billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Therefore, in performing the impairment test, the goodwill generated from each acquisition is allocated to the corresponding subsidiary acquired.

assistant: 因此在進行減值測試時，各項收購所產生的商譽分配至相關所收購附屬公司。
user: Please translate the following sentence from English to Chinese: (i) Administrative Agent Fee The Fixed Fee covers the Administrative Agent Fee, which is normally due under the Administration Agency, Domiciliary and Corporate Agency, Paying Agency, Registrar, Transfer Agency and Listing Agency Agreement.

assistant: (i) 行政代理人費 固定費用包含行政代理人費，行政代理人費通常根據行政代理、居籍及公司代理、付款代理、登記處、過戶代理及上市代理協議支付。
user: Please translate the following sentence from English to Chinese: On completion, the assets are transferred to buildings within property, plant and equipment or to other non-current assets.

assistant: 財務資料 完全減值但仍在使用的物業、廠房及設備於財務報表內保留。
user: Please translate the following sentence from English to Chinese: The chairman and the respective restaurant managers of the Group are responsible for overseeing the implementation of the guidelines to ensure that all the requirements are complied with prior to the opening of any new restaurants.

assistant: 本集團主席及各酒樓經理負責監督有關指引的執行情況，以確保於開設任何新酒樓前已遵守所有規定。
user: Please translate the following sentence from English to Chinese: ° an increase in sales volume of the EPS product line which contributed to an increase in sales revenue of US$162.4 million, or 27.0%, from US$600.6 million in the year ended December 31, 2010 to US$763.0 million in the year ended December 31, 2011.

assistant: ○ EPS 產品線銷售量增加，由截至 2010 年 12 月 31 日止年度的 600.6 百萬美元增加至截至 2011 年 12 月 31 日止年度的 763.0 百萬美元，帶動銷售收益增加 162.4 百萬美元或 27.0%。
user: Please translate the following sentence from English to Chinese: In selecting our third party contractors, we consider a number of factors, including:

assistant: 於選擇第三方承包商時，我們會考慮多項因素，包括：
user: Please translate the following sentence from English to Chinese: Mr. Simon M.K. Chan, CPA, Regional Director at Sallmanns, is a member of The International Association of Consultants, Valuers and Analysts (IACVA), a member of the Canadian Institute of Mining, Metallurgy and Petroleum (CIM) and a certified public accountant in Hong Kong (HKICPA) and Australia (ASCPA).

assistant: Simon M.K. Chan先生爲執業會計師，於西門出任地區董事，乃國際會計師、估值師及分析師協會成員（IACVA），亦爲加拿大采礦、冶金及石油協會(CIM)會員，同時爲香港會計師公會及澳洲會計師公會會員。
user: Please translate the following sentence from English to Chinese: Impairment of accounts and other receivables and amounts due from a director and related parties In determining whether there is objective evidence of impairment loss, the directors of the Company take into consideration of the financial strength of the counterparties, the credit history of the customers and the current market condition.

assistant: 應收賬款及其他應收款項以及應收一名董事及關聯方款項的減值 確定是否存在減值虧損的客觀證據時，貴公司董事將考慮交易對手的財務實力、客戶的信貸歷史及當前市況。
user: Please translate the following sentence from English to Chinese: If the Offer Price is fixed at HK$4.85 per Offer Share, being the lower end of the indicative Offer Price range, the net proceeds to us will be reduced by approximately HK$262 million.

assistant: 倘發售價定於每股發售股份4.85港元（即指示發售價範圍下限），所得款項淨額將減少約262,000,000港元。
user: Please translate the following sentence from English to Chinese: 9. ENVIRONMENTAL PROTECTION REGULATIONS In accordance with the ‘‘Environmental Protection Law of the PRC’’《( 中華人民共和國環境保護法》) adopted by the Standing Committee on 26 December 1989, the Administration Supervisory Department of Environmental Protection sets the national guidelines for the discharge of pollutants.

assistant: 9. 環境保護法規 根據常務委員會於1989年12月26日所採納的《中華人民共和國環境保護法》，環境保護行政主管部門制訂排放污染物的國家指引。
user: Please translate the following sentence from English to Chinese: Mr. Chow is a fellow member of The Association of Chartered Certified Accountants and a member of The Hong Kong Institute of Certiﬁed Public Accountants.

