billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: As at the Latest Practicable Date, we had not received any notification from the relevant authority alleging that Guangdong Gudou had been in breach of any applicable law and demanding rectification actions or penalty.

assistant: 於最後實際可行日期，我們未曾收到相關機構發出、指稱廣東古兜違反任何適用法律並要求糾正行動或罰金之通知。
user: Please translate the following sentence from English to Chinese: Our Directors believe that our 10-year relationship with Synaptics, along with our strengths in cost and quality, gives us a competitive advantage over our competitors in the capacitive touch pad industry.

assistant: 董事相信，本集團憑藉與 Synaptics 十年的合作關係，加上產品成本相宜、品質優良，令本集團較電容觸控板業內的其他競爭對手佔有優勢。
user: Please translate the following sentence from English to Chinese: The management of the counterparty net exposure in this manner, however, is subject to market risk and price movements prior to the end of trading day T+1 and settlement risk.

assistant: 然而，以此方式管理對手方風險淨額，須承受市場風險及受限於買賣交易日 T+1 收市之前的價格變動及結算風險。
user: Please translate the following sentence from English to Chinese: (a) The Company may pay a dividend even where there is no net distributable income (defined as investment income (i.e. dividend income and interest income) minus fees and expenses) attributable to the relevant share class.

assistant: (a) 即使有關股份類別沒有可供分派的淨收入(界定爲投資收入(即股息收入與利息收入)減費用及支出)，本公司仍可支付股息。
user: Please translate the following sentence from English to Chinese: In case of a successful prosecution Not applicable for such omission, each of the defaults attracts a maximum fine of HK$10,000.

assistant: 倘有關遺漏起訴成立，每項違規將處以最高罰款 10,000 港元。
user: Please translate the following sentence from English to Chinese: “Person Resident in India” means:

assistant: 「印度居民」指：
user: Please translate the following sentence from English to Chinese: However, with rapid build-up of installed capacity from 2005 to 2009, growth of power supply surpassed growth of power demand and hence utilization hours decreased.

assistant: 但是，隨著裝機容量自2005年至2009年迅速增加，電力供應增長超越電力需求增長，因而導致利用小時數下降。
user: Please translate the following sentence from English to Chinese: If the Offer Price, as finally determined in the manner described in the section entitled “— Pricing and Allocation” below, is less than the maximum price of HK$17.15 per Hong Kong Offer Share, appropriate refund payments (including the brokerage, SFC transaction levy and Stock Exchange trading fee attributable to the surplus application monies) will be made to successful applicants, without interest.

assistant: 若按下文「－定價及分配」一節所述方式最終釐定的發售價低於最高價每股香港發售股份 17.15 港元，則須不計利息向成功申請人退回適當款項（包括多繳申請股款應占的經紀佣金、證監會交易徵費及聯交所交易費）。
user: Please translate the following sentence from English to Chinese: Any failure to renew our pollutant discharge permit may substantially affect our production volume and limit the expansion of our production lines, which may adversely affect our results of operations and prospect.

assistant: 未能續新污染物排放許可證或會對我們的產量造成重大影響，限制我們生產線的擴充，從而可能對我們的經營業績及前景造成不利影響。
user: Please translate the following sentence from English to Chinese: 45.64 Investment holding

assistant: 45.64 投資控股
user: Please translate the following sentence from English to Chinese: (d) General None of our Directors or, to the best of their knowledge having made all reasonable enquiries, any of their respective associates has any present intention to sell any Shares to us or any of our subsidiaries if the Repurchase Mandate is exercised.

assistant: (d) 一般事項 各董事或（作出一切合理查詢後就其所深知）任何彼等各自的聯繫人目前無意在回購授權行使時向本公司或本公司任何附屬公司出售任何股份。
user: Please translate the following sentence from English to Chinese: The uncertified form enables the Company to effect redemption instructions without undue delay. Purchase of Shares on SEHK Certain Shares may be acquired or purchased through SEHK.

