billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Fund may employ currency management and hedging techniques which may include hedging the currency exposure on the Fund’s portfolio and/or using more active currency management techniques such as currency overlays. Any active management techniques implemented by the Fund through the currency derivatives such as forward exchange contracts, currency futures and options may not be correlated with the primary underlying securities held by the Fund.

assistant: 本基金可運用貨幣管理和對沖技巧，可能包括就本基金的投資組合對沖貨幣風險及╱或運用更積極的貨幣管理技巧，例如多重貨幣管理。 本基金透過貨幣衍生工具（例如遠期外匯合約、貨幣期貨和期權）採用的積極管理技巧，未必與本基金持有的主要相關證券有關。
user: Please translate the following sentence from English to Chinese: Funds in Appendix I of Section A, or in Sections B and C which are registered with the Securities and Futures Bureau in Taiwan for retail distribution are listed below:

assistant: 於第A節之附錄一、第B節及第C節已向臺灣證券期貨局登記以供在臺灣向散戶分銷的基金載列如下：
user: Please translate the following sentence from English to Chinese: (a) prior to enforcement of the security for the Notes, in accordance with the order of priorities set out in the relevant Issue Prospectus and (b) following enforcement of the security for the Notes, in the manner described in paragraph 4.5 and as specified in the relevant Issue Prospectus).

assistant: (b) 強制執行變賣票據抵押物後以第4.5段所述及有關發行章程所指定的方式運用此等所得款項後）到期應予支付。
user: Please translate the following sentence from English to Chinese: (iii) takeover offer, tender offer, exchange offer, solicitation, proposal or other event by any entity or person to purchase or otherwise obtain 100% of the outstanding Shares of the Company that results in a transfer of or an irrevocable commitment to transfer all the Shares (other than the Shares owned or controlled by such other entity or person);

assistant: (iii)任何實體或人士提出的收購要約、公開出價收購要約、交換要約、招攬、建議或其他事件，以收購或以其他方式取得個別公司100%的已發行股份，導致轉讓或不可撤回地承諾轉讓所有股份（不包括該另一實體或人士已擁有或控制的該等股份）；
user: Please translate the following sentence from English to Chinese: Credit risk Bonds or other debt securities involve exposure to credit risk.

assistant: 信貸風險債券或其他債務證券涉及信貸風險。
user: Please translate the following sentence from English to Chinese: In accordance with Regulation 90 of the Offshore Funds (Tax) Regulations 2009, shareholder reports are made available within six months of the end of the reporting period at www.blackrock.com/uk/reportingfundstatus.

assistant: 根據二零零九年離岸基金（稅項）規例第90條，股東報告須於報告期間結束後六個月內載於www.blackrock.com/uk/ reportingfundstatus。
user: Please translate the following sentence from English to Chinese: Proprietary risk management systems Specialty investment teams use sector research and valuation in the decision making process and, using this, an investment view is formulated and expected returns are forecasted for each sector.

assistant: 使用多種不相關的重要資源進行的分散 積極外匯管理 綜合全球宏觀覆蓋 專有風險管理系統專責投資團隊進行決策時運用界別研究及估值，藉此制定投資觀點及預測各界別的預期回報。
user: Please translate the following sentence from English to Chinese: The bank has one of the largest merchant acquiring networks in China.

assistant: 本行是中國內地擁有最廣泛的商戶網絡的銀行之一。
user: Please translate the following sentence from English to Chinese: DISTRIBUTION POLICY The Manager has discretion as to whether or not to make any distribution of dividends, the frequency of distribution and amount of dividends.

assistant: 分派政策 基金經理有酌情權決定是否作出任何股息分派、分派的頻率，以及股息的金額。
user: Please translate the following sentence from English to Chinese: Personal Data may be transferred by the Administrator to a country which does not maintain a legal and regulatory framework to protect confidentiality of personal data (including, without limitation, Personal Data) equivalent to that of Luxembourg and the EEA.

assistant: 行政代理人可向並無設立與盧森堡及歐盟經濟區相當的法律及監管框架以保護個人資料（包括但不限於個人資料）機密的國家轉移個人資料。
user: Please translate the following sentence from English to Chinese: In addition, Luxembourg signed the OECD’s multilateral competent authority agreement (“Multilateral Agreement”) to automatically exchange information under the CRS. Under the Multilateral Agreement, Luxembourg will automatically exchange financial account information with other participating jurisdictions as of 1 January 2016.

