billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Apart from the ongoing fees payable by the ETF, there may be indirect costs (e.g. hedging costs, tax provisions and taxes) charged by a swap counterparty which are not deducted directly from the assets of the ETF but reflected in the value of the relevant unfunded swap, which forms part of the assets of the ETF.

assistant: 由 ETF 承擔的間接費用 除須由 ETF 持續繳付的費用外，掉期對手方可能收取間接費用(例如對沖費用、稅務撥備及稅項)。 這些間接費用不會從 ETF 的資產直接扣除，但會反映於構成 ETF 資產一部分的有關無融資掉期的價值。
user: Please translate the following sentence from English to Chinese: During the Track Record Period, among our five largest customers, those located in Zouping County are downstream aluminum fabrication product manufacturers, and those located outside of Zouping County are traders.

assistant: 於往績記錄期間，我們的五大客戶中，位於鄒平縣的客戶都是下游鋁型材產品生產商，而位於鄒平縣以外的客戶都是貿易商。
user: Please translate the following sentence from English to Chinese: 8. Binding effect This prospectus shall have the effect, if an application is made in pursuance of it, of rendering all persons concerned bound by all of the provisions (other than the penal provisions) of sections 44A and 44B of the Companies (Winding Up and Miscellaneous Provisions) Ordinance so far as applicable.

assistant: 8. 約束力 倘根據本招股章程提出申請，在適用的情況下，本招股章程具效力致使全部有關人士受公司（清盤及雜項條文）條例第 44A 及 44B 條的所有條文（處罰條文除外）約束。
user: Please translate the following sentence from English to Chinese: We have appointed Ms. Wu Huiming (‘‘Ms. Wu’’) and Mr. Leung Ka Wai (‘‘Mr. Leung’’) as our joint company secretaries.

assistant: 我們已委任吳惠明女士（「吳女士」）及梁嘉偉先生（「梁先生」）擔任聯席公司祕書。
user: Please translate the following sentence from English to Chinese: Search engine advertising refers to the service of providing keyword purchasing strategies and the purchasing of keywords on search engines.

assistant: 搜尋引擎廣告指提供關鍵字購買策略並在搜尋引擎上購買關鍵字。
user: Please translate the following sentence from English to Chinese: Quarterly (in March, June, September, December) - at the Manager’s discretion***

assistant: 每季一次（於 3 月、6 月、9 月、12 月），由基金經理酌情決定 ***
user: Please translate the following sentence from English to Chinese: Setting standards and authorising CUP overseas business

assistant: 設立標準及授權中國銀聯 海外業務
user: Please translate the following sentence from English to Chinese: BUSINESS In order to ensure future compliance with applicable laws, regulations and related policies, we have adopted an internal control policy and the following measures:

assistant: 業務 爲確保未來遵守適用法律、法規及有關政策，我們採取了內部控制政策及以下措施：
user: Please translate the following sentence from English to Chinese: Secondary research involved the review of published sources, including national statistics and official sources, such as the National Bureau of Statistics of China, the Department of Statistics of Malaysia and the World Bank, company reports including audited financial statements (where available), independent research reports, and data based on Euromonitor International’s own research database. Projected data were obtained from historical data analysis plotted against macroeconomic data with reference to specific industry-related drivers.

assistant: 二級研究涉及審閱已公佈的資料來源，包括中國國家統計局、馬來西亞統計局及世界銀行等國家統計及官方資料來源、公司報告（包括經審覈財務報表（若可供查閱））、獨立研究報告，以及根據歐睿國際本身研究數據庫的數據。 推算數據是以歷史數據分析對比宏觀經濟數據並參考特定行業相關因素而得出。
user: Please translate the following sentence from English to Chinese: and (iv) our proven track record in serving PRC-related companies, we are wellpositioned to provide public relations services to companies seeking listing in Hong Kong, and also listed companies in Hong Kong and the PRC to such extent as the relevant laws and regulations allow.

assistant: 以及(iv)我們於服務中國相關公司方面往績出色，我們有充分能力在相關法律法規允許範圍內向擬於香港尋求上市以及已於香港及中國上市之公司提供公關服務。
user: Please translate the following sentence from English to Chinese: Currently, the high energy-consuming industries in China have a fairly low utilization rate of low temperature residual heat, and therefore, are strong potential markets.