assistant: 無證書形式讓本公司能在沒有不當延遲的情況下執行贖回指示。 在聯交所購買股份某些股份可經由聯交所取得或購買。
user: Please translate the following sentence from English to Chinese: ACCOUNTANT’S REPORT ON THE FINANCIAL INFORMATION OF THE GROUP

assistant: 本集團財務資料的會計師報告
user: Please translate the following sentence from English to Chinese: (ii) If the application is made by an individual CCASS Investor Participant:

assistant: (ii) 如以個人中央結算系統投資者戶口持有人提出申請，則：
user: Please translate the following sentence from English to Chinese: Maintenance and ancillary services

assistant: 維護及輔助服務
user: Please translate the following sentence from English to Chinese: 9. FIVE HIGHEST PAID EMPLOYEES

assistant: 9. 五名最高薪酬僱員
user: Please translate the following sentence from English to Chinese: (viii) the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.

assistant: (viii) 該實體，或其所屬集團之任何成員向貴集團或貴集團之母公司提供主要管理層服務。
user: Please translate the following sentence from English to Chinese: The authorised and issued share capital of the Company as at the Latest Practicable Date and immediately following the completion of the Rights Issue were as follows:

assistant: 於最後可行日期及緊隨供股完成後，本公司之法定及已發行股本如下：
user: Please translate the following sentence from English to Chinese: This figure may vary from year to year.

assistant: 該數字或會因年而異，並不包括任何非經常支出。
user: Please translate the following sentence from English to Chinese: Room for further expansion in the PRC’s F&B industry Despite the rapid development in recent years, the PRC packaged food and beverage industry is still extremely underpenetrated compared to more developed markets.

assistant: 中國食品及飲料行業的進一步發展空間 儘管中國包裝食品及飲料行業近年來取得快速發展，與其他更爲發達的市場相比，中國市場遠未滲透。
user: Please translate the following sentence from English to Chinese: As at 31 March 2009 and 2010, the amount of loan drawn under the said bank facility was nil and HK$120.0 million respectively and the amount of deposit pledged by Jiangxi Asia City was nil and RMB55.5 million respectively.

assistant: 於二零零九年及二零一零年三月三十一日，上述銀行信貸項下所提取貸款額分別爲零及120,000,000港元，而江西亞洲城所抵押存款分別爲零及人民幣55,500,000元。
user: Please translate the following sentence from English to Chinese: For details of price fluctuation of our key raw materials, namely base paper and ink, please refer to the paragraph headed “Prices of the Key Raw Materials” under the section headed “Industry Overview” of this prospectus.

assistant: 有關我們主要原材料（即原紙及油墨）價格波動的詳情，請參閱本招股章程「行業概覽」一節「主要原材料價格」一段。
user: Please translate the following sentence from English to Chinese: administrative processing of purchase orders;

assistant: 對購買定單進行行政處理；
user: Please translate the following sentence from English to Chinese: Such costs may have an adverse impact on the net asset value and performance of APEX Small Cap ETF and may result in tracking error.

assistant: 該等費用可能對APEX小型股ETF的資產淨值及表現造成不利的影響，並可能產生追蹤誤差。
user: Please translate the following sentence from English to Chinese: (iii) Minimum liquidity The minimum liquidity requirement is the minimum liquidity a security must have to be a part of a market investable equity universe. A security’s liquidity is calculated using an annual traded value ratio and a three month frequency of trading measure.

assistant: (iii)最低流動性最低流動性要求是證券納入市場可投資股票範圍時必須具有的最低流動性。 證券的流動性以每年成交價值比率及每三個月計量交易的方法計算。
user: Please translate the following sentence from English to Chinese: The application and interpretation of such investment regulations are therefore relatively untested and there is no certainty as to how they will be applied as the PRC authorities and regulators have been given wide discretion in such investment regulations and there is no precedent or certainty as to how such discretion may be exercised now or in the future.

assistant: 因此，有關投資規例的應用及詮釋相對而言未經驗證，而且中國政府機關及監管機構在釐定有關投資法規方面擁有酌情權，而該酌情權於現時或未來會如何行使並不明確亦無先例可循，故無法確定該等投資規例將如何獲應用。
user: Please translate the following sentence from English to Chinese: Mr. Yu has been registered as a practicing certified public accountant with the Hong Kong Institute of Certified Public Accountants since October 2002 and he was admitted as a senior international finance manager with the International Financial Management Association in March 2007.

