinese: However, there may be significant differences between financial statements prepared by accountants following PRC accounting standards and practice and those prepared in accordance with international accounting standards. Both the Shanghai and Shenzhen securities markets are in the process of development and change.

assistant: 但會計師根據中國會計標準及慣例編制的財務報表與根據國際會計標準編制的財務報表相比可能有顯著的差異。 上海及深圳證券市場現正處於發展及轉變的階段。
user: Please translate the following sentence from English to Chinese: The investment process excludes investments in tobacco companies.

assistant: 投資程序不包括投資菸草公司。
user: Please translate the following sentence from English to Chinese: 23. Credit Risk The value of a Fund may be adversely affected if any of the institutions with which the cash is invested or deposited suffers insolvency or other financial difficulties.

assistant: 23. 信貸風險 倘投資現金或存放現金所在的任何機構無力償債或面臨其他財政困難，則基金的價值可能受到不利影響。
user: Please translate the following sentence from English to Chinese: In the ordinary course of their business, including without limitation in connection with the Issuer or its appointed market maker’s market making activities, the Issuer, the Guarantor or any of their respective subsidiaries and affiliates may effect transactions for their own account or for the account of their customers and hold long or short positions in the underlying assets and/or indices or related derivatives.

assistant: 發行人、擔保人或其各自的附屬公司及聯屬公司在其日常業務過程中（包括但不限於發行人或其委任巿場莊家的巿場莊家活動），可能會爲其本身的帳戶或爲其客戶的帳戶進行交易及於相關資產及／或指數或有關衍生工具中持有長倉或短倉。
user: Please translate the following sentence from English to Chinese: INVESTMENT OBJECTIVES AND FUND STRUCTURE\n

assistant: 投資目標及基金結構\n
user: Please translate the following sentence from English to Chinese: A lowering of the credit rating of a security or its issuer may also affect the security’s liquidity, making it more difficult to sell.

assistant: 證券或其發行人的信貸評級下降也可能對證券的流動性造成影響，令其更難以出售。
user: Please translate the following sentence from English to Chinese: Those emerging market countries are by definition “undergoing development” and they are therefore more exposed to the risk of swift political change and economic downturns than their industrialised counterparts. Indeed, in recent years, many emerging market countries have undergone significant political, economic and social change.

assistant: 因此，此等國家相較工業化國家，面對更大之政冶轉變及經濟不景氣風險。 頗多新興市場國家近年確實經歷過重大政冶、經濟及社會轉變；
user: Please translate the following sentence from English to Chinese: You must not rely on it as an indication of the price performance of the reference asset or the payout on the Single AC Investments.

assistant: 閣下切勿倚賴以下例子作爲參考資產的價格表現或單一可自動贖回投資的分派的指標。
user: Please translate the following sentence from English to Chinese: (rounded to 4 decimal places, with 0.00005 or above being rounded upwards) Only a whole number of the shares or units (as the case may be) of the Reference Asset will be delivered to you.

assistant: （計至四個小數位，凡0.00005或以上則向上進位調整） 只有參考資產的整數股份或單位（視乎情況而定）將交付予　閣下。
user: Please translate the following sentence from English to Chinese: The value of municipal securities, similar to other fixed income securities, will likely drop as interest rates rise in the general market.

assistant: 與其他固定收益證券一樣，市政證券的價值很可能會隨著整體市場的利率上升而下跌。
user: Please translate the following sentence from English to Chinese: Liquidity risk is when an investment cannot be sold, or can only be sold at a depressed price because of insufficient demand. Whilst in normal market conditions loans can be readily sold, liquidity on the secondary market can become impaired.

assistant: 流動性風險是指投資因需求不足而無法出售，或僅可以受壓的價格出售。 儘管在正常市況下，貸款可隨時出售，但二級市場的流動性可能不足。
user: Please translate the following sentence from English to Chinese: Such rules and regulations may be amended from time to time and include (but are not limited to):

assistant: 該等規則及規例可能經不時修訂及包括（但不限於）：
user: Please translate the following sentence from English to Chinese: References to “Securityholders” Prospective investors should be aware that the Securities will be represented by a Global Certificate registered in the name of a nominee for a common depositary for Euroclear and/or Clearstream, Luxembourg.