assistant: 現時，中國高耗能行業的低溫餘熱利用率低，因此是潛力強大的市場。
user: Please translate the following sentence from English to Chinese: If there is any indication that an asset may be impaired, the recoverable amount is estimated for the individual asset;

assistant: 有跡象表明單項資產可能發生減值的，　貴集團以單項資產爲基礎估計其可收回金額；
user: Please translate the following sentence from English to Chinese: Where the Group issues a financial guarantee, the fair value of the guarantee (being the transaction price, unless the fair value can otherwise be reliably estimated) is initially recognised as deferred income within liabilities from financial guarantees.

assistant: 倘　貴集團作出融資擔保，擔保的公允價值（即交易價，惟公允價值能以其他方法可靠估計者除外）會初步確認爲融資擔保負債內的遞延收入。
user: Please translate the following sentence from English to Chinese: If we are unable to obtain sufficient quantities of raw materials, or if there are increases in the price of any of our major raw materials, we may be unable to maintain our production schedules and meet our commitments to our customers, or we may incur significant additional costs which we may be unable to pass along to our customers.

assistant: 倘若我們無法獲得足夠數量的原材料或任何主要原材料的價格上漲，我們未必能維持生產進度表及兌現對客戶的承諾，或我們可能會招致重大額外成本且無法轉嫁予客戶。
user: Please translate the following sentence from English to Chinese: The occurrence of any of the foregoing may cause us not to have sufficient cash flow to fund our operating costs and, in that event, our business may be materially and adversely affected.

assistant: 上述任何情況均可使我們無法獲得充足的現金流量以爲我們的營運成本提供資金，在此情況下，我們的業務可能受到重大不利影響。
user: Please translate the following sentence from English to Chinese: BUSINESS While expanding our retail network, we expect to also broaden our product portfolio, Fine Red Wine in particular and possibly other alcoholic beverages including sake and whiskey, to cater for different tastes and preferences of targeted retail customers.

assistant: 業　務 在擴大零售網絡的同時，我們預期亦將拓寬產品組合（尤其是精選紅酒並可能有包括清酒及威士忌在內的其他酒精飲品），以迎合目標零售客戶的不同品味及喜好。
user: Please translate the following sentence from English to Chinese: BUSINESS a mechanical splicing system of high performance, strength and ductility.

assistant: 延性及抗震，具性能、強度及延性優秀的機械鋼筋並接結構。
user: Please translate the following sentence from English to Chinese: Made strategic decision in 2006 to focus on development and sale of “Sijia” branded Reinforced Materials

assistant: 二零零六年決定實行專注開發及銷售「思嘉」品牌強化材料
user: Please translate the following sentence from English to Chinese: Prior to joining the Company, Mr. Law was a senior audit manager of an international audit firm.

assistant: 於加入本公司之前，羅先生任一間國際審計事務所高級審計經理。
user: Please translate the following sentence from English to Chinese: In addition, we are undertaking various other projects to increase our mine, leaching and smelting production.

assistant: 此外，我們正在開發其他項目來增加礦產產量、溼法冶煉和火法冶煉產量。
user: Please translate the following sentence from English to Chinese: As set out in the paragraph headed ‘‘Minority Shareholder’’ in the section headed ‘‘History, Reorganisation and Group Structure’’ of this prospectus, China Tobacco Hubei is the de facto equity holder of Hubei Three Gorges, the minority equity holder of Hubei Golden Three Gorges, and hence a connected person of our Company under the Listing Rules.

assistant: 按本招股章程「歷史、重組及集團架構」一節「少數權益股東」一段所載，湖北中煙爲湖北三峽之實際股權持有人，而湖北三峽爲湖北金三峽之少數股權持有人，故根據上市規則，湖北中煙屬於本公司之關連人士。
user: Please translate the following sentence from English to Chinese: Accordingly, a company may provide financial assistance if the directors of the company consider, in discharging their duties of care and acting in good faith, for a proper purpose and in the interests of the company, that such assistance can properly be given.

assistant: 因此，如公司董事認爲該等財務資助可在其審慎履行職務及忠實行事時，以符合公司利益的恰當用途妥爲作出，則公司可提供該等資助。
user: Please translate the following sentence from English to Chinese: REGULATORY OVERVIEW Pursuant to section 35 of the MS (SAS) Regulation, it is an offence for a vessel to be operated without a survey record of safety equipment.

