billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Distribution agreements with our distributors We typically enter into distribution agreement with each of our distributors for periods ranging from one to four years and renew distribution agreements with them upon the expiration of these agreements.

assistant: 與分銷商訂立的分銷協議 我們一般會與各分銷商訂立爲期一至四年的分銷協議，並於協議到期時與彼等重續分銷協議。
user: Please translate the following sentence from English to Chinese: It is the principal operating subsidiary of our Group and is principally engaged in the provision of E&M engineering solutions and services with a primary focus on Transportation Mission Critical System Solutions in Hong Kong.

assistant: 其爲本集團的主要附屬公司，並主要於香港從事機電工程解決方案及服務，和專注於交通關鍵系統解決方案。
user: Please translate the following sentence from English to Chinese: The ETF adopts a “synthetic replication” investment strategy, pursuant to which the ETF will invest substantially all of the net proceeds of any issue of shares of the ETF in a funded swap which is a derivative instrument entered into with Deutsche Bank AG.

assistant: 策略 ETF 採用「合成複製」投資策略，根據該策略，ETF 將以其絕大部分發行股份的淨收益投資於融資掉期，該融資掉期是與德意志銀行(Deutsche Bank AG)訂立的衍生工具。
user: Please translate the following sentence from English to Chinese: Our Group lies in the middle of the supply chain as the large-scale wholesaler of a variety of imported frozen seafood products whose target customers include Frozen Seafood Resellers and Frozen Seafood Catering Service Providers.

assistant: 本集團位於供應鏈的中間，是爲各種進口急凍海鮮產品的大型批發商，目標客戶包括急凍海鮮經銷商和急凍海鮮餐飲服務供應商。
user: Please translate the following sentence from English to Chinese: (p) Reconstructions Reconstructions and amalgamations are governed by specific statutory provisions under the Cayman Companies Law whereby such arrangements may be approved by a majority in number representing 75% in value of members or creditors, depending on the circumstances, as are present at a meeting called for such purpose and thereafter sanctioned by the courts. Whilst a dissenting member would have the right to express to the court his view that the transaction for which approval is being sought would not provide the members with a fair value for their shares, nonetheless the courts are unlikely to disapprove the transaction on that ground alone in the absence of evidence of fraud or bad faith on behalf of management and if the transaction were approved and consummated the dissenting member would have no rights comparable to the appraisal rights (i.e. the right to receive payment in cash for the judicially determined value of their shares) ordinarily available, for example, to dissenting members of a United States corporation.

assistant: (p) 重組 重組及合併受開曼羣島公司法的明確法定條文規管，據此，倘就此召開的大會上佔出席股東或債權人（視乎情況而定）所持價值75%的股東或債權人大多數贊成，則有關安排可獲批准，且其後須再經法院批准。 異議股東有權向法院表示正尋求批准的交易對股東所持股份將不能給予公平價值，惟倘無證據顯示管理層有欺詐或不誠實的行爲，則法院不大可能僅因上述理由而不批准該項交易，且倘該項交易獲批准及完成，則異議股東將不會獲得類似美國公司異議股東等一般所能得到的估值權利（即按照法院對其股份的估值而獲付現金的權利）的權利。
user: Please translate the following sentence from English to Chinese: (ii) Except the borrowings from related party (Note 35(ii)), trade and other payables due to ultimate holding company, subsidiaries and a jointly controlled entity of ultimate holding company are unsecured, interest free and have no fixed term of repayment.

assistant: (ii) 除來自關聯方的借款（附註35(ii)）外，應付最終控股公司、附屬公司及最終控股公司的一家共同 控制實體的貿易及其他應付款項爲無抵押、免息及無固定還款期。
user: Please translate the following sentence from English to Chinese: A company is not prohibited from purchasing and may purchase its own warrants subject to and in accordance with the terms and conditions of the relevant warrant instrument or certificate.

assistant: 公司並無被禁止購回本身認股權證，故可根據有關認股權證文據或證書條款及條件購回本身認股權證。
user: Please translate the following sentence from English to Chinese: All buildings of the Bank are located outside Hong Kong. APPENDIX I

assistant: 貴銀行的所有土地和房產均位於香港以外。 附錄一
user: Please translate the following sentence from English to Chinese: The Group’s overall strategy remains unchanged throughout the Track Record Period.