assistant: 「證券持有人」的提述準投資者應注意，總額證書將代表的證券以指名人名義登記的歐洲結算系統及或盧森堡結算系統的共同存管處持有。
user: Please translate the following sentence from English to Chinese: Transferable Illiquid Securities Certain illiquid securities may require pricing at fair value as determined in good faith under the supervision of the Directors.

assistant: 可轉讓的低流通性證券若干低流通性證券可能需要按在董事的監督下真誠地釐定的公平價值定價。
user: Please translate the following sentence from English to Chinese: Collateral is arranged to mitigate this risk.

assistant: 合約設有抵押安排，以減低有關風險。
user: Please translate the following sentence from English to Chinese: Historic performance to 31 December 2017

assistant: 直至2017年12月31日的過往業績表現
user: Please translate the following sentence from English to Chinese: If the reference obligation is a defaulted security, physical delivery of the security will cause a Portfolio to hold a defaulted security.

assistant: 倘若參考債務是一檔違約證券，實物交割該檔證券會造成基金持有違約證券。
user: Please translate the following sentence from English to Chinese: The Company shall pay (whether or not Jardine Strategic’s obligations under this Agreement become unconditional) all costs and expenses of, or in connection with, the Rights Issue, the allotment and issue of the New Ordinary Shares.

assistant: In consideration of its services under the Underwriting Agreement, and subject to its obligations under the Underwriting Agreement having become unconditional and the Underwriting Agreement not having been terminated, Jardine Strategic will be paid a commission fee of 1.5 per cent. of the aggregate value of the Underwritten Shares at the Issue Price, whether or not it is called upon to subscribe for any of the New Ordinary Shares under the Underwriting Agreement.
user: Please translate the following sentence from English to Chinese: SEHK means the Stock Exchange of Hong Kong.

assistant: 聯交所指香港聯合交易所。
user: Please translate the following sentence from English to Chinese: The sub-fund may achieve its investment objective by investing in financial derivative instruments.

assistant: 本附屬基金可透過投資於金融衍生工具以達致其投資目標。
user: Please translate the following sentence from English to Chinese: The Board of Directors may amend this policy subject to the SFC’s prior approval and by giving not less than one month’s prior notice to investors.

assistant: 董事會可能修訂本項政策，惟須經證監會事先批准，並須至少提前一個月知會投資者。
user: Please translate the following sentence from English to Chinese: The sub-fund(s) under VaR are listed in point I.4.

assistant: VaR下的子基金列於I.4點。
user: Please translate the following sentence from English to Chinese: In managing this conflict, BlackRock seeks to follow investment guidelines and has a Code of Business Conduct and Ethics.

assistant: 在管理此衝突時，BlackRock力求遵守投資指引，並已制定業務操守及道德守則。
user: Please translate the following sentence from English to Chinese: In view of the inherent difficulty of predicting the outcome of such matters, particularly in cases in which claimants seek substantial or indeterminate damages, Merrill Lynch cannot predict what the eventual loss or range of loss related to such matters will be.

assistant: 鑑於預測該等個案結果的內在困難（尤其是當原訴人要求重大或不確定款額的損害賠償時）， Merrill Lynch無法預期與該等個案相關的最終損失或損失的範圍。
user: Please translate the following sentence from English to Chinese: The risk management process implemented by the Management Company (as described above) aims at mitigating such risk.

assistant: 管理公司（如上所述）實施的風險管理程序旨在減低有關風險。
user: Please translate the following sentence from English to Chinese: 5.7 Neither an investment company, ICAV, nor a management company or a trustee acting on behalf of a unit trust or a management company of a common contractual fund, may carry out uncovered sales of:

assistant: 5.7 投資公司、ICAV、管理公司或受託人若代表單位信託或共同合約基金的管理公司行事，則不得以無備兌方式出售下列各項：
user: Please translate the following sentence from English to Chinese: If more than one linked stock has the same lowest stock performance among all the linked stocks in the basket on a scheduled trading day, we (as the Issuer) will, in our sole and absolute discretion acting in good faith and in a commercially reasonable manner, decide which linked stock shall be the worst performing stock for that scheduled trading day.

