billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (a) the issue of our H Shares and the granting of the Over-allotment Option (including the issue of our H Shares upon exercise of the Over-allotment Option) were approved;

assistant: (a) 批准發行 H股及授出超額配股權（包括因行使超額配股權而發行的 H股）；
user: Please translate the following sentence from English to Chinese: Ruinian Industry (PRC) 75% Nanjing Ruinian (PRC)

assistant: 瑞年實業 (中國) 75% 南京瑞年 (中國)
user: Please translate the following sentence from English to Chinese: Our Macau legal advisor is of the opinion that although we have commenced development on Parcels 5 and 6 without a land concession to these land parcels, we commenced development on Parcels 5 and 6 with the authorization of the Macau Government, including authorization through the grant of relevant construction licenses prior to commencing development.

assistant: 本公司的澳門法律顧問認爲，儘管本公司在未獲第五及第六地段批地之前即在該等地段動工，但第五及第六地段動工已得到澳門政府授權，包括在動工之前發出相關的建築許可證，授權進行工程。
user: Please translate the following sentence from English to Chinese: Investments in Associates As of December 31, 2006, 2007 and 2008 and June 30, 2009, our investments in associates were RMB504 million, RMB607 million, RMB923 million and RMB1,098 million, respectively, which represented 2.6%, 1.9%, 2.3% and 2.4% of our non-current assets, respectively.

assistant: 對聯營公司的投資 截至 2006 年、 2007 年和 2008 年 12 月 31 日及 2009 年 6 月 30 日，本公司對聯營公司的投資分別爲人民幣 5.04 億元、人民幣 6.07 億元、人民幣 9.23 億元及人民幣 10.98 億元，分別佔本公司非流動資產的 2.6% 、 1.9% 、 2.3% 及 2.4% 。
user: Please translate the following sentence from English to Chinese: While the increase in balances of trade and other receivables had a negative impact on our operating cash flow, the impact was more than compensated by the increase in our trade and other payables as our purchase of raw materials, parts and components increased in connection with the expansion of per sales and production and we managed to obtain longer credit terms from suppliers.

assistant: 雖然本公司的應收賬款及其他應收款結餘增加對本公司的經營現金流量有不利影響，但原材料及零部件的採購隨銷售及生產擴張等因素而增加所引致本公司的應付賬款及其他應付款增加，及本公司設法獲供貨商授予更長信貸期，完全足以抵銷上述不利影響。
user: Please translate the following sentence from English to Chinese: are 18 years of age or older;

assistant: 年滿十八歲或以上；
user: Please translate the following sentence from English to Chinese: A Director may be or become a director or other officer of, or a member of, any company promoted by the Company or any other company in which the Company may be interested, and shall not be liable to account to the Company or the members for any remuneration, profits or other benefits received by him as a director, officer or member of, or from his interest in, such other company.

assistant: 董事可作爲或成爲由本公司創辦或本公司擁有權益之任何其他公司之董事或其他高級職員或股東，而毋須向本公司或其股東交代其因出任該等其他公司之董事、高級職員或股東，或在該等其他公司擁有權益而收取之任何酬金、盈利或其他利益。
user: Please translate the following sentence from English to Chinese: We also enter into a property management service agreement with the other owner of Everbright International Mansion annually.

assistant: 我們每年亦與光大國際大廈另一名業主訂立物業管理服務協議。
user: Please translate the following sentence from English to Chinese: and — For retail banking, further developing and enhancing the services and products to cater for customer needs and to improve service quality, accelerating the service upgrade of our branch outlets and our market differentiation, and increasing the specialization of our personal loan centers and wealth management centers.

assistant: 及 －對零售銀行業務，進一步開發和完善適應客戶需要的服務產品，提高服務質量，加快推進零售網點轉型和市場細分，實施個人貸款中心、理財中心的專業化。
user: Please translate the following sentence from English to Chinese: The use of gaming promoters in this way also reduces our exposure to credit risk associated with clients who reside in jurisdictions where gaming related debts are not legally enforceable or where the enforcement of such debts is burdensome.

assistant: 在這方面使用博彩中介人亦有助減低與居住於博彩相關債項無法合法強制執行，或強制執行有關債項顯得艱難的司法管轄區的客戶相關的信貸風險。
user: Please translate the following sentence from English to Chinese: The carrying value of development costs is reviewed for impairment annually when the asset is not yet in use, or more frequently when an indication of impairment arises during a financial period.

