billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Business 109 The products of the Group need to meet the quality standards prescribed by the government. Most of the products need to meet the standards set out in the pharmacopoeia of the PRC.

assistant: 業務 109 本集團的產品需符合政府規定的品質要求，其中大部份產品須符合中國藥典所載之標準。
user: Please translate the following sentence from English to Chinese: On August 16, 2007, our Company acquired the entire issued share capital of the Intermediate Holding Company from its existing shareholders, Da Chang, Da Feng and Da Zheng, which at the time of the acquisition held 33%, 34% and 33%, respectively, of the issued share capital of the Intermediate Holding Company.

assistant: 於二零零七年八月十六日，本公司向中間控股公司當時的股東，即大昌、大豐及大正（於收購時分別持有中間控股公司 33% 、 34% 及 33% 的已發行股本），收購中間控股公司的全部已發行股本。
user: Please translate the following sentence from English to Chinese: The Directors believe that the process of liberalisation of the PRC market is likely to continue and may result in further reduction or abolition of import tariffs on various products.

assistant: 董事相信，中國市場將繼續開放，並可能導致各種產品的進口關稅進一步減低甚或取消。
user: Please translate the following sentence from English to Chinese: Subject to the issue of a circular by the Company and the approval of the Shareholders in general meeting and/or such other requirements prescribed under the GEM Listing Rules from time to time, the Board may:

assistant: 本公司倘已刊發通函並經股東在股東大會上批准及╱或遵守創業板上市規則不時規定的其他要求，董事會可：
user: Please translate the following sentence from English to Chinese: Party A is required to settle the consideration by six instalments on a semi-annual basis of RMB202,000 (equivalent to approximately HK$190,566) for each instalment, which should be paid on any day between 1st to 15th January and any day between 1st to 15th July during the period from 1st January 2002 to 31st December, 2004 and a final lump-sum payment of RMB3,558,109.05 (equivalent to approximately HK$3,356,707), which should be settled in December 2004.

assistant: 甲方需以半年度爲一期分六期支付代價，每期供款爲202,000人民幣（約 190,566港元）。 該筆款項需在二零零二年一月一日至二零零四年十二月三十一日期間，一月一日至一月十五日期間之任何一天及七月一日至七月十五日期間之任何一天支付，而在二零零四年十二月內之任何一天則需一次過支付最後一筆款項，款額爲 3 , 5 5 8 , 1 0 9 . 0 5 人民幣（約 3 , 3 5 6 , 7 0 7 港元）。
user: Please translate the following sentence from English to Chinese: If the land has already been occupied, it shall be returned promptly.

assistant: 佔用土地的，應當及時退回。
user: Please translate the following sentence from English to Chinese: We expect to complete another four clinker production lines in Fengkai, Shangsi and Fuchuan by the first quarter of 2010, which will increase our production capacities further by 6.2 million tons of clinker and 5.7 million tons of cement.

assistant: 我們預期，封開、上思及富川的另外四條熟料生產線將於二零一零年第一季度竣工，這將使我們的產能進一步增加，即熟料產能增加6,200,000 噸、水泥產能增加5,700,000噸。
user: Please translate the following sentence from English to Chinese: (f) Effect of bad weather conditions on the opening of the application lists The application lists will not be open in relation to the Public Offer if there is:

assistant: (f) 惡劣天氣對開始辦理認購登記申請的影響 倘於二零零七年十月九日上午九時正至中午十二時正期間任何時間香港：
user: Please translate the following sentence from English to Chinese: The combined capacity of the top ten manufacturers contributed nearly 45% of the PRC’s total production in 2008.

assistant: 二零零八年，十大製造商的產能合共佔中國產量總額近45%。
user: Please translate the following sentence from English to Chinese: At 31 December 2011 .

assistant: 於二零一一年十二月三十一日 .
user: Please translate the following sentence from English to Chinese: 5.8.1 Division 1 of Donghai Bridge As stated in the description of the assessment for the selected wind farms in Section 3.2, the Shanghai Donghai Bridge wind farm located in the east coast of Shanghai is the offshore wind farm demonstration project.

assistant: 5.8.1 東海大橋第一分段如第3.2節對所選風電場評估的說明一樣，位於上海東海岸的上海東海大橋風電場，是海上風電場的示範項目。
user: Please translate the following sentence from English to Chinese: The consideration was determined with reference to an independent valuation of the net asset value of Walkman Biomaterial as of September 30, 2009.