assistant: 監管概覽 根據《商船（本地船隻）（安全及檢驗）規例》第 35 條，於沒有《安全設備檢驗紀錄》下運作船隻乃屬違法。
user: Please translate the following sentence from English to Chinese: Sales of goods to retail customers in our DOS are recognized upon transfer of merchandise in exchange for payment.

assistant: 我們的直營店向零售客戶出售貨品，乃於轉移商品換取付款後確認。
user: Please translate the following sentence from English to Chinese: Under the Placing Underwriting Agreement, our Company will offer our Placing Shares for subscription and purchase by professional, institutional and other investors at the Offer Price payable in full on subscription and purchase in Hong Kong dollars, on and subject to the terms and conditions set out in the Placing Underwriting Agreement and the placing documents.

assistant: 根據配售包銷協議，本公司將提呈發售配 售股份，以供專業、機構及其他投資者根據配售包銷協議及配售文件所載條款及條件並在其規限下認購及購買，並於認購及購買時按應付發售價悉數以港元支付。
user: Please translate the following sentence from English to Chinese: we have established a corporate policy on compliance matters, which has been reviewed and approved by our management;

assistant: 我們已就合規事宜制訂一項公司政策，有關政策已經管理層審閱及批准；
user: Please translate the following sentence from English to Chinese: 2. from the operational perspective, we have taken out professional indemnity insurance to cover our potential liability arising from any claim against us under the service contracts in order to minimise the potential exposure arising from this regard.

assistant: 2. 在營運方面，我們已投購專業彌償保險，以承保我們在服務合約項下遭受索賠而產 生的潛在法律責任，從而儘量減低由此帶來的風險。
user: Please translate the following sentence from English to Chinese: Our net gain arising from initial recognition of agricultural produce at fair value less costs to sell at the point of harvest increased by 335.0% from RMB105.2 million for the year ended March 31, 2011 to RMB457.6 million for the year ended March 31, 2012, primarily due to the substantial increase in production volume of our raw milk.

assistant: 我們於收穫時按公平值減銷售成本初始確認農產品產生的淨收益由截至二零一一年三月三十一日止年度的人民幣 105.2百萬元增加335.0%至截至二零一二年三月三十一日止年度的人民幣457.6百萬元，主要是由於我們的原料奶產量大幅增加所致。
user: Please translate the following sentence from English to Chinese: Purchasers and subscribers of our Shares are strongly cautioned that reliance on any forward-looking statements involves known and unknown risks and uncertainties and that any or all of these assumptions could prove to be inaccurate and as a result, the forward-looking statements based on those assumptions could also be incorrect.

assistant: 股份的買家及認購人應特別注意，依賴任何前瞻性陳述涉及已知及未知風險及不確定因素，而任何或全部該等假設均可被證實爲不準確，因此基於該等假設的前瞻性陳述亦可能不正確。
user: Please translate the following sentence from English to Chinese: — Profit for the year .

assistant: 年內溢利.
user: Please translate the following sentence from English to Chinese: The application for Hong Kong Offer Shares through the HK eIPO White Form service is only a facility provided by the designated HK eIPO White Form Service Provider to public investors.

assistant: 通過網上白表服務申請認購香港發售股份，僅爲指定網上白表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: (f) Save as disclosed in the section headed “Distributions — Exchange controls”, there is no restriction affecting the remittance of profits or repatriation of capital into Hong Kong and from outside Hong Kong.

assistant: (f) 除「分派－外匯管制」一節所披露者外，並無條款限制將盈利或資本從香港境外匯至或調遣至香港。
user: Please translate the following sentence from English to Chinese: The Peak Lookout (Airport) is located at Level 8 of the Departures Check-in Hall Mezzanine in Terminal 1 at the Hong Kong International Airport.

assistant: 太平山餐廳（機場）位於香港國際機場一號客運大樓第八層離港大堂夾層。
user: Please translate the following sentence from English to Chinese: The ageing analysis of trade debtors, based on the invoice date, that are neither individually nor collectively considered to be impaired is as follows:

assistant: 應收賬款從整體或個別項目衡量均無需減值，其按發票日期的賬齡分析如下：
user: Please translate the following sentence from English to Chinese: Securities lending is described in further detail in the section headed “Business — Investments — Our Investment Portfolio — Securities Lending” in this document.