assistant: 當資產尚未使用時，會每年對開發成本的賬面值進行減值檢討； 或當有跡象表明於某財政期間內發生減值時，則會進行更頻繁的減值檢討。
user: Please translate the following sentence from English to Chinese: (b) to any sale of any Shares acquired in the Global Offering or by any of the Investors after the Listing Date;

assistant: (b)任何投資者於上市日期後出售在全球發售中獲得的任何股份；
user: Please translate the following sentence from English to Chinese: SUMMARY OF RELEVANT PRC AND HONG KONG LAWS AND REGULATIONS

assistant: 中國和香港有關法律和法規概要
user: Please translate the following sentence from English to Chinese: Total contributions made by the Group for the year ended 31st March, 2002 amounted to HK$92,933 (for the period from 4th October, 1999 to 31st March, 2001: HK$48,925).

assistant: 貴集團截至二零零二年三月三十一日止年度的供款總額爲 92,933港元（一九九九年十月四日至二零零一年三月三十一日期間： 48,925港元）。
user: Please translate the following sentence from English to Chinese: While our Controlling Shareholders are PRC residents under Circular 37, our PRC Legal Adviser has advised that they are not regarded as PRC domestic natural persons under the M&A Rules as they have been permanent residents of Republic of Guinea-Bissau prior to the acquisition of the relevant domestic enterprises by our Company.

assistant: 儘管我們的控股股東爲第37號條文項下的中國居民，但我們的中國法律顧問告知，根據併購規則彼等不應被視爲中國境內自然人，原因是彼等於本公司收購相關境內企業之前爲幾內亞比紹共和國的永久居民。
user: Please translate the following sentence from English to Chinese: BUSINESS None of our Directors or their associates or, to the best knowledge of our Directors, our existing Shareholders who owns more than 5% of our issued capital, has any interest in our five largest customers.

assistant: 業　務 本集團董事或其聯繫人或據董事所知擁有本集團已發行股本 5%以上的現有股東概無擁有五大客戶的任何權益。
user: Please translate the following sentence from English to Chinese: The burden is on the dissenting member to show that the court should exercise its discretion, which it will be unlikely to do unless there is evidence of fraud or bad faith or collusion as between the offeror and the holders of the shares who have accepted the offer as a means of unfairly forcing out minority members.

assistant: 異議股東須證明法院應行使其酌情權，惟除非有證據顯示涉及欺詐或不誠信行爲，或收購人與接納收購建議之有關股份持有人之間進行勾結以不公平手法逼退少數股東，否則法院不太可能行使上述酌情權。
user: Please translate the following sentence from English to Chinese: and (iii) the Directors have not found any inventory of material amount which are obsolete or slowmoving during the inventory taking in September 2003.

assistant: 及 (iii)於 2003年 9月進行存貨盤點期間董事並無發現數額龐大的陳舊或滯銷產品。
user: Please translate the following sentence from English to Chinese: FINANCIAL INFORMATION SENSITIVITY AND BREAKEVEN ANALYSIS

assistant: 財務資料 敏感度及收支平衡分析
user: Please translate the following sentence from English to Chinese: The primary duties of the audit committee are to review and supervise the financial reporting process and the internal control procedures of our Group.

assistant: 審覈委員會的主要職責爲審閱及監控本集團的財務申報程序及內部監控程序。
user: Please translate the following sentence from English to Chinese: (cc) the election of directors in place of those retiring;

assistant: (cc) 選舉董事替代退任之董事；
user: Please translate the following sentence from English to Chinese: It also sells certain automotive components to Huachen Group and its other customers.

assistant: 華晨中國亦向華晨集團及其他客戶銷售若干汽車零部件。
user: Please translate the following sentence from English to Chinese: Based on information provided by the Company, our PRC legal advisors have confirmed that, during the Track Record Period, we did not violate the PRC Tender Law.

assistant: 基於本公司提供的資料，本公司中國法律顧問確認，我們於營業紀錄期間並無違反中國招投標法。
user: Please translate the following sentence from English to Chinese: Net cash inflow (outflow) arising on acquisition:

assistant: 因收購產生的現金流入（流出）淨額：
user: Please translate the following sentence from English to Chinese: Dividends to holders of H Shares are fixed in Renminbi but must be paid in Hong Kong dollars.