assistant: 貴集團整體策略於往績記錄期內保持不變。
user: Please translate the following sentence from English to Chinese: The prices of other raw materials are affected by the general supply-demand cycle.

assistant: 其他原材料價格受整體供求週期影響。
user: Please translate the following sentence from English to Chinese: and (ii) no amounts due to third parties as at 31 December 2012.

assistant: 及(ii)於二零一二年十二月三十一日並無應付第三方款項所致。
user: Please translate the following sentence from English to Chinese: In the opinion of the directors, the Group’s exposure to liquidity risk is limited.

assistant: 董事認爲，　貴集團面對之流動資金風險有限。
user: Please translate the following sentence from English to Chinese: The acquisition of additional interests in Chaopi Huaqing and Chaopi Flavourings was accounted for under the purchase method of accounting.

assistant: 收購朝批華清及朝批調味品額外股本權益乃以收購會計法入帳。
user: Please translate the following sentence from English to Chinese: Non-executive Director of our Company and his extensive legal knowledge and familiarity with various commercial practices shall be an asset to the Group.

assistant: 其豐富的法律知識及深諳不同商業慣例對本集團有莫大幫助。
user: Please translate the following sentence from English to Chinese: (a) within the two years preceding the date of this document, we have not issued nor agreed to issue any share or loan capital fully or partly paid either for cash or for a consideration other than cash;

assistant: (a) 於本文件刊發日期前兩年內，我們並無發行或同意發行任何繳足或部分繳足股份或借貸資本以換取現金或現金以外的代價；
user: Please translate the following sentence from English to Chinese: Should the Sole Global Coordinator exercises its rights and terminates the Underwriting Agreements, the Share Offer will not proceed and will lapse.

assistant: 若獨家全球協調人行使其權利終止包銷協議，則股份發售將不會進行並將失效。
user: Please translate the following sentence from English to Chinese: Payables for acquisition of subsidiaries as at 31 December 2011 were the cash considerations for the acquisitions of Dalian Aleph, Aohong Pharma, Guangji Hospital and Guangji Real Estate.

assistant: 於二零一一年十二月三十一日，收購附屬公司的應付款項爲收購大連雅立峯、奧鴻藥業、廣濟醫院及廣濟置業的現金對價。
user: Please translate the following sentence from English to Chinese: Upon and after Listing, our Remuneration Committee will review and determine the remuneration and compensation packages of our Directors and senior management with reference to salaries paid by comparable companies, time commitment and responsibilities of our Directors and performance of our Group and the compensation package of our Directors and senior management will be in the form of salaries, benefits in kind and/or discretionary bonuses relating to the performance of our Group, as well as options to be granted under the Share Option Scheme.

assistant: 於上市時及上市後，薪酬委員會將參考可資比較公司支付的薪金、董事的時間承擔及責任以及本集團的表現而審閱及釐定董事及高級管理層的薪酬及補償待遇，而董事及高級管理層的補償待遇將就本集團表現以薪金、實物利益及╱或酌情花紅方式，以及以根據購股權計劃將予授出的購股權的方式支付。
user: Please translate the following sentence from English to Chinese: We have established a set of internal rules and policies governing each step of our auction operations.

assistant: 我們已建立一套內部規則及政策，用以規管我們拍賣業務的各個步驟。
user: Please translate the following sentence from English to Chinese: The auditors shall audit the financial statements of the Company in accordance with generally accepted accounting principles of Hong Kong, the International Accounting Standards or such other standards as may be permitted by the Stock Exchange.

assistant: 核數師須按照香港公認會計原則、國際會計準則或聯交所可能批准的該等其他準則審覈本公司的財務報表。
user: Please translate the following sentence from English to Chinese: Upon completion of the acquisition, Synertone Wireless became wholly owned by Radio World.

assistant: 收購完成後，協同無㵟爲由Radio World全資擁有。
user: Please translate the following sentence from English to Chinese: Note: (1) The average inventory turnover days for a certain period is the average of opening and closing inventory balances divided by the cost of sales and services for that period and multiplied by 365 days for a year or 183 days for a six-month period, as applicable.

assistant: 附註： (1) 特定期間的平均存貨週轉天數爲起始及期末存貨結餘平均數除該期間銷售及服務成本再乘以全年 365 天或六個月期間（如適用）的 183 天。
user: Please translate the following sentence from English to Chinese: Mr. Lu Zhicheng, the chairman of the Board and a non-executive Director, is also the vice-chariman of Tongfang.