assistant: 根據多邊協議，盧森堡將從二零一六年一月一日起與其他簽約司法管轄區自動交換金融帳戶資訊。
user: Please translate the following sentence from English to Chinese: The Management Company will also act as registrar and transfer, corporate, domiciliary and administrative agent of the Company and will therefore be responsible for processing the purchase, selling and switching of Shares, the maintenance of accounting records and all other administrative services as required by Luxembourg law.

assistant: 管理公司將確保本公司符合適用法律及組成文件，並將監察現本公司的投資目標、策略及政策的執行。
user: Please translate the following sentence from English to Chinese: This Shareholder number should be used for all future dealings by the Shareholder with the Management Company or the Transfer Agent.

assistant: 股東在與管理公司或過戶代理人之所有未來交易中，均應採用此股東號碼。
user: Please translate the following sentence from English to Chinese: Investors’ attention is drawn to the fact that clearing and settlement systems on the Chinese securities market may not as yet be extensively tested, and are subject to increased risks due to errors in assessment and delays in settling transactions.

assistant: 投資者請注意，中國證券市場的清算及結算系統可能未經廣泛測試，並須承擔因評估錯誤及結算交易延誤所致的較高風險。
user: Please translate the following sentence from English to Chinese: Investors of monthly distributing Share Classes should note that the relevant Funds as set out in the Appendix I may at their discretion pay dividends out of the capital of such Share Classes.

assistant: 每月派息的股份類別的投資者應注意，附錄一所載的相關基金可酌情從該等股份類別的資本中派付股息。
user: Please translate the following sentence from English to Chinese: understand that you are buying the Notes from the Distributor (who is selling as principal to you) and that no contractual relationship with respect to the purchase contract for the Notes will arise between you and the Issuer or the Initial Subscriber at the time of application;

assistant: 明白　閣下是向該分銷商（作爲當事人向　閣下出售）購買此等債券，並於提出認購申請時，　閣下與發行人或初步認購人之間不會就購買此等債券的合約而產生任何合約關係；
user: Please translate the following sentence from English to Chinese: 3. To supervise the investment and operation of the Fund;

assistant: 3.監督本基金的投資運作；
user: Please translate the following sentence from English to Chinese: Under the MPFS Ordinance, employers are required to establish their own mandatory provident fund arrangement for their employees starting from 1 December 2000.

assistant: 根據強積金條例，僱主須由 2000 年 12 月 1 日起，爲僱員設立強制性公積金的安排。
user: Please translate the following sentence from English to Chinese: The relevant CNY Disruption Event Settlement Amount shall be dispatched on the Postponed Payment Date by crediting that amount to the relevant bank account designated by the relevant ELI holder.

assistant: 有關人民幣中斷事件結算款額須於經押後付款日期透過將該款額存入有關股票掛鉤投資持有人指定的有關銀行戶口支付。
user: Please translate the following sentence from English to Chinese: Depreciation of premises, plant and equipment

assistant: 行址、器材及設備折舊
user: Please translate the following sentence from English to Chinese: This Fund’s investment objective is long-term capital growth, consistent with preservation of capital and balanced by current income.

assistant: 此基金的投資目標是在保本和平衡當期收益之餘，達至長期資本增值。
user: Please translate the following sentence from English to Chinese: Securities from top-rated issuers are subject to essentially the same general market risk as other securities and assets.

assistant: 高評級發行機構的證券基本上亦會一如其他證券及資產承受一般市場風險。
user: Please translate the following sentence from English to Chinese: The fixed rate cashflow will remain fixed during both of these scenarios.

assistant: 固定利率現金流在此兩個情況下均會維持固定。
user: Please translate the following sentence from English to Chinese: If this happens, we will give a notice summarising these arrangements.

assistant: 如需發出個別證書，本公司將發出通告，概列這些安排。
user: Please translate the following sentence from English to Chinese: The total value of the non-offset short position in derivatives shall not exceed the total market value of the relevant securities held by the portfolio and the total value of the non-offset long position in derivatives shall not exceed 40% of the Net Asset Value of such portfolio (determined in accordance with any applicable interpretations from the Taiwan Securities and Futures Commission).