assistant: 餘先生自二零零二年十月起於香港會計師公會註冊爲執業會計師，並自二零零七年三月起獲國際財務管理協會接納爲高級國際財務管理師。
user: Please translate the following sentence from English to Chinese: (q) Indemnification Cayman Islands law does not limit the extent to which a company’s articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the court to be contrary to public policy (e.g. for purporting to provide indemnification against the consequences of committing a crime).

assistant: (q) 彌償保證 開曼羣島法例並不限制公司的章程細則對行政人員及董事作出彌償保證的數額，惟不包括法院認爲違反公衆政策的規定（例如表示對觸犯法律的後果作出彌償保證）。
user: Please translate the following sentence from English to Chinese:  The computation basis of the performance is based on the calendar year end, NAV-to-NAV, with dividends (if any) reinvested.

assistant: 此等數字顯示股份類別於所示公曆年價值增加或減少的幅度。
user: Please translate the following sentence from English to Chinese: RMB/tonnes

assistant: 人民幣╱噸
user: Please translate the following sentence from English to Chinese: We, as a foreign incorporated company, must obtain PRC government approvals or registrations for our significant capital investment projects in China in the future.

assistant: 我們作爲一家境外註冊成立的公司，必須就未來在中國的重大資本投資項目向中國政府取 得批文或辦理登記。
user: Please translate the following sentence from English to Chinese: The Electric Power Law sets out the general principles for the determination of power tariffs, according to which, tariffs are to be formulated to provide reasonable compensation for costs and a reasonable return on investment, to share expenses fairly and to promote the construction of further power projects.

assistant: 監管環境 上網電價管理 《電力法》對確定電價作了一般原則性的規定，按照該等規定，電價應體現對發電成本的合理補償及合理投資回報，公平地分擔支出並鼓勵建設其他發電項目。
user: Please translate the following sentence from English to Chinese: Furthermore, the legal protections available to us under these laws, rules and regulations may be limited.

assistant: 此外，該等法律、規則及規例對本集團提供的法律保障可能有限。
user: Please translate the following sentence from English to Chinese: Pursuant to the Reorganisation, the entire share capital of Expand Trade was transferred to our Company on 3 October 2013, details of which are set out in the section headed “Reorganisation” in this prospectus.

assistant: 根據重組，拓貿之全部股本於二零一三年十月三日轉讓予本公司，有關詳情載於本招股章程「重組」一節。
user: Please translate the following sentence from English to Chinese: 181 to 365 days .

assistant: 181 至 365 日 .
user: Please translate the following sentence from English to Chinese: Ms. Chung is a registered nurse and currently our nursing service director.

assistant: 鍾慧敏女士爲註冊護士，現爲護理總監。
user: Please translate the following sentence from English to Chinese: We may fail to anticipate technology innovation and successfully develop and market new products in time, or at all, which would materially and adversely affect our business, results of operations and prospect.

assistant: 我們可能預測不到技術創新，且不能及時甚至不能成功開發和推出新產品，使我們的業務、經營業績及前景受到重大不利影響。
user: Please translate the following sentence from English to Chinese: Portfolio Management Division:

assistant: 資產管理分部：
user: Please translate the following sentence from English to Chinese: During 2012, with the agreement of other shareholders, the Group gained control over Anhui Jishi Real Estate Co., Ltd. that was previously accounted for as an associate, by obtaining majority voting rights to the board of directors of this company.

assistant: 2012年度，通過與其他股東協議，　貴集團獲得了之前作爲聯營企業的安徽基石置業有限公司的董事會多數投票權從而取得對該公司的控制。
user: Please translate the following sentence from English to Chinese: Costs of sales

assistant: 銷售成本
user: Please translate the following sentence from English to Chinese: Each electronic application instruction in respect of more than 4,000 Hong Kong Offer Shares must be in one of the numbers set out in the table in the Application Forms, or as otherwise specified on the designated website at www.eipo.com.hk.

assistant: 每份申請多於4,000 股香港發售股份的電子認購指示，須按申請表格上所列其中一個數目，或按指定網站 www.eipo.com.hk所另行指定數目作出申請。
user: Please translate the following sentence from English to Chinese: Data from HEC and information publicly disclosed by CLP Holdings’ Annual Report 2012 Notes:

assistant: 數據來自港燈及中電控股二零一二年年報內公開披露的資料 附註：
user: Please translate the following sentence from English to Chinese: Terms defined in the Prospectus have the same meanings herein unless the context requires otherwise.