assistant: 董事會主席兼非執行董事陸致成先生亦爲同方之副主席。
user: Please translate the following sentence from English to Chinese: Under the Foreign Exchange Administrative Regulations, the foreign exchange income in the capital accounts of domestic enterprises shall be deposited, in accordance with relevant state regulations, into foreign exchange accounts opened with banks designated.

assistant: 外匯管理條例規定，境內機構的資本項目外匯收入，應當按照國家有關規定存入在指定銀行開立的外匯賬戶；
user: Please translate the following sentence from English to Chinese: Trading and Listing Issues If the Index is discontinued or the Manager’s licence from the Index Proprietor and Index Provider is terminated, the Manager may, in consultation with the Trustee, seek the relevant regulators’ prior approval to replace the Index with an index that is tradable and has similar objectives to the Index.

assistant: 買賣及上市問題 倘若 H 股指數被中斷或 H 股指數專利權人及提供者對基金經理之牌照被終止，基金經理在諮詢受託人後，或會尋求有關監管部門事先批准，將 H 股指數更換爲其他可買賣並與 H 股指數目標相似的指數。
user: Please translate the following sentence from English to Chinese: Our Group’s trade and bills receivables increased by approximately 59.0% from approximately RMB17.8 million as at 31 December 2013 to approximately RMB28.3 million as at 31 December 2014, primarily because we granted credit period to some of our customers since 2014 as we required such customers to place additional deposits with us.

assistant: 本集團的貿易應收款項及應收票據由二零一三年十二月三十一日約人民幣 17,800,000 元增加至二零一四年十二月三十一日約人民幣 28,300,000 元，主要歸因於我們自二零一四年起向一些客戶授出信貸期，原因是我們需要該等客戶向我們存入額外訂金。
user: Please translate the following sentence from English to Chinese: The management assessed whether or not the Group has control over these not-for-profit hospitals through the IOT agreements (the “IOT Hospitals”) based on whether the Group has the practical ability to direct the IOT Hospitals’ relevant activities unilaterally.

assistant: 管理層基於貴集團是否擁有單方面管理IOT醫院相關活動的實際能力來評估貴集團是否應透過IOT協議對該等非營利醫院（「IOT醫院」）進行控制。
user: Please translate the following sentence from English to Chinese: In addition to the transactions and balances set out in notes 29 and 50 above, the Group had the following material transactions with the associate during the Relevant Periods:

assistant: 除了上文附註29及50載列的交易及結餘金額外，　貴集團於有關期間與聯營公司的重要交易如下：
user: Please translate the following sentence from English to Chinese: (iv) Sub-contracting fee

assistant: (iv) 分包費
user: Please translate the following sentence from English to Chinese: According to the applicable PRC laws and regulations currently in effect, we are required to renew our GMP Certificate and Pharmaceutical Production Permit every five years through application to the Sichuan FDA six months prior to the relevant expiration date.

assistant: 根據現行相關中國法律及法規，本公司須每五年於有關到期日前六個月向四川省食品藥品監管局申請續期GMP認證及藥品生產許可證。
user: Please translate the following sentence from English to Chinese: Other than the common director, Mr. Lee, there is no overlap of management personnel for the operations within the Group and Shandong JS.

assistant: 除一名共同董事李先生外，就營運而言，本集團與山東俊山並無聘用相同管理人員。
user: Please translate the following sentence from English to Chinese: (i) you are applying on a YELLOW Application Form;

assistant: (i)　閣下使用黃色申請表格提出申請；
user: Please translate the following sentence from English to Chinese: In addition, our “Labixiaoxin” trademark does not use the image of the “Crayon Shinchan” manga series’ main character and presents the Chinese characters “蠟筆小新” vertically, while Futabasha’s trademarks may use such image and present the Chinese characters “蠟筆小新” horizontally in artistic styles different from ours.

assistant: 此外，我們的「蠟筆小新」商標並無使用「Crayon Shinchan」連載漫畫主角的肖像，並以漢字「蠟筆小新」縱向呈現，而雙葉社的商標可能使用有關肖像及以漢字「蠟筆小新」橫向呈現，藝術風格與我們的並不相同。
user: Please translate the following sentence from English to Chinese: One month’s prior notice will be provided to investors if the management fee is increased up to the maximum rate. www.csopasset.com/etf1

assistant: 倘管理費提高至最高費率，將會向投資者發出一個月的事先通知。 www.csopasset.com/etf1
user: Please translate the following sentence from English to Chinese: price of the Sub-Fund to its Net Asset Value may be higher than average, primarily because of exchange rate fluctuations relating to the Rupiah.