assistant: 有關證券借出的更多詳情載於本文件「—業務—投資—我們的投資組合—證券借出」一節。
user: Please translate the following sentence from English to Chinese: SUMMARY OF PRINCIPAL PRC AND HONG KONG LEGAL AND REGULATORY PROVISIONS

assistant: 中國及香港主要法律及監管規定概要
user: Please translate the following sentence from English to Chinese: 30 June 2009

assistant: －於二零零九年六月三十日
user: Please translate the following sentence from English to Chinese: 9. A parcel of land, No. 10 Xinhu Road, Tanggu District, Tianjin City, the PRC

assistant: 9. 中國天津市塘沽區新胡路 10 號的一幅土地
user: Please translate the following sentence from English to Chinese: Such restriction may also cause the Shares to trade at a premium to their net asset value.

assistant: 上述限制亦可能促使股份以高於其資產淨值的溢價買賣。
user: Please translate the following sentence from English to Chinese: Net cash (used in)/generated from financing activities .

assistant: 融資活動（所用）╱所得現金淨額 .
user: Please translate the following sentence from English to Chinese: (iii) The loan is interest bearing at 2.5% per annum over 1-month Hong Kong Inter-Bank Offered Rate (HIBOR) and is repayable by 36 monthly instalments up to September 2015 and is guaranteed by Mr. Tan.

assistant: (iii) 該貸款按一個月香港銀行同業拆息加 2.5% 的年利率計息，並須於二零一五年九月前分 36 個月分期償還，並由陳先生提供擔保。
user: Please translate the following sentence from English to Chinese: Therefore, recognition and enforcement in China of judgments of a court in any of these non-PRC jurisdictions in relation to any matter not subject to a binding arbitration provision may be difficult or impossible.

assistant: 中國尚無條約規定須交互承認以及執行開曼羣島和衆多其他國家及地區法院作出的判決。
user: Please translate the following sentence from English to Chinese: This glossary of technical terms contains explanations of certain terms used in this prospectus as they relate to our Company and as they are used in this prospectus in connection with our business or us.

assistant: 本技術詞彙表載有本招股章程所用與本公司相關及於本招股章程使用之有關我們業務或我們的若干詞彙的解釋。
user: Please translate the following sentence from English to Chinese: (ee) Any change to the authority of our Directors or the scheme administrators in relation to any alteration to the terms of the Share Option Scheme must be approved by the Shareholders in general meeting.

assistant: (ee) 修訂購股權計劃條款所致董事或計劃負責人職權變動須經股東於股東大會批准。
user: Please translate the following sentence from English to Chinese: For information relating to the Reorganization, please refer to the section headed “History and Development — Reorganization” in this prospectus.

assistant: 有關重組的資料，請參閱本招股章程「歷史及發展－重組」一節。
user: Please translate the following sentence from English to Chinese: Following are the three generally accepted methods for valuing mineral and mineral-producing assets.

assistant: 如下三個方式爲評估礦產及採礦資產通常使用的方法。
user: Please translate the following sentence from English to Chinese: (ii) make or grant offers, agreements or options (collectively, ‘‘Instruments’’) that might or would require Shares to be issued including but not limited to the creation and issue of (as well as adjustments to) warrants, debentures or other instruments convertible into Shares;

assistant: (ii) 作出或授出可能或將會需要發行股份的要約、協議或購股權（統稱「工具」），包括但不限於增設及發行（以及調整）認股權證、債權證或可轉換爲股份的其他工具；
user: Please translate the following sentence from English to Chinese: The PRC legal system is based on written statutes. Unlike common law systems, it is a system in which decided legal cases have little value as precedents in subsequent legal proceedings.

assistant: 中國法制體系基於成文法規。 與普通法法律制度不同，於該體系中，過往判決之案件於往後之司法程式中只有很低之參考價值。
user: Please translate the following sentence from English to Chinese: Payment terms:

assistant: 付款條款：
user: Please translate the following sentence from English to Chinese: For the year ended 31 March 2013 HK$’000

assistant: 截至二零一三年三月三十一日 止年度千港元
user: Please translate the following sentence from English to Chinese: For details of our future plans and use of proceeds, please refer to the section headed ‘‘Future plans and use of proceeds’’ in this prospectus.