assistant: 倘若於預定交易日籃子內所有掛鉤股票當中有超過一隻掛鉤股票的股票表現同屬最低，則本行（作爲發行人）將按完全及絕對酌情權以真誠及商業上合理方式決定哪隻掛鉤股票是該預定交易日的表現最差股票。
user: Please translate the following sentence from English to Chinese: The Sub-Adviser may invest in the equity securities of companies of any market capitalization.

assistant: 副投資顧問可投資於任何市值公司之股票證券。
user: Please translate the following sentence from English to Chinese: 1. Basis of preparation The Group will adopt the requirements of International Financial Reporting Standards (collectively IFRS) for the first time for the purpose of preparing financial statements for the year ending 31st December 2005.

assistant: 1. 編制基準本集團將首次採納國際財務報告準則（統稱國際財務報告準則）的規定編制截至二零零五年十二月三十一日止年度的財務報表。
user: Please translate the following sentence from English to Chinese: The KIIDs are available on the website www.bnpparibas-am.com

assistant: 所提供股份的完整清單可在網站 www.bnpparibas-am.com 查閱
user: Please translate the following sentence from English to Chinese: Following a replacement, such new company will be a “Company” and such shares will become a “Share” and the Issuer shall immediately inform Noteholders and investors (via the Distributors) of such an event, the adjustments made (if any) and its effect upon the Basket.

assistant: 於取代後，該新公司將成爲一家「公司」，而該等股份將成爲一「股份」，及發行人須即時知會票據持有人及投資者（透過分銷商）該事件、作出的調整（如有）及其對有關籃子的影響。
user: Please translate the following sentence from English to Chinese: Counterparty Risk to PRC broker(s) The RQFII selects brokers in the PRC (“PRC Broker(s)”) to execute transactions for the relevant RQFII Access Fund in markets in the PRC.

assistant: 中國經紀的交易對手風險 RQFII挑選中國經紀（「中國經紀」）在中國市場爲有關RQFII連接基金執行交易。
user: Please translate the following sentence from English to Chinese: The Investment Advisor has broad discretion to identify and invest in countries that it considers to qualify as emerging securities markets.

assistant: 投資顧問在物色及投資於其認爲符合資格作爲新興證券市場的國家時，擁有廣泛酌情權。
user: Please translate the following sentence from English to Chinese: The Compartment will not invest more than 10% of its assets in shares or any other similar security, financial derivative instruments (including warrants) and/or structured products (in particular convertible bonds) whose underliers are, or offer exposure to, equities or similar securities.

assistant: 本成分基金於股份或任何其他類似證券、金融衍生工具（包括權證）及╱或相關資產爲股票或類似證券或藉以投資於股票或類似證券的結構性產品（特別是可換股債券）的投資不會超過其資產的 10%。
user: Please translate the following sentence from English to Chinese: The authorised share capital of the Issuer is U.S.$1,000, divided into 100,000 shares of U.S.$0.01 each of which 10,000 are issued and fully paid and are held by KBC Investments Hong Kong Limited, which is itself a 100% owned subsidiary of the Guarantor.

assistant: 發行人之法定股本爲1,000美元，分爲100,000股每股面值 0.01美元之股份，其中 10,000股爲已發行及繳足股份，並由比聯投資香港有限公司（其本身爲擔保人之全資附屬公司）持有。
user: Please translate the following sentence from English to Chinese: These policies and procedures address CoIs that may arise through the provision of services to the Fund.

assistant: 該等政策及程序處理透過向本傘子基金提供服務而可能產生的利益衝突。
user: Please translate the following sentence from English to Chinese: If a Constituent Fund is terminated, contributions will cease to be invested in such Constituent Fund and amounts invested in such Constituent Fund must be switched (free of charge) into another Constituent Fund chosen by the relevant Member.