assistant: 股價相對於資產淨值的溢價／折價水平可能高於平均值，主要是由於印尼盾的匯率波動。
user: Please translate the following sentence from English to Chinese: We enjoy the benefits of an asset-light business model as we outsource the production of most of our apparel and accessory products to Independent Third Party outsourced manufacturers.

assistant: 由於本集團將大部分服飾及配飾產品的生產工序外判給獨立第三方外包生產商，故本集團盡享輕資產業務模式的好處。
user: Please translate the following sentence from English to Chinese: Where the tax preferences have not been granted due to the fact that the enterprises have not made any profits, the tax preferential period shall commence as of 2008.

assistant: 倘由於企業尚未取得任何溢利而未獲授予稅務優惠，則稅務優惠期間於二零零八年開始。
user: Please translate the following sentence from English to Chinese: 19. AMOUNTS DUE FROM/TO RELATED PARTIES/FORMER RELATED PARTIES

assistant: 19. 應收╱應付關連方╱前關連方款項
user: Please translate the following sentence from English to Chinese: There is no variable remuneration to be entitled by Mr. Chu Kin Wang Peleus under the appointment letter.

assistant: 根據該委任函，朱健宏先生無權收取任何可變薪酬。
user: Please translate the following sentence from English to Chinese: During the Track Record Period, we did not encounter any material disruption in the supply of utilities to our production facilities.

assistant: 於往績記錄期間，我們生產設施的公用設施供應並無面對任何嚴重干擾。
user: Please translate the following sentence from English to Chinese: (c) you agree that none of our Company, the Lead Manager, the Public Offer Underwriter, their respective directors, officers, employees, partners, agents, advisors and any other parties involved in the Share Offer is or will be liable for any information and representations not contained in this prospectus (and any supplement thereto);

assistant: (c) 閣下同意本公司、牽頭經辦人、公開發售包銷商及彼等各自之董事、高級職員、僱員、夥伴、代理、顧問及參與股份發售之任何其他各方目前或日後均毋須就未載於本招股章程及其任何補充文件之任何資料及陳述承擔責任；
user: Please translate the following sentence from English to Chinese: Net movement in fair value reserve

assistant: 公平值變動虧損
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, for investors subscribing via the Hong Kong Authorised Participant, the Minimum Initial Subscription Amounts and Minimum Subsequent Subscription Amounts will remain as stated in each relevant Product Annex, together with the Upfront Subscription Sales Charge.

assistant: 爲免引起疑問，就經香港認可參與者認購股份的投資者而言，最低首次認購額、最低其後認購額和首次認購銷售費將維持各有關產品附件所訂明的數額。
user: Please translate the following sentence from English to Chinese: A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit.

assistant: 審閱範圍遠小於根據香港審計準則而進行之審覈，故吾等無法保證吾等將知悉或會於審覈過程中發現之所有重大事宜。
user: Please translate the following sentence from English to Chinese:  Past performance information is not indicative of future performance.

assistant: 過往表現資料並非未來表現之指標。
user: Please translate the following sentence from English to Chinese: The following table sets forth breakdown of our Group’s current assets and liabilities as at the dates indicated:

assistant: 下表載列本集團於所示日期的流動資產及負債明細：
user: Please translate the following sentence from English to Chinese: For each simulation, the same interest rate shift is used for all currencies.

assistant: 就各模擬情況而言，所有貨幣均採用相同利率變化。
user: Please translate the following sentence from English to Chinese: No amount is recognised in respect of goodwill or excess of the acquirers’ interest in the net fair value of acquirees’ identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination, to the extent of the continuation of the controlling party’s interest.

assistant: 控制方仍然持有權益時，不會就商譽或就收購方於被收購方可識別資產、負債及或然負債公平淨值的權益超出共同控制合併當時的成本確認任何金額。
user: Please translate the following sentence from English to Chinese: Neither can we assure you that such PRC preferential tax policies will not change unfavourably or not be discontinued.

assistant: 我們無法向閣下保證中國優惠稅務政策將不會出現不利變動或不會終止。
user: Please translate the following sentence from English to Chinese: The Group commenced the sales of the operation integrated system in 2009.