assistant: 周先生爲英國特許公認會計師公會資深會員及香港會計師公會會員。
user: Please translate the following sentence from English to Chinese: the PRC Copyright Law (中國著作權法);

assistant: 《中國著作權法》；
user: Please translate the following sentence from English to Chinese: The debt-to-equity ratios at 31 December 2007, 2008 and 2009 and 30 June 2010 were as follows:

assistant: 於2007年、2008年及2009年12月31日及2010年6月30日的債務對權益比率如下：
user: Please translate the following sentence from English to Chinese: Transfer or disposition of our Shares Prior to 1 January 2008, capital gains on transfers and dispositions of our Shares by foreign investors did not trigger PRC tax.

assistant: 轉讓或出售我們的股份 於二零零八年一月一日之前，外國投資者轉讓或出售我們股份的資本收益毋須繳納中國稅項。
user: Please translate the following sentence from English to Chinese: She will also check and review the records monthly to ensure no material misconduct will occur.

assistant: 彼亦將每月核查及審閱紀錄，確保不會發生重大不當行爲。
user: Please translate the following sentence from English to Chinese: Net debt is calculated as total bank borrowings as shown in the combined balance sheets less cash and bank deposits.

assistant: 負債淨額爲合併資產負債表內所列的銀行借貸總額減現金及銀行存款。
user: Please translate the following sentence from English to Chinese: HOW MUCH ARE THE HONG KONG OFFER SHARES

assistant: 香港發售股份的價格
user: Please translate the following sentence from English to Chinese: Any Offer Shares not taken up by the Qualifying Shareholders and the Offer Shares to which the Excluded Shareholders would otherwise have been entitled under the Open Offer will be taken up by the Underwriter.

assistant: 未獲合資格股東認購之任何發售股份及除外股東原應根據公開發售有權獲得之發售股份將由包銷商認購。
user: Please translate the following sentence from English to Chinese: (iii) Parts and components Parts and components mainly represent small parts required in the production of End Products and low value consumables used during the production process.

assistant: (iii) 零部件零部件主要是本集團生產終端產品所需的小型部件及生產過程中之低值消耗品。
user: Please translate the following sentence from English to Chinese: The following table sets forth the approximate area serviced by our asphalt pavement maintenance service segment during the periods indicated:

assistant: 下表載列於所示期間瀝青路面養護服務分部服務的概約面積：
user: Please translate the following sentence from English to Chinese: Details of the said certificates are, inter alia, summarized as below:

assistant: 有關上述證書的詳情（其中包括）概述如下：
user: Please translate the following sentence from English to Chinese: (d) in the event that any of our Directors and/or their respective associates has a material interest in any matter to be deliberated by our Board in relation to the compliance with the Non-competition Deed, the relevant Director may not vote on the relevant resolutions of the Board and shall not be counted towards the quorum for voting pursuant to applicable provisions in our Articles of Association;

assistant: (d) 根據組織章程細則的相關規定，倘董事及╱或彼等各自的聯繫人在任何董事會 將考慮有關不競爭契據遵守情況的事宜中擁有重大權益，則有關董事不得就相關董事會決議案投票，亦不計入投票的法定人數；
user: Please translate the following sentence from English to Chinese: RMB147,000,000 (100% interest attributable to the Group RMB147,000,000)

assistant: 人民幣 147,000,000元 （　貴集團應占 100%權益人民幣 147,000,000元）
user: Please translate the following sentence from English to Chinese: (bb) if he dies or becomes of unsound mind as determined pursuant to an order made by any competent court or official on the grounds that he is or may be suffering from mental disorder or is otherwise incapable of managing his affairs and the Board resolves that his office be vacated;

assistant: (bb) 董事身故或根據任何適當之法院或官員以精神失常或未能處理本身事務爲由頒令判定其神智失常，而董事會議決將其撤職；
user: Please translate the following sentence from English to Chinese: The report must be made to the CSRC, the stock exchange, the invested company, and the CSRC local representative office where the listed company is located.

assistant: 該報告須向中國證監會、證券交易所、被投資公司及中國證監會於上市公司所在之地方代表辦事處提交。
user: Please translate the following sentence from English to Chinese: (i) Reasons for repurchases Our Directors believe that it is in the best interests of our Company and the Shareholders for our Directors to have general authority from the Shareholders to enable our Company to repurchase Shares in the market.