assistant: 任何其他該等司法程序均可能產生上文所述司法覆核司法程序帶來的相同或類似結果。
user: Please translate the following sentence from English to Chinese: The Index is an equal weighted index which is designed to track the performance of companies engaged in emerging and disruptive technologies, products, and markets across multiple sectors, including consumer, finance, industrials, healthcare, and technology.

assistant: 相關指數爲等權重指數，旨在追蹤參與新興及顛覆性技術、產品以及跨多行業（包括消費、金融、工業、醫療保健和技術）市場的公司業績。
user: Please translate the following sentence from English to Chinese: Domain Names As at May 30, 2011, members of our Group have registered the following domain names:

assistant: 域名 於二零一一年五月三十日，本集團成員公司已註冊以下域名：
user: Please translate the following sentence from English to Chinese: (B) The Company may purchase or otherwise acquire its issued shares (which expression as used in this Article includes redeemable Shares) out of distributable profits of the Company or out of the proceeds of a fresh issue of shares made for the purposes of such purchase or acquisition subject to and in accordance with the provisions of the Statutes and any applicable rules of the Designated Stock Exchange (hereafter, the “Relevant Laws”), on such terms and subject to such conditions as the Company may in General Meeting prescribe in accordance with the Relevant Laws.

assistant: (B) 根據規程的條文及指定證券交易所的任何適用規則（下文稱爲「有關法律」）及在前述各項的規限下，本公司可按本公司可能根據有關法律在股東大會規定的有關條款以及在該等條件的規限下，動用本公司可分派溢利或就有關購買或收購而言發行新股份所得款項，購買或以其他方式收購其已發行股份（章程細則所用這詞彙包括可贖回股份）。
user: Please translate the following sentence from English to Chinese: (vii) the date on which the Grantee commits a breach of sub-paragraph (g) above;

assistant: (vii) 承授人違反上文(g)分段之日；
user: Please translate the following sentence from English to Chinese: Distribution policy The Manager intends to declare and distribute net dividends to Unitholders at least annually (in July each year).

assistant: 派息政策 管理人打算至少每年（每年7月）向單位持有人宣派及分派淨股息。
user: Please translate the following sentence from English to Chinese: The land use rights of the property have been granted for a term expiring on March 19, 2048 for office use.

assistant: 這項物業的土地使用權已授出作辦公用途，到期日爲2048年3月 19日。
user: Please translate the following sentence from English to Chinese: We have no reason to believe that such information is false or misleading or that any fact has been omitted that would render such information false or misleading.

assistant: 我們並無理由認爲該等資料有誤或有誤導成份，或有遺漏會導致該等資料有誤或出現誤導的任何實情。
user: Please translate the following sentence from English to Chinese: The Group does not hold any collateral as security.

assistant: 本集團並無持有任何作爲抵押的抵押品。
user: Please translate the following sentence from English to Chinese: In the case of a company (not being a bank) having a share capital divided into shares, the Court may, on the application of members holding not less than one fifth of the shares of the company in issue, appoint an inspector to examine into the affairs of the company and to report thereon in such manner as the Court shall direct.

assistant: 倘公司（並非銀行）股本分爲股份，則法院可在持有公司不少於五分之一已發行股份之股東提出申請下，委派調查員審查公司之事務並按法院指定之方式向法院呈報結果。
user: Please translate the following sentence from English to Chinese: RELATIONSHIP WITH CONTROLLING SHAREHOLDERS deregistered by the Registrar of Companies in order to avoid any direct or indirect competition between the Group and Aeso (ID) Limited after Listing.

assistant: 與控股股東的關係 長申請撤銷註冊艾碩（室內設計）有限公司，以避免本集團與艾碩（室內設計）有限公司之間於上市後的任何直接或間接競爭。
user: Please translate the following sentence from English to Chinese: 5. Passive investment risk  The ETF is not actively managed and will not adopt any temporary defensive position against any market downturn.

assistant: 5. 被動式投資風險 ETF 採用被動方式管理，不會在逆市中採取臨時性防禦措施。
user: Please translate the following sentence from English to Chinese: Foreign exchange risk We conduct our major operations in the PRC and RMB is our reporting and functional currency.