assistant: 本集團於二零零九年開始系統集成的銷售。
user: Please translate the following sentence from English to Chinese: Harbinger Group Limited Beneficial owner

assistant: Harbinger Group Limited 實益擁有人
user: Please translate the following sentence from English to Chinese: The following table shows a breakdown of our employees by division or function as at 30 June 2011: Number of employees

assistant: 下表載列於二零一一年六月三十日我們按分部或職能劃分的僱員詳情： 僱員人數
user: Please translate the following sentence from English to Chinese: The Bank may realise these objectives itself or through subsidiaries and affiliated companies.

assistant: 德銀可自行或透過附屬公司及聯屬公司實現這些目標。
user: Please translate the following sentence from English to Chinese: If the Joint Global Coordinators (on behalf of the Underwriters) and our Company are unable to reach an agreement on the Offer Price on such date, the Global Offering will not proceed. RESTRICTIONS ON OFFER AND SALE OF THE H SHARES No action has been taken to permit a public offering of the H Shares in any jurisdiction other than Hong Kong, or the distribution of this prospectus in any jurisdiction other than Hong Kong.

assistant: 倘聯席全球協調人（代表承銷商）與本公司未能於該日協定發售價，全球發售將不會進行。 H股的發售及銷售限制 本公司並無採取任何行動以獲准在香港以外的任何司法管轄區提呈公開發售H股或於香港以外任何司法管轄區派發本招股章程。
user: Please translate the following sentence from English to Chinese: If we are unable to successfully optimize or expand our pharmaceutical distribution and supply chain solutions operations, we may be unable to meet customer demand and our results of operations and prospects may be materially adversely affected.

assistant: 如果我們不能成功地優化或擴張我們的醫藥分銷及供應鏈解決方案業務，我們可能無法滿足客戶需求，而我們的經營業績和前景亦可能受到嚴重不利影響。
user: Please translate the following sentence from English to Chinese: If you are applying through a designated CCASS Participant (other than a CCASS Investor Participant):

assistant: 倘　閣下通過指定中央結算系統參與者（中央結算系統投資者戶口持有人除外）提出申請：
user: Please translate the following sentence from English to Chinese: Specific measures include encouraging the extension of merger and acquisition loans and specialised management of lending to small businesses, broadening industry scope for project financing and promoting innovative credit guarantee and consumer loan insurance mechanisms.

assistant: 鼓勵併購貸款、小企業信貸專營、拓寬項目貸款範圍以及促進創新擔保融資方式和消費信貸保險保障機制等。
user: Please translate the following sentence from English to Chinese: Other data:

assistant: 其他數據：
user: Please translate the following sentence from English to Chinese: However, the scale production of the Hami Jiatai Concentrator has been suspended since January 2011 as we received verbal notification from the Hami Municipal Bureau of Land and Resources in January 2011 to suspend our production in Project No.2 as a result of the implementation of the Consolidation Program and is expected to resume in the third quarter of 2012.

assistant: 然而，哈密佳泰選礦廠的規模生產自二零一一年一月起已經暫停，預期將於二零一二年第三季度恢復，乃由於實施整合計劃，我們於二零一一年一月收到哈密市國土資源局的口頭通知，暫停2號項目的生產。
user: Please translate the following sentence from English to Chinese: An application for the creation and issue of Units shall only be made or accepted (as the case may be) on a Dealing Day, shall only be in respect of Units constituting an Application Unit size or whole multiples thereof and shall only be accepted if made by or through a Participating Dealer in accordance with the terms of a Participation Agreement.

assistant: 增設及發行基金單位之申請僅可於交易日提出或接納（視乎情況而定），且僅可按申請單位數目或其完整倍數申請基金單位，亦僅在參與證券商或透過參與證券商按照參與協議之條款提出申請之情況下，方會獲得接納。
user: Please translate the following sentence from English to Chinese: The obligations of the Hong Kong Underwriters under the Hong Kong Underwriting Agreement are subject to termination by the Joint Bookrunners of the Hong Kong Public Offer (on behalf of the Hong Kong Underwriters) if certain grounds arise prior to 8 a.m. on the day that trading in the Offer Shares commences on the Stock Exchange.