assistant: 該代價乃參考威曼生物材料於二零零九年九月三十日資產淨值的獨立估值而釐定。
user: Please translate the following sentence from English to Chinese: This Web Proof Information Pack must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. HISTORY AND REORGANIZATION and be involved in the project progress and business development of such property project.

assistant: 本網上預覽資料集須與其封面「警告」一節一併閱讀。 歷史及重組 權，是爲了讓中融國際密切監察並參與項目進度及該物業項目的業務發展。
user: Please translate the following sentence from English to Chinese: The Group’s customers mainly use these corrugated paper-ware products for packaging purposes from their manufacturing base in the PRC.

assistant: 本集團之客戶主要以中國爲生產基地並將該等瓦楞紙品作包裝用途。
user: Please translate the following sentence from English to Chinese: The automotive industry is a major industry which has heavy demands for diecasting products.

assistant: 汽車業爲需要大量壓鑄產品之重要行業。
user: Please translate the following sentence from English to Chinese: Total interest-earning assets .

assistant: 生息資產總額.
user: Please translate the following sentence from English to Chinese: It may be difficult to effect service of process upon us or our Directors who live in the PRC or to enforce against us or them in the PRC judgments obtained from non-PRC courts Our Company is incorporated in the Cayman Islands. A majority of our Directors are residents of the PRC.

assistant: 可能難以向本集團或居於中國的本集團董事提起法律訴訟，或在中國對本集團或該等董事執行非中國法院的判決 本公司於開曼羣島註冊成立，本集團大部分董事爲中國居民。
user: Please translate the following sentence from English to Chinese: Effect of tax holidays granted to PRC subsidiaries .

assistant: 授予中國子公司　免稅期之影響 .
user: Please translate the following sentence from English to Chinese: For the financial year ended 31 March 2009, the Group’s revenue was mainly attributable to the revenue generated from the contract for replacement and rehabilitation of water mains (Stage 2) — Tai Po and Fanling (contract number 21/WSD/06) of approximately HK$[55.1] million and the contract for replacement and rehabilitation of water mains stage 2 — mains in Ngau Tam Mei (contract number 13/WSD/06) of approximately HK$[15.6] million, representing approximately [62.8]% and [17.8]% of the Group’s revenue for the year, respectively.

assistant: 截至二零零九年三月三十一日止財政年度，本集團收益主要來自更換及修復水管工程第 2階段－大埔及粉嶺水管工程合約（合約編號： 21/ WSD/06）產生之收益約55,100,000港元及更換及修復水管工程第2階段－牛潭尾水管工程合約（合約編號：13/WSD/06）產生之收益約15,600,000元，分別佔本集團年內收益約62.8%及 17.8%。
user: Please translate the following sentence from English to Chinese: For details of our restaurants, please refer to the paragraph headed “Overview of restaurant operations and management — Our restaurants” in this section.

assistant: 有關我們餐廳的詳情，請參閱本節「餐廳營運及管理概況—我們的餐廳」一段。
user: Please translate the following sentence from English to Chinese: The Cayman Islands court also has authority to order winding up in a number of specified circumstances including where it is, in the opinion of the Cayman Islands court, just and equitable that such company be wound up.

assistant: 開曼羣島法院在若干特定情況下（包括在開曼羣島法院認爲將公司清盤乃公平公正的情況下）亦有權頒令清盤。
user: Please translate the following sentence from English to Chinese: Project details

assistant: 項目詳情
user: Please translate the following sentence from English to Chinese: (iii) save for the options which have been granted under the Pre-IPO Share Option Scheme, no further options will be offered or granted under the Pre-IPO Share Option Scheme, as the right to do so will terminate upon the listing of the Shares on GEM;

assistant: (iii) 除根據首次公開招股前購股權計劃授出的購股權外，首次公開招股前購股權計劃概不會提呈或授出其他購股權，而此項權力將於股份在創業板上市後終止；
user: Please translate the following sentence from English to Chinese: The loan of Shares by Waverley Star pursuant to the Stock Borrowing Agreement shall not be subject to the restrictions under Rule 10.07(1)(a) of the Listing Rules, which restricts the disposal of Shares by the Controlling Shareholders subsequent to the date of this prospectus, subject to compliance with the following requirements in accordance with the requirements of Rule 10.07(3) of the Listing Rules:

assistant: Waverley Star在遵守下列上市規則第10.07(3)條規定的前提下，其根據借股協議借出股份毋須受上市規則第10.07(1)(a)條的限制所規限，該條例限制控股股東於本招股章程刊發日期後出售股份：
user: Please translate the following sentence from English to Chinese: If the cheque is drawn on a joint account, one of the joint account names must be the same as the name of the firstnamed applicant;

assistant: 如支票乃自聯名戶口開出，則其中一個聯名戶口的名稱必須與排名首位的申請人的姓名相同；
user: Please translate the following sentence from English to Chinese: Under PRC laws and regulations, QFIIs are specifically exempt from PRC business tax on gains arising from trading in A shares.

assistant: 根據中國法律及規定，QFII特別獲豁免於繳納對買賣A股所得收益課徵的中國營業 稅。
user: Please translate the following sentence from English to Chinese: The contract price cannot be allocated to individual elements and the Group invoices its customers at a margin over certain defined costs.

assistant: 合約價格不能按個別服務攤分，故貴集團按若干指定成本加上利潤向顧客收取費用。
user: Please translate the following sentence from English to Chinese: to receive all notices of, and other communications relating to, that meeting which a member is entitled to receive;

assistant: 接收股東本身有權接收之一切有關該大會之通知及其他通訊；
user: Please translate the following sentence from English to Chinese: SHARE CAPITAL Under the Post-IPO Share Option Scheme, full-time employees and executive directors of any member of the Group may be granted options which entitle them to subscribe for Shares representing up to a maximum of 30% of the Shares in issue from time to time.

assistant: 股本 根據首次公開發售後購股權計劃，本集團任何成員公司之全職僱員及執行董事可獲授購股權，有權認購最多達已發行股份 30%之股份。
user: Please translate the following sentence from English to Chinese: The Group’s long-term borrowings and loans to subsidiaries were issued at fixed rates and interest free respectively, and expose the Group to fair value interest-rate risk (Note 19).

assistant: 貴集團提供予附屬公司的長期借款及貸款分別按固定利率或免息發放，令　貴集團面對公允值利率風險（附註19）。
user: Please translate the following sentence from English to Chinese: The carrying value of financial instruments expected to be settled within 12 months (after taking into account valuation allowances, where applicable) is not considered to be materially different from the fair value.

assistant: 預期於12個月內清償的金融工具賬面值（經計及估值撥備（倘適用））不視爲與公平值有重大差異。
user: Please translate the following sentence from English to Chinese: The liquidator may, with the like authority, vest any part of the assets in trustees upon such trusts for the benefit of members as the liquidator, with the like authority, shall think fit, but so that no contributory shall be compelled to accept any shares or other property in respect of which there is a liability.

assistant: 清盤人可在獲得相同授權的情況下，將任何部分資產授予清盤人認爲適當並以股東爲受益人而設立的信託的受託人，惟不得強逼股東接受任何負有債務的股份或其他財產。
user: Please translate the following sentence from English to Chinese: PRC law does not prohibit the arbitral body from giving an award of transfer of assets of or equity interest in the PRC Operating Entity in favour of an aggrieved party.

assistant: 中國法律並不禁止仲裁機構向受害方作出轉讓中國經營實體的資產或股權的裁決。
user: Please translate the following sentence from English to Chinese: We have appointed two authorized representatives, namely Mr. Wang Guisheng, one of our executive Directors who ordinarily resides in Shenzhen, and Mr. Lu Fa Chee, one of our executive Directors and our company secretary who ordinarily resides in Hong Kong, to act at all times as our principal channel of communication with the Hong Kong Stock Exchange.

assistant: 本公司已委任兩名授權代表，即通常居駐深圳的執行董事王貴升先生以及通常居駐香港的本公司的其中一名執行董事及公司祕書魯化知先生，作爲本公司與香港聯交所的主要溝通渠道。
user: Please translate the following sentence from English to Chinese: If you are in any doubt about any of the contents of this prospectus, you should obtain independent professional advice.

assistant: 閣下對本招股章程任何內容如有任何疑問，應徵詢獨立專業意見。
user: Please translate the following sentence from English to Chinese: This distinction reflects the basis of recognition of profits and accounting treatment of unallocated surplus of with-profits funds.