assistant: 衍生工具的非沖銷淡倉總值不得超過基金所持有的相關證券的總市值。 衍生工具的非沖銷長倉總值則不得超過該基金資產淨值（根據臺灣證券暨期貨管理委員會的任何適用詮釋決定）的40%。
user: Please translate the following sentence from English to Chinese: as such the particulars of the authorized debentures of the Issuer would not impact on the prospective investors’ decision to purchase the Notes;

assistant: 因此，發行人的認可債權證的詳情不會影響準投資者購買債券的決定；
user: Please translate the following sentence from English to Chinese: Requests by the redeeming Shareholder or Hong Kong investor to make the payment to a third party will not be accepted. Payment may also be made in one of the major freely convertible currencies if requested by the Shareholder(s) or Hong Kong investor(s) at the time of instruction.

assistant: 進行贖回的股東或香港投資者對於向第三方支付款項的要求將不獲接納。 倘股東或香港投資者於給予指示時提出要求，亦可以其中一種主要的可自由兌換貨幣支付款項。
user: Please translate the following sentence from English to Chinese: The possible loss from taking a short position on a security differs from the loss that could be incurred from a cash investment in the security;

assistant: 購入證券的短倉可能蒙受的損失與以現金投資於證券可能產生的損失不同；
user: Please translate the following sentence from English to Chinese: ■■ Threadneedle (Lux) – Global Emerging Market Short-Term Bonds;

assistant: ■天利（盧森堡）－全球新興市場短期債券基金；
user: Please translate the following sentence from English to Chinese: “Redemption Form” the prescribed redemption form for the redemption of Units and for the avoidance of doubt, the Redemption Form does not form part of this Explanatory Memorandum

assistant: 用於贖回單位的訂明贖回表格，且爲免生疑問，贖回表格概不構成本註釋備忘錄的一部分
user: Please translate the following sentence from English to Chinese: The sub-fund will normally hedge currency exposures into US dollar.

assistant: 本附屬基金通常將貨幣與美元對沖。
user: Please translate the following sentence from English to Chinese: - I Class Shares (USD);

assistant: - I類股份（英鎊）；
user: Please translate the following sentence from English to Chinese: The valuation of the index or financial instrument related swap agreement shall be based upon the market value of such swap transaction established in good faith pursuant to procedures established by the Directors.

assistant: 與指數或金融工具有關的掉期合約的估值將依據此類掉期交易的市場價值予以確定，而此類掉期交易的市場價值則應按照董事制訂的辦法真誠確定。
user: Please translate the following sentence from English to Chinese: The underlying assets of the ABS and MBS may include loans, leases or receivables (such as credit card debt, automobile loans and student loans in the case of ABS and commercial and residential mortgages originating from a regulated and authorised financial institution in the case of MBS).

assistant: 其中可包括資產抵押商業票據、抵押債務證券、有抵押按揭債務、商業按揭抵押證券、信貸掛鉤票據、房地產按揭投資管道、住宅按揭抵押證券及合成抵押債務證券。
user: Please translate the following sentence from English to Chinese: Swap agreements, indexed securities, hybrid securities and options and futures contracts relating to currencies can be used for the same purposes.

assistant: 與貨幣有關的掉期協議、指數證券、混合型證券以及期權和期貨合約亦可用於同樣目的。
user: Please translate the following sentence from English to Chinese: Other risks include illiquidity, mispricing or improper valuation of the derivative instrument, and the risk that the value of the derivative instrument does not fully correlate with the underlying or reference assets (such as credit, currencies and interest rates) so that a Fund may not realise the intended benefits of using derivatives.

assistant: 其他風險包括衍生工具缺乏流動性、錯誤定價或不適當的估值及衍生工具的價值並未完全對應相關或參考資產（例如信貸、貨幣及利率），因此基金可能未能實現使用衍生工具的預期利益。
user: Please translate the following sentence from English to Chinese: There is no guarantee of regular distribution and, if distribution is made, the amount being distributed.

assistant: 概不保證會作出定期分派，以及（如有分派）分派的金額。
user: Please translate the following sentence from English to Chinese: Any deficit is immediately recognized in the income statement. goodwill is carried in the balance sheet at its historical cost denominated in the subsidiary’s reporting currency, translated into euros at the official exchange rate at the closing date for the period.