assistant: H 股持有人的股息按人民幣來確定，但須以港元支付。
user: Please translate the following sentence from English to Chinese: In addition, because we believe it is in our best interest to focus on the development and further exploration of the Yanjiazhuang Mine, we disposed of our interest in Guomu Nangou Mining Ltd. in November 2009.

assistant: 此外，由於本集團相信，致力於開發及進一步勘探閆家莊鐵礦符合本集團最佳利益，故本集團於 2009 年 11 月出售於果木南溝鐵礦有限公司之權益。
user: Please translate the following sentence from English to Chinese: If new quotas, higher tariffs or other trade barriers are introduced or imposed by the U.S., the EU or other WTO member nations on the apparel industry, the Group’s business and results of operations may be harmed .

assistant: 倘美國、歐盟或其他世貿成員國對服裝製造業實施新配額、提高關稅或設置其他貿 易壁壘，則會損害本集團的業務及經營業績
user: Please translate the following sentence from English to Chinese: ACCOUNTANTS’ REPORT Group and Company Authorised:

assistant: 貴集團及貴公司 法定:
user: Please translate the following sentence from English to Chinese: (1) Invested amounts include re-investments after we exit our previous investment projects.

assistant: (1) 包括我們退出早前的投資項目後再投入的已投資金額。
user: Please translate the following sentence from English to Chinese: (ii) approximately 40% or HK$108.7 million, will be used to establish and invest in retail stores for new product lines;

assistant: (ii)約40%或108.7百萬港元，將用於成立及投資於新產品線的零售店；
user: Please translate the following sentence from English to Chinese: Auditors’ remuneration Depreciation of fixed assets Operating leases rental in land and buildings Retirement benefit costs Staff costs (excluding directors’ remuneration and retirement benefit costs)

assistant: 核數師酬金固定資產折舊土地及樓宇的經營租約租金退休福利成本員工成本（不包括董事酬金及退休福利成本）
user: Please translate the following sentence from English to Chinese: It is expected that as a result of the PRC’s entry into the WTO, import tariffs on passenger vehicles will be reduced gradually.

assistant: 預期由於中國加入世貿，汽車進口之關稅將會逐步調低。
user: Please translate the following sentence from English to Chinese: For a Hong Kong limited company, the minimum period of notice of a general meeting where convened for the purpose of considering ordinary resolutions is 14 days and where convened for the purpose of considering special resolutions, is 21 days.

assistant: 香港有限公司方面，爲考慮普通決議案及特別決議案而召開股東大會之最短通知期分別爲十四日及二十一日，而股東周年大會之通知期則爲二十一日。
user: Please translate the following sentence from English to Chinese: Pursuant to the Trademark Assignment, the assignor has agreed to assign to OTO HK all its rights, title, benefits and interests of the trademarks (“Trademarks”) as set out in the Trademark Assignment in consideration of HK$1, and the terms of the Trademark Assignment are more particularly set out in the section headed “Relationship with Controlling Shareholders — Assignment and licensing of certain trademarks owned by our Group” in this document;

assistant: 根據商標出讓協議，出讓人同意向豪特香港出讓商標轉讓協議所載述的商標（「商標」）一切權利、所有權、利益及權益，代價爲1港元，而商標出讓協議的條款詳情已載於本文件「與控股股東的關係－轉讓及授權本集團擁有的部分商標」一節；
user: Please translate the following sentence from English to Chinese: In addition, we cooperate with well-established travel reward programmes.

assistant: 此外，我們與一項知名旅遊獎勵計劃合作。
user: Please translate the following sentence from English to Chinese: (m) Share repurchases made by the Company No repurchase of Shares has been made by the Company since its incorporation.

assistant: (m) 本公司購回股份 本公司自注冊成立以來概無購回任何股份。
user: Please translate the following sentence from English to Chinese: future development of our business, particularly plans relating to the construction of new production facilities and the launch of new products;

assistant: 我們業務的未來發展，尤其是與興建新生產設施及發佈新產品有關的計劃；
user: Please translate the following sentence from English to Chinese: Our gross profit for recovered paper for the six months ended September 30, 2008 and for the six months ended September 30, 2009 was HK$123.4 million and HK$95.2 million, respectively. This decrease of HK$28.2 million, or 22.9%, was primarily due to a large decrease in the average selling price since the economic downturn began in September 2008, partially offset by an increase in sales volume.