assistant: (i) 購回的理由 董事相信，股東授予董事一般權力，使本公司可在市場購回股份，乃符合本公司及股東最佳利益。
user: Please translate the following sentence from English to Chinese: Revenue from our aftersales business is driven primarily by the demand for maintenance and repair services and related sales of spare parts, which is in turn primarily affected by the cumulative number of automobiles sold by us in the past and the relative maturity of the stores in our network.

assistant: 售後業務所得收入主要由保養及維修服務的需求以及零配件的相關銷售所帶動，該等需求及銷售則主要受我們過往售出的汽車累計數目及我們網絡內各門店的相對成熟程度所影響。
user: Please translate the following sentence from English to Chinese: Overseas income tax The Company was incorporated in the Cayman Islands as an exempted company with limited liability under the Companies Law, Cap 22 of Cayman Islands and accordingly, is exempted from Cayman Islands income tax.

assistant: 海外所得稅 貴公司於開曼羣島根據開曼羣島法律第 22 章公司法註冊成立爲獲豁免有限公司，因此，獲豁免繳納開曼羣島所得稅。
user: Please translate the following sentence from English to Chinese: Trade and other receivables comprise the following:

assistant: 貿易及其他應收款項包括以下各項：
user: Please translate the following sentence from English to Chinese: Our Board, Board of Supervisors, and shareholder(s) individually or aggregately holding 1% or more of the issued shares of our Bank are entitled to nominate candidates for independent directors to be elected by shareholders’ general meetings.

assistant: 本行董事會、監事會、單獨或者合併持有本行已發行股份1%以上的股東可以提出獨立董事候選人，並經股東大會選舉決定。
user: Please translate the following sentence from English to Chinese: The IBC(e) product market grew at a CAGR of 2.4% from US$870.0 million in 2004 and reached the peak of US$956.4 million in 2008.

assistant: IBC(e)產品市場由二零零四年的870.0百萬美元增至二零零八年的最高點956.4百萬美元，複合年增長率爲2.4%。
user: Please translate the following sentence from English to Chinese: We do not rely on our Controlling Shareholders or their associates for the provision of such raw materials.

assistant: 本公司並無依靠控權股東或彼等之聯繫人供應有關原料。
user: Please translate the following sentence from English to Chinese: Huadian is a state-owned enterprise group, whose business scope mainly includes development and management of power generating projects, production and sale of electricity, and technical development and advisory services.

assistant: 華電是國有企業集團，其業務範圍主要包括髮電項目開發及管理、發電及售電以及技術開發和諮詢服務。
user: Please translate the following sentence from English to Chinese: Accordingly, the Company and the Management Company are satisfied that when a pledge becomes enforceable, the pledged Collateral Securities will be readily accessible / enforceable without further recourse to Deutsche Bank AG in its capacity as swap counterparty in accordance with the requirements of the Code.

assistant: 因此，本公司及管理公司信納，在抵押權可予以執行之時，已抵押的抵押證券將按照守則規定隨時予以處置/執行，無須對德意志銀行作爲掉期對手方進一步追索。
user: Please translate the following sentence from English to Chinese: keep the workplace and provide and maintain means of access to and egress from the workplace in a condition which is safe and without risks to health, if the workplace is under the employer’s control;

assistant: 倘工作地點由僱主控制，保持工作地點及令進出該工作地點的途徑處於安全 及不會危害健康狀況並維持該狀況；
user: Please translate the following sentence from English to Chinese: (2) Mr. Qian is an executive Director of our Company.

assistant: (2) 錢先生是本公司執行董事。
user: Please translate the following sentence from English to Chinese: Pursuant to the Master Agreement, Tralin Paper has been providing Shandong Tralin Packaging with the Utilities, which in turn was supplied to Tralin Paper by the relevant local utility providers in the PRC, for a term of 20 years from 3 May 2005 to 2 May 2025 at a consideration equivalent to the actual charges imposed by the PRC utility providers on Tralin Paper.

assistant: 根據主協議，泉林紙業向山東泉林包裝提供水電費，而有關水電費乃由中國相關地方水電費提供者提供予泉林紙業，自二零零五年五月三日至二零二五年五月二日爲期20年，代價與中國水電費提供者向泉林紙業收取的實際費用相等。
user: Please translate the following sentence from English to Chinese: Dividends Final dividends proposed by the Directors are classified as a separate allocation of retained profits within the equity section of the statement of financial position, until they have been approved by the shareholders in a general meeting.