assistant: 如某成分基金已終止，供款將不再投資於該成分基金，已投資於該成分基金的款額必須（免費）轉入有關成員所選擇的另一成分基金。
user: Please translate the following sentence from English to Chinese: The Risk Policy Committee is responsible for oversight of management’s responsibilities to assess and manage the Firm’s credit risk, market risk, interest rate risk, investment risk and liquidity risk, and is also responsible for review of the Firm’s fiduciary and asset management activities.

assistant: 風險政策委員會負責監察管理層的職責，以評估及管理公司的信貸風險、市場風險、利率風險、投資風險及流動資金風險，此外亦負責檢討公司的信託及資產管理活動。
user: Please translate the following sentence from English to Chinese: 63. World Energy Fund

assistant: 63. 世界能源基金
user: Please translate the following sentence from English to Chinese: The expected level of leverage is calculated as the sum of notionals of the financial derivative instruments held by the Portfolio, which neither takes into account the fact that a particular financial derivative instrument increases or decreases the Portfolio’s investment risks nor permits to net financial derivative instruments with reverse positions.

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，此計算方法並不計及特定金融衍生工具增加或減少本基金投資風險的情況，亦不允許以反向持倉對銷金融衍生工具。
user: Please translate the following sentence from English to Chinese: The Manager will use the prevailing exchange rate for switching of units denominated in different currencies.

assistant: 基金經理將使用現行匯率進行於以不同貨幣計價的單位之間的轉換。
user: Please translate the following sentence from English to Chinese: Corporate Governance Policy The Bank recognises the importance of high standards of corporate governance and maintains an effective corporate governance framework which delivers long-term success of the Bank.

assistant: 公司治理政策 本銀行認同建立高水平公司治理的重要性，並致力維持有效的公司治理架構以實現本銀行的長遠成就。
user: Please translate the following sentence from English to Chinese: - Share premium resulting from the issue of AT1 capital instruments;

assistant: - 股份溢價來自AT1資本工具的發行；
user: Please translate the following sentence from English to Chinese: If the Unitholders have not made a decision when submitting the redemption application, the part not yet redeemed by the investor shall be automatically handled as deferred redemption.

assistant: 如投資人在提交贖回申請時未作明確選擇，投資人未能贖回部分作自動延期贖回處理。
user: Please translate the following sentence from English to Chinese: The Portfolio invests in equities and equity equivalent securities issued by companies which are based or operating in both developed and/or Emerging Markets.

assistant: 投資組合投資於在已發展及/或新興市場設立或經營的公司所發行的股票及等同股票的證券。
user: Please translate the following sentence from English to Chinese: Where it has not been possible to complete any authentication procedures to its satisfaction, the Management Company may delay the processing of payment instructions to a date later than the envisaged dividend payment date when authentication procedures have been satisfied.

assistant: 倘未能以其滿意的方式完成任何覈實程序時，管理公司可延遲處理付款指示至預計股息付款日期後之日期，直至覈實程序令人滿意爲止。
user: Please translate the following sentence from English to Chinese: Class I – Capitalization:

assistant: 英鎊– I類–資本化：
user: Please translate the following sentence from English to Chinese: Investors in the Fund may therefore be reported to the Luxembourg and other relevant tax authorities in accordance with applicable rules and regulations.

assistant: 本傘子基金的投資者可能會因而根據適用規則及規例被彙報至盧森堡及其他相關稅務機關。
user: Please translate the following sentence from English to Chinese: Investment in the Fund should be regarded as long term in nature and may not be suitable as a short term investment.

assistant: 對基金所作投資應被視爲長期投資，而不適宜作爲短期投資。
user: Please translate the following sentence from English to Chinese: The commissions and subscription fees charged by the affiliated companies should be appropriate.

assistant: 聯屬公司應適當地徵收佣金及認購費。
user: Please translate the following sentence from English to Chinese: However, if there are any alternative arrangements for a particular series of notes, the relevant issue prospectus will set out the details and the consequences to the taxation of the notes.

assistant: 然而，倘某一票據系列有任何其他安排，有關發行章程將載列詳情及其對票據稅務之影響。