assistant: 本公司截至二零零八年九月三十日止六個月及截至二零零九年九月三十日止六個月回收紙毛利分別爲123.4百萬港元及95.2百萬港元，減幅爲28.2百萬港元或22.9% ，主要由於自二零零八年九月以來經濟不景，促使平均售價大跌，惟影響部分爲銷售量提高所抵銷。
user: Please translate the following sentence from English to Chinese: Mr. Dorjderem was awarded a bachelor’s degree majoring in mine surveyor by the Mongolian Technical University in December 1995.

assistant: Dorjderem先生於一九九五年十二月獲蒙古國理工大學頒發礦山測量學士學位。
user: Please translate the following sentence from English to Chinese: 2. BASIS OF PREPARATION Basis of preparation The Financial Information has been prepared in accordance with HKFRSs (which include all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards (“HKASs”) and Interpretations) issued by the HKICPA, accounting principles generally accepted in Hong Kong and the disclosure requirements of the Hong Kong Companies Ordinance and the applicable disclosure provisions of the Rules Governing the Listing of Securities on the Stock Exchange.

assistant: 2. 編制基準 編制基準 財務資料已根據由香港會計師公會頒佈之香港財務報告準則（包括所有香港財務報告準則、香港會計準則（「香港會計準則」）及詮釋）、香港公認會計准則及香港公司條例的披露規定及聯交所證券上市規則之適用披露規定編制。
user: Please translate the following sentence from English to Chinese: No stamp duty is payable if no instrument of transfer is executed (such as in the case of scripless shares, the transfer of which does not require instruments of transfer to be executed) or if the instrument of transfer is executed outside Singapore.

assistant: 倘並無籤立任何轉讓文據（例如在無紙化股份的情況下，有關轉讓無須籤立轉讓文據）或轉讓文據於新加坡境外籤立，則毋須繳納印花稅。
user: Please translate the following sentence from English to Chinese: Dyeing chemicals are mainly purchased from suppliers in China and Taiwan.

assistant: 本集團主要向中國及臺灣供應商採購化學染料。
user: Please translate the following sentence from English to Chinese: Mr. Gao Guoan .

assistant: 高國安先生 .
user: Please translate the following sentence from English to Chinese: Our Cornerstone Investors We set forth below a brief description of our Cornerstone Investors:

assistant: 本公司的基石投資者 本公司的基石投資者簡介如下：
user: Please translate the following sentence from English to Chinese: Renowned and wide ranging customer base The Group has built up a solid and renowned customer base, some of which represent popular multinational, European or Asian brandnames such as “Remington”, “Morphy Richards”, “Nicky Clarke”, “Vidal Sassoon”, “Ufesa”, “Unix” and “Princess”.

assistant: 知名客戶作爲基礎，涵蓋面廣泛 本集團已建立穩健的知名客戶基礎，當中不少客戶爲受歡迎的跨國、歐洲或亞洲品牌，例如「Remington」、「Morphy Richards」、「Nicky Clarke」、「沙宣」、「Ufesa」、「Unix」及「Princess」等。
user: Please translate the following sentence from English to Chinese: Total assets less current liabilities

assistant: 總資產減流動負債
user: Please translate the following sentence from English to Chinese: In October 1996, he started working at the marketing centre of China Fashion Association (中國服裝設計師協會), and was later promoted to the deputy secretary general in December 1999 and the supervisor of the marketing centre in February 2001.

assistant: 他於 1996 年 10 月開始在中國服裝設計師協會市場推廣中心任職，其後於 1999 年 12 月獲晉升爲副祕書長，並於 2001 年 2 月獲晉升爲市場推廣中心主管。
user: Please translate the following sentence from English to Chinese: Bank of Communications Co., Ltd. Hong Kong Branch Branch Name Hong Kong Island .

assistant: 交通銀行股份有限公司香港分行 分行名稱 港島 .
user: Please translate the following sentence from English to Chinese: Net current assets/(liabilities) .