assistant: 外匯風險 我們主要在中國開展經營，人民幣爲我們的呈報和功能貨幣。
user: Please translate the following sentence from English to Chinese: BOARD COMMITTEES Audit committee We have established an audit committee of the Board with effect from the Listing Date with written terms of reference in compliance with Rule 3.21 of the Listing Rules and the Code Provisions under paragraph C3 of the Corporate Governance Code as set out in Appendix 14 to the Listing Rules.

assistant: 董事委員會 審覈委員會 我們已成立董事會審覈委員會，自上市日期起生效，並遵照上巿規則第 3.21 條及上巿規則附錄 14 所載企業管治守則第 C3 段項下的守則條文書面訂定職權範圍。
user: Please translate the following sentence from English to Chinese: Trade and Other Payables

assistant: 貿易及其他應付款項
user: Please translate the following sentence from English to Chinese: In the case of a members’ voluntary winding up of a company, one or more liquidators are appointed for the purpose of winding up the affairs of the company and distributing its assets.

assistant: 倘屬股東提出的公司自動清盤，則須委任一名或以上清盤人，以負責公司事務清盤及分派其資產。
user: Please translate the following sentence from English to Chinese: The fair value of financial assets and financial liabilities are determined in accordance with generally accepted pricing models based on discounted cash flow analysis using prices or rates from observable current market transactions as input.

assistant: 金融資產及金融負債的公平值乃根據公認的定價模式，基於貼現現金流分析，使用從現行市場交易可觀察的價格或利率作爲輸入值。
user: Please translate the following sentence from English to Chinese: investments in assets other than the Index may give rise to delays or additional costs and taxes compared to an investment in the Index;

assistant: 投資於指數以外的資產，若與投資於指數相比，可能導致延誤或額外費用或稅項；
user: Please translate the following sentence from English to Chinese: The credit risk on trade receivables is limited because the Group has large number of customers.

assistant: 由於　貴集團有大量客戶，故貿易應收款項的信貸風險有限。
user: Please translate the following sentence from English to Chinese: Brand Building We take pride in our successful track record of brand building, and believe that brand development and maintenance is one of the key strategies to success.

assistant: 品牌建立 對於品牌建立的斐然往績，我們一直引以自豪，且相信品牌開發與維持是成功的重要策略之一。
user: Please translate the following sentence from English to Chinese: Shares in issue or to be issued, fully paid or credited as fully paid:

assistant: 已發行或將發行、繳足或入賬列作繳足之股份：
user: Please translate the following sentence from English to Chinese: 2.6.4 Rejection of Creation of Applications relating to CSOP ChiNext ETF In addition to the circumstances set out in section “7.3.5 Rejection of Creation Applications” in Part 1 of this Prospectus, the Manager, acting reasonably and in good faith, has the absolute discretion to reject a Creation Application in relation to the CSOP ChiNext ETF, in any of the following circumstances:

assistant: 2.6.4 拒絕有關 CSOP 創業板 ETF 的增設申請除本章程第一部分「7.3.5 拒絕增設申請」一節所載的情況外，基金經理如合理及按誠信行事，具絕對酌情權在下列任何情況下拒絕有關 CSOP 創業板 ETF 的增設申請：
user: Please translate the following sentence from English to Chinese: Details of the principal subsidiaries are stated in Note 1.2.

assistant: 主要附屬公司之詳情列於附註1.2。
user: Please translate the following sentence from English to Chinese: The Reference Index objectively and passively tracks the high dividend yield opportunity set within the MSCI AC Asia ex Japan Index (with the exception of REITs) and is intended to reflect the dividend yield focused investment processes.

assistant: 參考指數客觀而被動地追蹤 MSCI AC 亞洲(日本除外) 指數內高股息收益的機會(REIT 除外)，並擬反映以股息收益爲焦點的投資程序。
user: Please translate the following sentence from English to Chinese: As a result, the inclusion or exclusion of one security does not imply the automatic inclusion or exclusion of other securities of the same company.

assistant: 有些可投資性要求會運用於個別證券，有些則運用於公司整體(即將公司個別證券整合起來)。
user: Please translate the following sentence from English to Chinese: In the event that the Government reduces its level of spending on public works and the Group fails to secure business from the private sector or to diversify its business into the private sector, the business and profitability of the Group could be adversely affected.