assistant: 股息 董事建議派付的末期股息，分類爲財務狀況表權益部分中保留溢利的獨立分配項目，直至獲股東於股東大會批准爲止。
user: Please translate the following sentence from English to Chinese: Interest in an associate .

assistant: 於一間聯營公司的權益.
user: Please translate the following sentence from English to Chinese: We may be deemed as a PRC resident enterprise under the EIT Law and be subject to the PRC taxation on our worldwide income. Under the EIT Law, enterprises established outside China whose “de facto management bodies” are located in China are considered “resident enterprises” and will generally be subject to the uniform 25% enterprise income tax rate as to their global income.

assistant: 根據企業所得稅法，本集團可能被視爲中國居民企業，而本集團的全球收入須繳納中國稅項 根據企業所得稅法，於中國境外成立但「實際管理機構」卻位於中國的企業，均被視爲「居民企業」，一般須按25%的統一企業所得稅率就其全球收入納稅。
user: Please translate the following sentence from English to Chinese: 9. OTHER INFORMATION

assistant: 9. 其他資料
user: Please translate the following sentence from English to Chinese: Effective interest method The effective interest method is a method of calculating the amortized cost of a financial asset and of allocating interest income over the relevant period.

assistant: 實際利率法實際利息法乃計算金融資產的攤銷成本以及有關期間利息收入分配的方法。
user: Please translate the following sentence from English to Chinese: A director, supervisor or officer who contravenes any law, regulation or the company’s articles of association in the performance of his duties resulting in any loss to the company shall be personally liable to the company.

assistant: 董事、監事或高級人員履行公司職務時違反任何法律、法規或公司的公司章程的規定爲公司造成損失應個人對公司負責。
user: Please translate the following sentence from English to Chinese: HISTORY, REORGANIZATION AND GROUP STRUCTURE HISTORY AND DEVELOPMENT Introduction In 1995, the founder of our Group, Mr. Chao and his spouse, Ms. Zhou, set their feet in the PRC packaging industry by establishing a joint venture in Heilongjiang, the PRC which was owned as to 60% by a holding company controlled by Mr. Chao and 40% by an Independent Third Party, and such equity interests held by the Independent Third Party were subsequently transferred to other Independent Third Parties.

assistant: 歷史、重組與集團架構 歷史及發展 緒言 一九九五年，本集團創辦人周先生及周女士透過在中國黑龍江成立一間合資企業投資中國包裝行業，該合資企業由周先生及一名獨立第三方分別擁有60%及40%的權益，而該獨立第三方持有的此等權益隨後獲轉讓予其他獨立第三方。
user: Please translate the following sentence from English to Chinese: Business American Ginseng may be in either processed or unprocessed form.

assistant: 業務 西洋參可以是經加工處理或未經加工處理。
user: Please translate the following sentence from English to Chinese: The application for Hong Kong Offer Shares through the White Form eIPO service (www.eipo.com.hk) is only a facility provided by the designated White Form eIPO Service Provider to public investors.

assistant: 透過白表eIPO服務(www.eipo.com.hk)申請認購香港發售股份僅爲指定白表 eIPO服務供應商向公衆投資者提供的一項服務。
user: Please translate the following sentence from English to Chinese: The Investment Management Agreement entered into between the Management Company and the Investment Manager is for an undetermined duration and may notably be terminated at any time by either party upon 180 days’ prior notice or unilaterally with immediate effect by the Management Company at any time where the interests of Shareholders so require.

assistant: 本公司與管理公司訂立的管理公司協議並無設定期限，可由任何一方發出 90 天的事先通知隨時終止，或若管理公司有疏忽、故意不當行爲、欺詐或惡意的情況，或爲股東的利益而有此需要，可由本公司單方面終止，並立即生效。
user: Please translate the following sentence from English to Chinese: The financial information has been prepared by the directors of the Company and is set out in Sections I to IV below for inclusion in Appendix I to the document of the Company dated [date] (the “Document”).