assistant: 這種區別反映確認利潤的基準及分紅基金未分配盈餘的會計處理方式。
user: Please translate the following sentence from English to Chinese: BUSINESS Beijing Hyundai plans to expand its distribution network by penetrating into third- and fourthtier cities, enhancing its coverage in cities with strong economic growth in central China and entering into the new markets in central and southern parts of China.

assistant: 業　務 北京現代計劃擴大其經銷網絡，通過增加在三、四線城市的滲透，加強中國中部地區經濟發展強勢之城市的網絡覆蓋並進軍中國中南部地區之新市場。
user: Please translate the following sentence from English to Chinese: Where a main contractor has taken out a policy of insurance under section 40(1B) of the Employees’ Compensation Ordinance, the main contractor and its subcontractor(s) insured under the policy shall be regarded as having complied with the relevant requirements of the Employees’ Compensation Ordinance.

assistant: 倘總承建商已根據僱員補償條例第40(1B) 條投購保險，受保的總承建商及分包商須被視作已遵守僱員補償條例的有關規定。
user: Please translate the following sentence from English to Chinese: The Catalogue of Telecommunications Businesses (電信業務分類目錄) attached to the Telecommunications Regulations, which was amended on February 21, 2003 and became effective on April 1, 2003, provides that information services via public communication networks, such as fixed networks, mobile networks and the Internet are value-added telecommunications services.

assistant: 電信條例附有《電信業務分類目錄》，《電信業務分類目錄》於二零零三年二月二十一日修訂並於二零零三年四月一日生效，規定增值電信業務指通過公共通信網絡（例如固定網絡、移動網絡及互聯網）提供信息服務。
user: Please translate the following sentence from English to Chinese: Moreover, data integrity is critical to the effectiveness of our credit risk management system.

assistant: 此外，數據完整性對我們信用風險管理系統的有效性至關重要。
user: Please translate the following sentence from English to Chinese: Mining assets where economic benefits from the asset are consumed in a pattern which is linked to the production level, are depreciated using a units of production method based on ore reserves, which results in a depreciation charge proportional to the depletion of reserves.

assistant: 當來自採礦資產的經濟利益按與生產水平有關的模式消耗，則該資產採用基於礦石儲備的生產單位法折舊，導致按儲備消耗比例產生的折舊支出。
user: Please translate the following sentence from English to Chinese: The notice shall be exclusive of the day on which it is served or deemed to be served and of the day for which it is given, and must specify the time, place and agenda of the meeting and particulars of the resolution(s) to be considered at that meeting and, in the case of special business, the general nature of that business.

assistant: 通知須註明會議時間、地點、議程及將於會上考慮的決議案詳情，倘有特別事項，則須註明有關事項的一般性質。
user: Please translate the following sentence from English to Chinese: We currently expect to commission a new rolling line for mid-width strips with a production capacity of approximately 800,000 tonnes per year in the second quarter of 2004.

assistant: 本公司目前預期在二零零四年第二季啓用一條年生產力約 80萬噸之新中寬度帶鋼生產線。
user: Please translate the following sentence from English to Chinese: The Group will also seek OEM opportunities from major electronics manufacturers in Japan and other countries through participation in major international exhibitions and trade fairs.

assistant: 本集團亦將透過參加重要的國際展覽及交易會從日本及其他國家的重要電子設備製造商爭取 OEM機遇。
user: Please translate the following sentence from English to Chinese: Properties under development in our consolidated financial information are accounted for as current assets and include primarily construction costs, capitalized expenditures, amortization of land use rights that is directly related to properties under development, as well as capitalized interests.

assistant: 開發中物業 開發中物業於綜合財務資料中列賬爲流動資產，主要包括直接與開發中物業有關的建築成本、資本化開支、土地使用權攤銷，以及資本化利息。
user: Please translate the following sentence from English to Chinese: The 200,000,000 Offer Shares initially being offered in the International Offering will represent 25.0% of the Company’s enlarged share capital immediately after the completion of the International Offering, without taking into account the exercise of the Over-allotment Option.

assistant: 於國際發售初步提呈的200,000,000股發售股份， 佔本公司緊隨國際發售完成後經擴大股本 25.0%，但未計及超額配股權的行使。
user: Please translate the following sentence from English to Chinese: This in-house brand is targeted at consumers in their late teens to late twenties and is generally retailed at a lower price point than apparel from international brands.