assistant: 有關未來計劃及所得款項用途的詳情，請參閱本招股章程「未來計劃及所得款項用途」一節。
user: Please translate the following sentence from English to Chinese: Fabrication and installation of steel structures and colour steel plates of an athletic training centre

assistant: 製作及安裝田徑館的鋼結構及彩鋼板
user: Please translate the following sentence from English to Chinese: We own the titles to the seven premises, which have a total gross floor area of 51,229 square meters. We also own the land use rights to the 79,981 square meters of land where the seven premises are located.

assistant: 本公司擁有總樓面面積 51,229平方米之七幢物業之業權，亦擁有該七幢物業所在土地（79,981平方米）之土地使用權。
user: Please translate the following sentence from English to Chinese: As of the date of this Product Annex, the summary of the Reference Index in this section is consistent with the complete description of the Reference Index. Information on the Reference Index appears in the website identified below in "Further Information".

assistant: 至本產品附件之日，本節的參考指數概覽與參考指數的完整描述相符。 有關參考指數的資料見下文「其他資料」一節所列網址。
user: Please translate the following sentence from English to Chinese: As the Group continued to develop a more trusted relationship with the suppliers, there was a decreasing trend in the above arrangement during the Track Record Period.

assistant: 由於本集團繼續與供應商發展更爲互信的關係，故上述安排於往績記錄期間內呈逐漸減少趨勢。
user: Please translate the following sentence from English to Chinese: The weighting of the constituents in the Index is based on their relative market capitalization to the total market capitalization of the Index. Index criteria are reviewed on a periodic basis.

assistant: 指數中的成份比重乃按其相對市值佔指數之總市值計算。 指數準則會定期檢討。
user: Please translate the following sentence from English to Chinese: A lower withholding tax rate may be applied if there is a tax treaty between Mainland China and the jurisdiction of the foreign investors.

assistant: 若中國大陸與海外投資者所在司法權區訂有稅項條約，適用的預扣稅稅率可能降低。
user: Please translate the following sentence from English to Chinese: (3) the company has committed a major breach of the law;

assistant: (3) 公司有重大違法行爲；
user: Please translate the following sentence from English to Chinese: The following table summarises the details of the registrations held by our Group as at the Latest Practicable Date: Registration

assistant: 本集團於最後實際可行日期所持有之註冊詳情概要如下表： 註冊
user: Please translate the following sentence from English to Chinese: Public liability insurance We have purchased public liability insurance to cover claims in connection with personal injuries or damage to property due to accidents at our premises or from negligence in connection with our business operations.

assistant: 公衆責任保險 我們已投購公衆責任保險，涵蓋因於我們的處所發生的事故或業務營運中因疏忽造成人身傷害或財物損壞的索償。
user: Please translate the following sentence from English to Chinese: After the land use right of the land has been granted to 上海新龍華實業有限公司 and 上海新龍華實業有限公司 has obtained the ownership certificate of the leased building, and the use of the land by 上海紳協紳通汽車銷售服務有限公司 complies with the land use of the granted land confirmed by the relevant government authority, 上海新龍華實業有限公司 would have the right to lease the property to 上海紳協紳通汽車銷售服務有限公司.

assistant: 於上海新龍華實業有限公司獲出讓該土地的土地使用權及上海新龍華實業有限公司已獲得該租賃房屋的所有權證，且上海紳協紳通汽車銷售服務有限公司對該土地的使用符合相關政府機構已確認出讓土地的用途後，上海新龍華實業有限公司則有權將該物業出租予上海紳協紳通汽車銷售服務有限公司。
user: Please translate the following sentence from English to Chinese: The transfer was completed in June 2011.

assistant: 轉讓乃於2011年6月完成。
user: Please translate the following sentence from English to Chinese: After the company has made good its losses and made allocations to its common reserve fund, the remaining profits are distributed in proportion to the number of shares held by the shareholders, or in other manners. Profit distributed to shareholders by the shareholders’ meeting or shareholders’ general meeting or the board of directors before losses have been made good and appropriations have been made to the statutory commons reserve fund in violation of the foregoing provisions must be returned to the company.

assistant: 公司彌補虧損和提取公積金後所餘利潤，按照股東持有的股份比例分配，或以其他方式分派。 股東會議、股東大會或董事會違反上述規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，股東必須將違反規定分配的利潤退還公司。
user: Please translate the following sentence from English to Chinese: (iii) any such conditions as may be specified in the offer letter in respect of the grant of options.