assistant: 此等財務資料由貴公司董事編制以供收錄於貴公司於[●]刊發的文件（「文件」）附錄一第I至第IV節內。
user: Please translate the following sentence from English to Chinese: Invested Assets For Indirect Replication Funds adopting investment strategy (i), the Invested Assets held by the Indirect Replication Funds consist of transferable securities including:

assistant: 就採用投資策略(i)的間接複製基金而言，由間接複製基金持有的投資資產包含可轉讓證券，包括：
user: Please translate the following sentence from English to Chinese: The key management personnel of the Group are the directors of the Company.

assistant: 貴集團主要管理層人員爲貴公司董事。
user: Please translate the following sentence from English to Chinese: Immediately following the completion of the above steps, the Company repurchased 45,000 shares with a par value of US$1.00 in issue from Top Wheel Limited for a consideration of US$45,000, which has been settled in full by the amount payable by Top Wheel Limited for the subscription of 450,000,000 Shares with a par value of US$0.0001.

assistant: 緊隨上述步驟完成後，貴公司自 Top Wheel Limited 購回45,000股每股面值1.00美元的已發行股份，對價爲45,000美元，已透過Top Wheel Limited 就認購 450,000,000 股每股面值 0.0001 美元的股份應付的款項悉數結清。
user: Please translate the following sentence from English to Chinese: The latest amended Control of Foreign Exchange Regulations clarifies that the State shall not restrict international current account payments and transfers.

assistant: 最新修訂的外匯管理條例明確了國家不限制經常項目下的國際支付和轉移。
user: Please translate the following sentence from English to Chinese: If no issuers have weights exceeding the daily limits or the QIR limits, then all issuers are weighted according to their free float-adjusted market capitalisation in the Parent Reference Index, which represents about 85% (+/5%) of Russia’s investable equity universe.

assistant: 如沒有發行人的比重超過每日或季度檢討限額，則所有發行人將按照其在母參考指數的公衆持股量調整市值加權，即大約爲俄羅斯可投資股票範圍的 85% (+/- 5%)。
user: Please translate the following sentence from English to Chinese: (a) 183,337,456 Shares held by Opulent as at the Latest Practicable Date;

assistant: (a) Opulent於最後實際可行日期持有的183,337,456股股份；
user: Please translate the following sentence from English to Chinese: At December 31, 2009, 2010, 2011 and June 30, 2012 .

assistant: 於 2009 年、2010 年及 2011 年 12 月 31 日以及 2012 年 6 月 30 日 .
user: Please translate the following sentence from English to Chinese: Money Space Money Space is an investment holding company incorporated in the British Virgin Islands, which is owned as to 65% by Mr. Jiang Jinzhi, the executive director of Greenwoods Asset Management Company Limited (上海景林資產管理有限公司) and a shareholder of Shanghai Greenwoods Investment and Development Company Limited (上海景林投資發展有限公司), and as to 35% by Ms. Tang Hua, his wife.

assistant: Money Space Money Space爲於英屬維爾京羣島註冊成立的投資控股公司，由上海景林資產管理有限公司執行董事及上海景林投資發展有限公司股東Jiang Jinzhi先生及其妻子Tang Hua女士分別擁有65%及35%。
user: Please translate the following sentence from English to Chinese: Mr. Zhu is a senior economist, and a recipient of a special grant by PRC government. He obtained his bachelor’s degree in infrastructure finance and credit from Hubei Finance and Economics College in 1982 and received an associate degree in economic law from Peking University in October 1985.

assistant: 朱先生是高級經濟師，並是中國政府特殊津貼獲得者，1982年湖北財經學院基建財務與信用專業大學本科畢業，1985年10月北京大學經濟法專業專科畢業，2006年獲中山大學世界經濟專業博士學位。
user: Please translate the following sentence from English to Chinese: Total HK$

assistant: 總額港元
user: Please translate the following sentence from English to Chinese: Our business depends on the health and outlook of the Chinese and global economy.

assistant: 我們的業務取決於中國及全球經濟的健全程度及前景。
user: Please translate the following sentence from English to Chinese: REGULATORY OVERVIEW This section summarises certain aspects of the PRC laws and regulations, which are relevant to our Group’s operation and business.

assistant: 監管概覽 本節爲與本集團營運和業務有關的中國法律和法規若干方面的概要。
user: Please translate the following sentence from English to Chinese: (iii) no founders or management or deferred shares of our Company or any of its subsidiaries have been issued or agreed to be issued;

assistant: (iii) 本公司或其任何附屬公司概無發行或同意發行任何創立人股份、管理層股份或遞延股份；
user: Please translate the following sentence from English to Chinese: It does not mean the product is suitable for all investors nor is it an endorsement of its suitability for any particular investor or class of investors.