assistant: 此自創品牌以接近二十歲至接近三十歲的顧客爲對象，零售價位普遍低於國際品牌服飾。
user: Please translate the following sentence from English to Chinese: The financial statements of the Company shall, in addition to being prepared in accordance with the PRC accounting standards and regulations, be prepared in accordance with either international accounting standards or that of the place outside China where the Company’s shares are listed.

assistant: 本公司的財務報表，不僅要遵照中國會計標準和規章編制，亦須符合國際會計標準或本公司股份上市所在境外地區的會計標準。
user: Please translate the following sentence from English to Chinese: The Directors only became aware of such non-compliance in the course of preparing for [●], upon which they instantly procured Ningbo Contemporary Trading and Wuhan Nanpu to:

assistant: 董事在籌備[●]的過程中才知悉有關安排不合規，並立即促使寧波華業商貿及武漢南浦：
user: Please translate the following sentence from English to Chinese: Luoshe Wuzhou Columbus Plaza ( Luoshe Wuzhou Columbus Plaza will be a multi-functional commercial complex located in Huishan District, Wuxi, Jiangsu Province. Luoshe Wuzhou Columbus Plaza is developed by our wholly owned subsidiary, Longshen Marketing Development. The estimated total GFA is approximately 51,222.0 sq.m., of which 21,218.1 sq.m. is estimated to be held for sale and 12,730.0 sq.m. is estimated to be held for lease.

assistant: 洛社五洲哥倫布廣場 洛社五洲哥倫布廣場將成爲江蘇省無錫市惠山區的多功能商業綜合體，由我們的全資附屬公司龍城商業管理開發，估計總建築面積約51,222.0平方米，預計其中21,218.1平方米及12,730.0平方米分別爲待售及持作租賃。
user: Please translate the following sentence from English to Chinese: Rapid growth of the luxury and ultra-luxury passenger vehicle market in the Central China Region According to ACMR Report, the nominal GDP of the Central China Region grew from RMB2.77 trillion in 2006 to RMB7.42 trillion in 2012, representing a CAGR of 17.9%, higher than the national average of 15.7%.

assistant: 華中地區的豪華及超豪華乘用車市場的快速增長根據ACMR報告，華中地區的名義國內生產總值由2006年的人民幣2.77萬億元增長至2012 年的人民幣7.42萬億元，複合年增長率爲17.9%，高於全國的平均增長率15.7%。
user: Please translate the following sentence from English to Chinese: (iii) The amounts due from related parties are unsecured, interest free and repayable on demand.

assistant: (iii) 應收關聯方款項乃無抵押、免息及須按要求償還。
user: Please translate the following sentence from English to Chinese: our ability to respond to changes in our regulatory environment;

assistant: 本公司應對其監管環境變動的能力；
user: Please translate the following sentence from English to Chinese: As at the Latest Practicable Date, certain percentage of interest in our PRC subsidiaries marked with * in the chart were pledged and/or assigned to third party trust financing institutions as security for our project financing arrangements.

assistant: 於最後實際可行日期，圖中有關於注有*的中國附屬公司的若干權益百分比已就我們的項目融資安排抵押及或轉讓予第三方信託融資機構作爲抵押品。
user: Please translate the following sentence from English to Chinese: (ii) on 19th September, 2001, Pearl Delta declared a final dividend of HK$20,000,000 in respect of the year ended 31st December, 2000 to its shareholders whose names were registered on the register of members as at 10th August, 2001;

assistant: (ii) 於二零零一年九月十九日，珠江向於二零零一年八月十日名列該公司股東名冊之股東宣派截至二零零零年十二月三十一日止之 20,000,000港元末期股息；
user: Please translate the following sentence from English to Chinese: Entry of competitors

assistant: 競爭者屈指可數
user: Please translate the following sentence from English to Chinese: The employer and its employees are each required to make contributions to the scheme at the rates specified in the rules of the scheme.

assistant: 僱主及僱員需各自按規則所定的比率向該計劃作出供款。
user: Please translate the following sentence from English to Chinese: Deferred tax liabilities .

assistant: 遞延稅項負債 .
user: Please translate the following sentence from English to Chinese: However, except in the case of an annual general meeting, if it is so agreed by a majority in number of the members having a right to attend and vote at such meeting, being a majority together holding not less than 95% in nominal value of the shares giving that right and, in the case of an annual general meeting, if so agreed by all members entitled to attend and vote thereat, a resolution may be proposed and passed as a special resolution at a meeting of which less than 21 clear days’ notice has been given.