assistant: 凡不足之數則即時在收益表確認。 商譽以附屬公司報告所用之幣值爲單位，按歷史成本列入資產負債表，於期終時按官方匯率換算爲歐元。
user: Please translate the following sentence from English to Chinese: The following chart provides summary information about the Fund.

assistant: 下表提供有關本基金的摘要資料。
user: Please translate the following sentence from English to Chinese: “D” is the number of Units in issue as at the last Valuation Day of the relevant performance period.

assistant: 「D」是相關表現期的最後估值日的已發行單位數目。
user: Please translate the following sentence from English to Chinese: The call strike and the call dates will be specified in the relevant term sheet.

assistant: 贖回行使價及贖回日將於有關條款表列明。
user: Please translate the following sentence from English to Chinese: Exchange Rate JPY :

assistant: 英鎊匯率：
user: Please translate the following sentence from English to Chinese: Notes issued under the Programme may or may not be offered to the retail public in Hong Kong.

assistant: 本計劃所發行的票據將會或者不會向香港零售公衆發售。
user: Please translate the following sentence from English to Chinese: By conducting cross-trades, the Management Company may achieve trading efficiencies and savings for the benefit of the shareholders.

assistant: 透過進行交叉買賣，管理公司可以爲股東的利益達致交易效率及節省成本。
user: Please translate the following sentence from English to Chinese: 2. All securities held by the Fund will be denominated in USD.

assistant: 2. 本基金持有的所有證券將以美元計值。
user: Please translate the following sentence from English to Chinese: If we determine to make an adjustment to the terms and conditions of the Basket DCDC ELIs or substitution of the affected reference asset(s) or early terminate the Basket DCDC ELIs, we will notify the SFC and the distributor(s) as soon as practicable after the determination of any such adjustment, substitution or early termination has been made by us and your distributor will in turn inform you.

assistant: 倘本公司決定對籃子每日現金紅利可贖回股票掛鉤投資的條款和細則作出調整或替代受影響的參考資產或提早終止籃子每日現金紅利可贖回股票掛鉤投資，則本公司將於本公司已決定作出任何該等調整、替代或提早終止後在切實可行情況下儘快通知證監會及分銷商，再由　閣下的分銷商通知　閣下。
user: Please translate the following sentence from English to Chinese: In addition, capital gains tax on the sale of securities held by the Mauritian Subsidiary is exempt from tax in Mauritius.

assistant: 此外，出售毛裏裘斯附屬公司所持有證券的資本收益稅豁免繳付毛裏裘斯稅項。
user: Please translate the following sentence from English to Chinese: ¼ our current base disclosure document and programme memorandum, and any updating addendum;

assistant: 本公司現有基礎披露文件； 及計劃備忘錄及任何更新附錄；
user: Please translate the following sentence from English to Chinese: and (d) investment by a China ETF in the mainland China’s securities market under RQFII regime will be subject to its manager’s RQFII quota allocated to such China ETF.

assistant: 及 (d) 中國交易所買賣基金根據 RQFII 機制投資於中國內地證券市場將受其基金經理分配予該中國交易所買賣基金的 RQFII 額度所規限。
user: Please translate the following sentence from English to Chinese: Any units issued will be registered in the name of the relevant unitholders in the register of unitholders kept by the Registrar.

assistant: 所有單位將以有關單位持有人之名義記錄於過戶登記處所存置之單位持有人登記冊內。
user: Please translate the following sentence from English to Chinese: They may also trade in the OTC market or on a regional exchange, or may otherwise have limited liquidity. Consequently investments in smaller companies may be more vulnerable to adverse developments than those in larger companies and the Fund may have more difficulty establishing or closing out its securities positions in smaller companies at prevailing market prices.

assistant: 小型公司證券亦可於場外交易或地區交易所交易，其流動性或會有限。 故此，小型公司的投資對負面發展形勢的敏感度較大型公司的爲高，使基金進一步難以當時市價建立或拋售小型公司的持倉。
user: Please translate the following sentence from English to Chinese: 13 Aberdeen Global – Emerging Markets Smaller Companies A Acc GBP

assistant: 13 安本環球－新興市場小型公司 A Acc GBP
user: Please translate the following sentence from English to Chinese: Deferred tax assets and liabilities comprise the following temporary differences:

assistant: 遞延稅項資產及負債包括以下暫時差額：
user: Please translate the following sentence from English to Chinese: The Series 38 Notes and the Series 39 Notes are offered separately – you can choose to invest in either series of Notes, or both during the offer period.