assistant: 倘若政府減少對公共工程之投入，而本集團又不能獲得私營機構之業務或將部分業務分散至私營機構，則本集團之業務及盈利能力可能受到不利影響。
user: Please translate the following sentence from English to Chinese: (ii) no share or loan capital of our Company or any of our subsidiaries is under option or is agreed conditionally or unconditionally to be put under option;

assistant: (ii) 本公司或其任何附屬公司之股份或借貸資本概無附有購股權或有條件或無條件同意附有購股權；
user: Please translate the following sentence from English to Chinese: APPLICABLE LAWS AND REGULATIONS Every employer must, as far as reasonably practicable, ensure the safety and health at work for all the employer’s employees by (including but not limited to):

assistant: 適用法律及法規 每名僱主均須在合理地切實可行範圍內，確保其所有在工作中的僱員的安全及健康，包括（但不限於）下述各項：
user: Please translate the following sentence from English to Chinese: In considering to take up the Business Opportunity in accordance with the NonCompete Agreement, the independent non-executive Directors will take into account the followings:

assistant: 在考慮是否根據~不競爭承諾契據接受商機時，獨立非執行董事將會考慮下列各項：
user: Please translate the following sentence from English to Chinese: At 1 January 2014 Charged to consolidated statement of comprehensive income (note 11)

assistant: 於二零一四年一月一日於合併綜合收益表扣除（附註11）
user: Please translate the following sentence from English to Chinese: The value of the derivative depends on, or is derived from, or determined by reference to, the value of an underlying asset such as a Security or an index.

assistant: 衍生工具之價值視乎或來自或參考相關資產（例如證券或指數）之價值而定。
user: Please translate the following sentence from English to Chinese: As required by the SFC, certain of our Hong Kong subsidiaries are required to obtain licenses to operate in Hong Kong.

assistant: 根據證監會的發牌制度，我們若干香港子公司須取得牌照方可在香港進行業務。
user: Please translate the following sentence from English to Chinese: Hong Kong profits tax Current tax Overprovision in prior years

assistant: 香港利得稅本期稅項過往年度超額撥備
user: Please translate the following sentence from English to Chinese: As advised by the PRC Legal Advisers and confirmed by the Directors, the Group had been in compliance with all applicable PRC environmental laws and regulations in all material respects and had not been in breach of such laws and regulations during the Track Record Period.

assistant: 據中國法律顧問告知及董事確認，於往績記錄期間，本集團在各重大方面均遵守一切適用中國環境法律及法規，並無違反該等法律及法規。
user: Please translate the following sentence from English to Chinese: The outstanding principal amount of the convertible bonds as at 31 May 2011 was HK$606,800,000 which comprises the equity and principal amount of liability component of HK$186,194,000 and HK$420,606,000, respectively.

assistant: 於二零一一年五月三十一日，可換股債券之未行使本金額爲 606,800,000 港元，包括可換股債券之權益及負債部份本金額分別 186,194,000 港元及 420,606,000 港元。
user: Please translate the following sentence from English to Chinese: The new PRC Corporate Income Tax Law and its implementation rules, however, impose a withholding tax at the rate of 10% on dividends paid to investors that are ‘‘non-resident enterprises,’’ to the extent such dividends are sourced within China.

assistant: 然而，根據新中國企業所得稅法及其實施條例，倘派付予「非居民企業」投資者的股息來源於中國境內，則該等股息須繳納 10% 預扣稅。
user: Please translate the following sentence from English to Chinese: In addition, where the enterprises illegally discharge pollutants and thus are fined and ordered to make rectification but they refuse to do so, the competent authorities may, as of the following day after making such order, impose continuous punishment by the day based on the original fines.

assistant: 此外，倘企業因違規排放污染物被罰款及勒令作出整改，而該企業拒絕如此行事，主管機關可於作出上述命令後翌日根據原有罰款按日持續徵收罰金。
user: Please translate the following sentence from English to Chinese: Investments and other financial assets Initial recognition and measurement Financial assets within the scope of IAS 39 are classified as financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments and available-for-sale financial investments, as appropriate.

assistant: 投資及其他金融資產 初步確認及計量 國際會計準則第39號範圍內的金融資產按適用情況分爲按公平值計入損益的金融資產、貸款及應收款項、持至到期投資以及可供出售金融資產（如適用）。