assistant: 然而，除股東周年大會外，倘有權出席該大會及投票併合共持有上述權利之股份面值不少於95%之大多數股東同意，及（倘爲股東周年大會）全部有權出席大會並於會上投票之股東同意，則可在發出少於足21日通知之大會上提呈及通過特別決議案。
user: Please translate the following sentence from English to Chinese: (1) by offering new shares for subscription by unspecified investors;

assistant: (1) 向非特定投資人募集新股；
user: Please translate the following sentence from English to Chinese: 30 April 2015 (Unaudited)

assistant: 2015年4月30日（未經審覈）
user: Please translate the following sentence from English to Chinese: The province is divided into two zones by the Tan-Lu fault.

assistant: 郯廬斷裂將該省劃分爲兩個區。
user: Please translate the following sentence from English to Chinese: Board of Supervisors A company shall have a supervisory board composed of not less than three members.

assistant: 監事會 公司須設立監事會，由不少於三名成員組成。
user: Please translate the following sentence from English to Chinese: The grant of licence over the use of ACCS by Alps Logistics will constitute the continuing connected transaction upon Listing.

assistant: 獲日本阿爾卑斯物流特許使用 ACCS將構成上市後的持續關連交易。
user: Please translate the following sentence from English to Chinese: As at 30 June 2009

assistant: 於六月三十日二零零八年二零零九年
user: Please translate the following sentence from English to Chinese: The standard will supersede all current revenue recognition requirements under IFRSs.

assistant: 該準則將取代國際財務報告準則項下所有現時收益確認的規定。
user: Please translate the following sentence from English to Chinese: The water is released to generate hydroelectric power during peak demand periods.

assistant: 於需求高峯期間內，放水發水電。
user: Please translate the following sentence from English to Chinese: The number of persons skilled in the exploration and development of oil sands projects may be limited.

assistant: 勘探和開發油砂項目的熟練技工人數可能有限。
user: Please translate the following sentence from English to Chinese: Sanmenxia Jinqu has an interest in the Shares which would fall to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the SFO.

assistant: 三門峽金渠於股份中擁有根據證券及期貨條例第 XV部第 2及 3分部的條文須向本公司披露的權益。
user: Please translate the following sentence from English to Chinese: We may engage in such activities in order to gain expertise in the performance of certain manufacturing and logistical activities, obtain access to raw materials, parts and components, expand our existing manufacturing capacity, support our marketing and sales activities, expand our product portfolio or services, or enter into new markets.

assistant: 本公司或會進行有關活動，以獲取進行若干生產及物流活動的專業知識、採購原材料及零部件、擴大本公司現時產能、支持本公司市場推廣及銷售活動、擴充本公司產品組合或服務或進軍新市場。
user: Please translate the following sentence from English to Chinese: The interests of equity holders other than the Controlling Shareholders in the combining companies have been presented as minority interests in the Group’s Combined Financial Information.

assistant: 權益持有人（不包括控權股東）所持合併公司的權益於本集團合併財務資料列爲少數股東權益。
user: Please translate the following sentence from English to Chinese: Given the fact that RMB had been appreciating against US$, we recorded exchange gains of approximately HK$0.12 million, HK$1.67 million and HK$0.36 million, principally due to the translation of our US$-denominated bank borrowings to RMB.

assistant: 鑑於人民幣兌美元升值，我們主要因將美元計值銀行借款換算爲人民幣而錄得約0.12百萬港元、1.67百萬港元及0.36百萬港元外匯收益。
user: Please translate the following sentence from English to Chinese: 22. Promoters

assistant: 22. 創辦人
user: Please translate the following sentence from English to Chinese: 4. SIGNIFICANT ACCOUNTING POLICIES The Financial Information has been prepared on the historical cost basis except that property, plant and equipment, investment properties and financial instruments are measured at revalued amounts or fair values, as explained in the accounting policies set out below. Historical cost is generally based on the fair value of the consideration given in exchange for goods.

assistant: 4. 主要會計政策 誠如下列會計政策所述，財務資料乃按歷史成本基準編制，惟物業、廠房及設備、投資物業及金融工具按重估金額或公平值計算則除外。 歷史成本一般以交換商品時給予代價的公平值爲基準。
user: Please translate the following sentence from English to Chinese: — Interest income .

assistant: —利息收入 .