assistant: 系列38票據及系列39票據是分開發售，　閣下可投資其中一個系列的票據，或於發售期投資於兩者。
user: Please translate the following sentence from English to Chinese: (i) the relevant indicative term sheet for the series of the Single AC Investments you would like to buy;

assistant: (i) 閣下有意購買的單一可自動贖回投資系列的有關指示性條款表；
user: Please translate the following sentence from English to Chinese:  Appointing an onshore settlement agent who will be responsible for making relevant filings and account opening with relevant authorities.

assistant: 委任一名境內結算代理人，負責向有關部門提交相關備案並開戶。
user: Please translate the following sentence from English to Chinese: Discounted cash flows

assistant: 貼現現金流量
user: Please translate the following sentence from English to Chinese: One or more of the Portfolio’s share classes offered in a particular currency (each, an “Offered Currency”) may be hedged to such Offered Currency.

assistant: 用某種貨幣（各稱「發售貨幣」）發售的一項或多項本基金股份類別可用該發售貨幣對沖。
user: Please translate the following sentence from English to Chinese: Any changes in laws, regulations and policies of the China A Shares market or rules in relation to Stock Connect may affect share prices.

assistant: 任何中國A股市場的法律、法規和政策更改，或有關滬港通∕深港通規則的變更，都可能會影響股價。
user: Please translate the following sentence from English to Chinese: Any other fees and charges are described in the Explanatory Memorandum.

assistant: 所有其他費用及收費詳情載於說明書。
user: Please translate the following sentence from English to Chinese: The limits stipulated in paragraphs 2.8.2, 2.8.3 and 2.8.4 above may be disregarded at the time of acquisition if, at that time, the gross amount of debt securities or of the money market instruments, or the net amount of securities in issue cannot be calculated.

assistant: 如在獲得債務證券或貨幣市場票據時該等債務證券或票據的總額或已發行證券的淨額不能計算，則可以毋須理會第 2.8.2、2.8.3 及 2.8.4 段規定的限制。
user: Please translate the following sentence from English to Chinese: 3.2 Exposures by IRB calculation approach (continued)

assistant: 3.2 內部評級基準計算法下的風險承擔（續）
user: Please translate the following sentence from English to Chinese: 2. Impact on shareholders and shareholders’ rights Shareholders of the Merging Fund who choose to participate in the merger will continue to hold shares in a Luxembourg regulated investment company and benefit from the same rights and from the general safeguards applicable to an Undertakings for Collective Investment in Transferable Securities (“UCITS”).

assistant: 2. 對股東及股東權利的影響 選擇參與合併的被合併基金的股東將繼續持有受盧森堡法律規管的投資公司的股份，並享有相同的權利以及可轉讓證券的集合投資計劃（「UCITS」）下適用的一般保障。
user: Please translate the following sentence from English to Chinese: One or several compartments (sub-funds) created within the Fund in accordance with article 181 of the 2010 Law which are distinguished mainly by their specific investment policies described in the Appendices to this Prospectus.

assistant: 根據 2010 年法律第 181 條在本基金內創建的一個或以上隔間（子基金），主要以本章程附錄所述的特定投資策略分辨。
user: Please translate the following sentence from English to Chinese: The Portfolio will invest primarily in debt securities and money market instruments issued by corporate and non-corporate issuers in Emerging Market Countries.

assistant: 此投資組合將主要投資於由新興市場國家的企業或非企業發行人發行的債務證券及貨幣市場工具。
user: Please translate the following sentence from English to Chinese: Medium- and long-term loans.

assistant: 企業中長期貸款。
user: Please translate the following sentence from English to Chinese: 3 Average balances were calculated from quarterly data.

assistant: 3平均結餘乃根據季度數據計算。
user: Please translate the following sentence from English to Chinese: (ix) in relation to Zero Coupon Notes, the Amortised Face Amount (as defined in Condition 5(e)(iii));

assistant: (ix) 有關零息票據，已攤銷名義款額（定義見條件5(e)(iii)）；
user: Please translate the following sentence from English to Chinese: The RQFII Access Fund may also incur losses due to the acts or omissions of any of the PRC Broker(s) in the execution or settlement of any transaction or in the transfer of any funds or securities.