assistant: 證監會的認可並不表示產品適合所有投資者，亦非證監會認許產品適合任何特定投資者或投資者類別。
user: Please translate the following sentence from English to Chinese: In addition, a percentage of up to 10% of each interim payment is usually retained by our clients to ensure that we perform our work satisfactorily.

assistant: 此外，消費者開支下降可能促使我們減價，從而導致我們的毛利下降。
user: Please translate the following sentence from English to Chinese: The Group has certain portion of bank balances and cash, trade and other receivables and trade and other payables denominated in currencies other than the functional currency of the entities to which they relate.

assistant: 貴集團若干部分之銀行結餘及現金、貿易及其他應收款項以及貿易及其他應付款項乃以實體功能貨幣以外、與其相關之貨幣列值。
user: Please translate the following sentence from English to Chinese: The applicable criteria on the basis of which the Directors have compiled the Pro Forma Financial Information are described in Appendix II to the Prospectus.

assistant: 董事編制備考財務資料所依據的適用準則於招股章程附錄二載述。
user: Please translate the following sentence from English to Chinese: Due to the efforts that we have put in developing the five industry sectors over the years, we believe we have gained a competitive advantage over our competitors for reasons as set out below:

assistant: 基於我們於過往數年致力發展該五個界別，我們相信，我們已較競爭對手取得競爭優勢，原因如下：
user: Please translate the following sentence from English to Chinese: We cannot assure you that we will not experience issues such as capital constraints, construction delays, operational difficulties at new operational locations or difficulties in expanding our existing business and operations and training an increasing number of personnel to manage and operate the expanded business.

assistant: 我們不能向　閣下保證我們將不會在新的營運地點遇到諸如資本限制、建設工程延誤、營運困難等問題，或不會在擴展現有業務和運作及培訓更多人員以管理和經營已擴展業務的過程中遇到困難。
user: Please translate the following sentence from English to Chinese: ABN AMRO Clearing Hong Kong Limited

assistant: 香港聯合交易所有限公司
user: Please translate the following sentence from English to Chinese: In respect of a separate class meeting (other than an adjourned meeting) convened to sanction the modification of class rights the necessary quorum shall be two persons holding or representing by proxy not less than one-third in nominal value of the issued shares of that class.

assistant: 有關爲批准修訂某類別股份權利而另行召開的其他類別股東會議（續會除外）所需法定人數須爲兩名持有或委任代表以代表該類已發行股份面值不少於三分之一的人士。
user: Please translate the following sentence from English to Chinese: The unaudited pro forma financial information should be read in conjunction with the section headed “Financial Information” in this prospectus and the Accountant’s Report set out in Appendix I to this prospectus.

assistant: 未經審計備考財務資料應與本招股章程「財務資料」一節及本招股章程附錄一所載會計師報告一併閱讀。
user: Please translate the following sentence from English to Chinese: However, we occasionally agree to deliver the property to our customers when

assistant: 然而，我們間或同意在以下情況下向客戶交付物業：
user: Please translate the following sentence from English to Chinese: Our tax representative is of the view that our Group would not be subject to similar tax challenges from the IRD with respect to the tax years 2007/08 to 2011/12, provided that the IRD accepts our settlement proposal.

assistant: 我們的稅務代表認爲，在稅務局接納我們的和解方案的前提下，本集團將不會就 2007/08 年至 2011/12 年課稅年度受到稅務局類似的稅務安排質疑。
user: Please translate the following sentence from English to Chinese: ZMJ Longwall Machinery .

assistant: 鄭煤機長壁機械 .
user: Please translate the following sentence from English to Chinese: The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either in the principal market for the asset or liability, or in the absence of a principal market, in the most advantageous market for the asset or liability.

assistant: 公平值計量乃基於假設出售資產或轉讓負債的交易於資產或負債的主要市場進行，或在未有主要市場的情況下，則於資產或負債的最有利市場進行。
user: Please translate the following sentence from English to Chinese: Please refer to the “Effect of completing and submitting this Application Form” section of this Application Form.

assistant: 請參閱本申請表格「填交本申請表格的效用」一節。