assistant: 淨流動資產╱（負債）.
user: Please translate the following sentence from English to Chinese: Under Regulation 15 of the Dutiable Commodities (Liquor) Regulations, any transfer of a liquor licence must be made in the form as determined by the Liquor Licensing Board.

assistant: 根據應課稅品（酒類）規例第15條，任何人將酒牌轉讓，須按照酒牌局所決定的形式。
user: Please translate the following sentence from English to Chinese: The lease of the property has been registered.

assistant: 該物業的租賃已登記。
user: Please translate the following sentence from English to Chinese: The Directors have confirmed that they have performed sufficient due diligence on the Group to ensure that up to the date of issue of this prospectus, there has been no material adverse change in the financial position of the Group since 30th November, 2004, and there is no event which would materially affect the information shown in the accountants’ report as set out in Appendix I to this prospectus.

assistant: 董事確認，彼等已對本集團作出充份的盡職審查，以確保截至本售股章程刊發日期，本集團的財務狀況自二零零四年十一月三十日以來並無重大逆轉，且並無發生將會對本售股章程附錄一會計師報告所載資料造成重大影響的事故。
user: Please translate the following sentence from English to Chinese: Certain of our investment properties have been leased to connected persons during the Track Record Period.

assistant: 若干投資物業已於往績記錄期出租予關連人士。
user: Please translate the following sentence from English to Chinese: 16. EARNINGS PER SHARE

assistant: 16. 每股盈利
user: Please translate the following sentence from English to Chinese: Place of Registration

assistant: 註冊地點
user: Please translate the following sentence from English to Chinese: We also plan to construct a fruit and vegetables distribution centre in order to meet customer demand for temporary storage services relating to the import and export of fruits and vegetables.

assistant: 本公司亦計劃興建一個蔬果分配中心，配合客戶在蔬果進出口方面須臨時儲存之需求。
user: Please translate the following sentence from English to Chinese: It is not depreciated until completion of construction and the relevant assets are available for use.

assistant: 僅於建築完成及有關資產可供使用時進行折舊。
user: Please translate the following sentence from English to Chinese: Segment liabilities are those operating liabilities that result from the operating activities of a segment. Segment liabilities do not include borrowings and other liabilities that are incurred for financing rather than operating purpose unless the segment is engaged in financing activities.

assistant: 分部負債指分部進行經營活動而引致的經營負債。 分部負債不包括進行融資（並非經營業務）而產生的借貸及其他負債，惟倘該分部乃從事融資業務則作別論。
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. FINANCIAL INFORMATION In addition to the above assets pledge, the bank borrowings used by us were also secured or guaranteed by certain connected persons of our Company with particulars set forth below:

assistant: 本網上預覧資料集須與封面「警告」一節一併閱讀。 財務資料 除上述資產抵押外，我們所用的銀行借款也獲本公司若干關連人士抵押或擔保，詳情載列如下﹕
user: Please translate the following sentence from English to Chinese: For financial assets measured at amortized cost, if, in a subsequent period, the amount of impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment losses was recognized, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the asset at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized.

assistant: 有關以攤銷成本計量的金融資產，在後續期間，如果減值虧損金額減少，而有關減少客觀上與確認減值虧損之後發生的事項有關聯，則先前確認的減值虧損會透過損益撥回，但該撥回不應導致該資產在減值轉回當日的賬面值超過並無確認減值情況下的攤銷成本。
user: Please translate the following sentence from English to Chinese: Unless otherwise specified, all references to any shareholdings in our Company are intended to reflect completion of the Capitalisation Issue and the Global Offering, but assuming that the Overallotment Option is not exercised.

assistant: 除非另有說明，所有有關本公司任何持股量的提述乃旨在反映完成資本化發行及全球發售，惟假設超額配股權並未獲行使。
user: Please translate the following sentence from English to Chinese: Mr. GANNON is expected to retire at the end of July 2013 and his current duties as chief human resources officer and chief operating officer of the Saginaw division are currently planned to be shared among the existing members of the senior management team and any decision in the relevant areas will be made by the senior management collectively.

assistant: GANNON 先生預期將於 2013 年 7 月底退休，其目前擔任的首席人力資源官職責及在沙基諾分部擔任的首席營運官職責於目前計劃由現有高級管理層成員分擔，且任何相關領域的決定將由高級管理層共同作出。
user: Please translate the following sentence from English to Chinese: 1. Revenue represents income arising from the sale of aluminum electrolytic capacitors and anode etched and formed foils.