assistant: RQFII連接基金亦可能因任何中國經紀在執行或結算任何交易或轉移任何資金或證券時的作爲或不作爲而招致損失。
user: Please translate the following sentence from English to Chinese: and (v) perform any act incidental to or necessary in connection with any of the above, including without limitation, entering into any swap, option or forward foreign exchange agreement in connection with the issue of Notes;

assistant: 及 (v) 執行有關任何上述者的附帶或必要行動，包括但不限於訂立發行票據相關的任何掉期、選擇權或遠期外匯協議；
user: Please translate the following sentence from English to Chinese: Annual bonus plan Executives, senior managers and other Code staff are participants in the annual bonus plan, which rewards achievement of annual financial and non-financial performance criteria. Nonfinancial criteria include metrics relating to clients, shareholders and other stakeholders.

assistant: 年度獎金計劃行政人員、高級經理及其他守則員工均爲年度獎金計劃的參與者，該計劃乃獎勵達到年度財務及非財務績效標準。 非財務績效標準包括有關客戶、股東及其他持份者的計量指標。
user: Please translate the following sentence from English to Chinese: (vii) Accelerated or Matured means an obligation under which the total amount owed, whether at maturity, by reason of acceleration, upon termination or otherwise (other than amounts in respect of default interest, indemnities, tax grossups and other similar amounts), is, or on or prior to the Delivery Date will be, due and payable in full in accordance with the terms of such obligation, or would have been but for, and without regard to, any limitation imposed under any applicable insolvency laws;

assistant: (vii) 提早或到期指總欠款額於到期日或基於提前履行、因終止或其他理由（失責利息、賠償保證、總稅額及其他類似款項除外），現時或在交付日或之前，根據該責任條款將會到期及須全數支付，毋須理會任何適用破產法例施加的任何限制；
user: Please translate the following sentence from English to Chinese: The Funds may employ investment management techniques, including the use of financial derivative instruments and certain currency strategies not only for the purpose of hedging or risk management but also in order to increase total return.

assistant: 基金可採用投資管理技巧，包括運用金融衍生工具及若干貨幣策略，不僅爲進行對沖或風險管理，亦爲了增加總回報。
user: Please translate the following sentence from English to Chinese: (2) the transaction has been executed on best terms, on and under the rules of an organised investment exchange;

assistant: (2) 該交易已按最佳的條款和根據有組織的投資交易所的規則執行；
user: Please translate the following sentence from English to Chinese: The Fund has not sought a ruling from the IRS or any other U.S. federal, state or local agency with respect to any of the tax issues affecting the Fund, nor has it obtained an opinion of counsel with respect to any tax issues.

assistant: 本傘子基金並無就影響本傘子基金的任何稅務事宜向美國稅務局或任何其他美國聯邦、州或地方代理尋求裁定，亦無就任何稅項事宜獲取法律顧問意見。
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 ordinary shares of U.S.$0.01 each, of which 100 ordinary shares are issued and fully paid and are held by KBC Financial Holding Inc. which is itself a 100 per cent owned subsidiary of the Guarantor.

assistant: 發行人的法定股本爲1,000美元，分爲100,000股每股面值0.01 美元的普通股。 其中100股普通股爲已發行及繳足股份是由KBC Financial Holding Inc.所持有，而該公司是擔保人的全資附屬公司。
user: Please translate the following sentence from English to Chinese: (i) providing nominee, administration, registrar and transfer agency, research, agent securities lending, investment management, financial advice and/or other advisory services to the Company;

assistant: (i) 向本公司提供代名人、行政管理、過戶處兼轉讓代理人、研究、代理證券借貸、投資管理、財務諮詢及╱或其他諮詢服務；
user: Please translate the following sentence from English to Chinese: Under exceptional circumstances, such as but not limited to where it is reasonably expected that the cost of performing the hedge will be in excess of the benefit derived and therefore detrimental to Shareholders, the Manager may decide not to hedge the currency exposure of such class of Shares.

assistant: 在特殊情況下（例如（但不限於）基金經理有理由預期執行對沖的成本會超過所得利益並因而令股東受損），基金經理可決定不對沖該類股份的貨幣風險。
user: Please translate the following sentence from English to Chinese: The use of these techniques and instruments must be in accordance with the best interests of the investors.

assistant: 此等技巧及工具必須以投資者的最佳利益使用。