assistant: (iii) 有關授出購股權的要約函件內可能註明的任何條件。
user: Please translate the following sentence from English to Chinese: COMPETITIVE LANDSCAPE AND OUR COMPETITIVE STRENGTHS The Frost & Sullivan Report states that the industry drivers for the sound and communication services industry include rising expenditure on health care by the Singapore Government and rapid development in sound and communication technology.

assistant: 競爭格局及我們的競爭優勢 弗若斯特沙利文報告指出，音響及通訊服務行業的行業驅動因素包括新加坡政府在醫療保健方面的開支上漲以及音響及通訊技術的迅速發展。
user: Please translate the following sentence from English to Chinese: (i) Classification of assets leased to the Group Assets that are held by Group under leases which transfer to the Group substantially all the risks and rewards of ownership are classified as being held under finance leases. Leases which do not transfer substantially all the risks and rewards of ownership to the Group are classified as operating leases.

assistant: (i) 貴集團租用的資產分類 貴集團所持有其擁有權的絕大部分風險及回報轉讓予　貴集團的資產均分類爲根據融資租賃持有。
user: Please translate the following sentence from English to Chinese: In this connection, the Manager has determined, having taken independent professional tax advice and acting in accordance with such advice, that no WIT provision will be made on gross unrealised and realised capital gains derived from investments in A-Shares, except in respect of gross unrealised and realised capital gains derived from investments in A-Shares issued by PRC tax resident companies which are “land rich companies” (i.e. PRC tax resident companies in which at least 50% of their assets are comprised, directly or indirectly, of immovable property situated in the PRC).

assistant: 就這方面，經考慮獨立專業稅務意見，管理人根據該意見行事，決定將不會就源自投資A股所得之未變現及已變現資本收益總額作預扣稅撥備，惟投資於屬「充裕土地公司」（即最少50%資產直接或間接由位於中國之不動產組成的中國稅務居民公司）之中國稅務居民公司發行之A股所得之未變現及已變現資本收益總額除外。
user: Please translate the following sentence from English to Chinese: for carrying on outside India a business or vocation outside India;

assistant: 在印度境外從事印度境外業務或職業；
user: Please translate the following sentence from English to Chinese: .12:00 noon on Friday, 9 March 2012 Latest time to give electronic application instructions to HKSCC(3) .

assistant: .2012年3月9日（星期五）中午12時正 向香港結算發出電子認購指示的截止時間(3) .
user: Please translate the following sentence from English to Chinese: vice general manager of Poly Group

assistant: 保利集團副總經理
user: Please translate the following sentence from English to Chinese: Rights of the Overseas Shareholders If, at the close of business on the Record Date, a Shareholder’s address on the register of members of the Company was in a place outside Hong Kong, that Overseas Shareholder may not be eligible to take part in the Open Offer as the Prospectus Documents will not be registered and/or filed under the applicable securities legislation of any jurisdictions other than Hong Kong.

assistant: 海外股東之權利 由於章程文件不會根據香港以外任何司法權區之適用證券法例進行登記及╱或存檔，倘於記錄日期營業時間結束時，股東於本公司股東名冊所示地址位於香港以外地點，則該名海外股東將可能不符合資格參與公開發售。
user: Please translate the following sentence from English to Chinese: the articles of association of our Company (as amended from time to time), adopted on May 20, 2013, a summary of which is set out in Appendix III to this prospectus

assistant: 指本公司於2013年5月20日採納的組織章程細則（經不時修訂），其概要載於本招股章程附錄三
user: Please translate the following sentence from English to Chinese: See “Business — Competitive Strength — We are well-positioned to expand our resources and reserves through selective acquisitions” and “Business — Our agreement and option to acquire additional mine assets.” Since our inception in April 2009, we have primarily focused our business activities on exploration, mine planning, and construction and infrastructure development to prepare for the commercial production of lead-silver and zinc-silver concentrates and did not generate revenue from our operations during the Track Record Period.

assistant: 請參閱「業務—競爭優勢—我們處於有利位置，可透過選擇性收購擴充資源及儲量」及「業務—與我們認購更多礦場資產有關的協議及認購權」。 自於2009年4月成立以來，我們將業務活動主要集中於探礦、採礦規劃以及建築及基建發展以準備進行鉛銀及鋅銀精礦的商業生產且於往績記錄期間尚未從我們的業務中賺取收益。
user: Please translate the following sentence from English to Chinese: Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

assistant: 稅項在利潤表中確認，但與在其他綜合收益中或直接在權益中確認的項目有關者則除外。