assistant: 若發售股份開始於聯交所買賣之日上午八時正前出現若干事件，香港公開發售的聯席賬簿管理人（代表香港包銷商）可終止香港包銷商於香港包銷協議項下的責任。
user: Please translate the following sentence from English to Chinese: The H-Share ETF is a “physical” ETF meaning that it invests directly in and holds securities.

assistant: 恒生指數 ETF 是一項「實物」ETF，表示其直接投資於並持有股票。
user: Please translate the following sentence from English to Chinese: (ii) subject to paragraphs (q) and (r), the expiry of the Option Period of the Option;

assistant: (ii) 受第(q)及(r)段所限，購股權之購股權期間屆滿當日；
user: Please translate the following sentence from English to Chinese: As a result, the market price of the Units of the CSOP T50 ETF in the secondary market may be higher or lower than the Net Asset Value per Unit of the CSOP T50 ETF.

assistant: 因此，CSOP T50 ETF單位在二級市場的市價或會高於或低於CSOP T50 ETF的每單位資產淨值。
user: Please translate the following sentence from English to Chinese: (h) Our Company has no outstanding convertible debt securities.

assistant: (h) 本公司並無任何尚未行使的可換股債務證券。
user: Please translate the following sentence from English to Chinese: Set out below are some of the key brands of our customers:

assistant: 客戶部分主要品牌載列如下：
user: Please translate the following sentence from English to Chinese: The Manager may do so for reasons including liquidity and cost.

assistant: 管理人可能會因流通性及成本等原因而投資基礎指數以外之證券。
user: Please translate the following sentence from English to Chinese: As such, there might be potential competition between Datang’s Retained Business and the Company’s wind power businesses should wind projects in Shandong province experience dispatch problems in the future.

assistant: 因此，如果山東省的風電項目在未來出現調度問題，大唐的保留業務及本公司風電業務之間可能存在潛在競爭。
user: Please translate the following sentence from English to Chinese: For coal purchased from external suppliers, we typically settle the purchase prices three times a month, each time for the coal purchased during the previous ten days.

assistant: 就向外部供應商採購的煤炭而言，本公司一般會在一個月內分三次結算在前十天所採購的煤炭。
user: Please translate the following sentence from English to Chinese: As at 31 December 2010, 2011 and 2012 and 30 June 2013, personal guarantee was given by Mr. Ding Peiji in respect of bank loans to the Group of RMB25,000,000, nil and RMB31,900,000 and RMB63,790,000 respectively.

assistant: 於2010年、2011年及2012年12月31日及2013年6月30日，丁培基先生就授予　貴集團的銀行貸款分別提供人民幣25,000,000元、零及人民幣31,900,000元以及人民幣63,790,000 元的個人擔保。
user: Please translate the following sentence from English to Chinese: In foreign exchange transactions, designated banks may freely determine applicable exchange rates based on the rates publicised by PBOC and subject to certain governmental restrictions.

assistant: 於進行外匯交易時，指定銀行可按人民銀行公佈的匯率，在遵守若干政府限制前提下自由釐定適用的匯率。
user: Please translate the following sentence from English to Chinese: Number of games offered\n

assistant: 所提供的遊戲數目\n
user: Please translate the following sentence from English to Chinese: 12 January 2012

assistant: 2012 年 1 月 12 日
user: Please translate the following sentence from English to Chinese: Related party transactions and balances

assistant: 關連方交易及結餘
user: Please translate the following sentence from English to Chinese: Apart from certain limited exceptions, all deferred tax liabilities, and all deferred tax assets to the extent that it is probable that future taxable profits will be available against which the asset can be utilised, are recognised. Future taxable profits that may support the recognition of deferred tax assets arising from deductible temporary differences include those that will arise from the reversal of existing taxable temporary differences, provided those differences relate to the same taxation authority and the same taxable entity, and are expected to reverse either in the same period as the expected reversal of the deductible temporary difference or in periods into which a tax loss arising from the deferred tax asset can be carried forward.

assistant: 除若干少數例外情況外，所有遞延稅項負債及所有遞延稅項資產（僅限於很可能有未來應課稅溢利可被用作抵扣有關資產）均會予以確認。 支持確認由可扣稅暫時差額所產生的遞延稅項資產的未來應課稅溢利，包括因撥回現存的應課稅暫時差額所產生者，惟該等差額須與同一稅務機關及同一應課稅實體相關，並預期於預期撥回可扣稅暫時差額的同一期間或遞延稅項資產所產生的稅項虧損可結轉的期間內撥回。