assistant: 1. 收益指源自銷售鋁質電解電容器及腐蝕箔及化成陽極箔所獲。
user: Please translate the following sentence from English to Chinese: The following table sets forth the maturity profile of our financial liabilities based on the contractual undiscounted payments as of the dates indicated:

assistant: 下表列示於所示日期我們按合約未貼現款項計的金融負債到期情況：
user: Please translate the following sentence from English to Chinese: At least twenty-one (21) days before the final meeting, the liquidator shall send a notice specifying the time, place and object of the meeting to each contributory in any manner authorised by the company’s articles of association and published in the Gazette in the Cayman Islands.

assistant: 清盤人須於最後大會的最少二十一 (21) 天之前，按公司的組織章程細則批准的任何方式，向每名出資人發出通知，列明大會時間、地點及目的，並於開曼羣島憲報刊登有關通知。
user: Please translate the following sentence from English to Chinese: 4. The quick ratio is calculated by dividing the current assets less inventory by the current liabilities.

assistant: 4. 速動比率乃將流動資產減去存貨後再除以流動負債計算得出。
user: Please translate the following sentence from English to Chinese: FINANCIAL INFORMATION The inventories of the Original Group comprised mainly raw materials (namely polysilicon raw materials, crucibles and other auxiliary raw materials) and a small amount of finished goods as at 31 December 2005.

assistant: 財務資料 原集團於二零零五年十二月三十一日的存貨主要包括原材料（即多晶硅原材料、坩堝及其他輔料）及少量製成品。
user: Please translate the following sentence from English to Chinese: On 30 April 2008, the registered capital of Taihang Huaxin was reduced from RMB591,020,000 to RMB588,020,000.

assistant: 於2008年4月30 日，太行華信的註冊資本由人民幣591,020,000元減少至人民幣588,020,000元。
user: Please translate the following sentence from English to Chinese: Malaysia:

assistant: 馬來西亞：
user: Please translate the following sentence from English to Chinese: (c) save for the Designated Cashier, no other Relevant Individuals could make money transfers from any of the Receipt Arrangement Bank Accounts;

assistant: (c) 除指定出納外，並無其他有關個人可從任何收款安排銀行賬戶進行任何資金轉賬；
user: Please translate the following sentence from English to Chinese: Financial assets of the Group include cash and cash equivalent, pledged bank deposits, trade and other receivables.

assistant: 貴集團的財務風險包括現金及現金等價物、已抵押銀行存款、貿易及其他應收款項。
user: Please translate the following sentence from English to Chinese: Set out below are the principal terms of our agency distribution agreements entered into between us and our suppliers in respect of our Core Business:

assistant: 下文載列我們與核心業務的供應商所訂立的代理分銷協議的主要條款：
user: Please translate the following sentence from English to Chinese: the loss of one or more of our significant customers and our failure to identify and obtain additional or replacement customers that can replace the lost sales volume at satisfactory pricing or other terms.

assistant: 損失一名或多名重要客戶且無法確定及無法以滿意的價格或其他條款找到並獲得能彌補銷售量損失的其他或備選客戶。
user: Please translate the following sentence from English to Chinese: and (k) other functions and powers specified in the articles of association of the company.

assistant: 及 (k) 公司章程規定的其他職權。
user: Please translate the following sentence from English to Chinese: Taiyunchun (8.79%) Feng Brand (6.30%) Newtanyang (6.86%) East Lake (6.42%)

assistant: 泰雲春 (8.79%) 鳳牌 (6.30%) 新坦洋 (6.86%) 東湖 (6.42%)
user: Please translate the following sentence from English to Chinese: The Group is exposed to cash flow interest rate risk in relation to its variable-rate bank balances, secured bank borrowings, secured bank overdrafts and obligations under finance leases and is also exposed to fair value interest rate risk in relation to fixed-rate pledged bank deposits and amount due from a subcontractor.

assistant: 貴集團就其浮息銀行結餘、已抵押銀行借貸、已抵押銀行透支及融資租賃之承擔而面對現金流量利率風險，且亦就定息已抵押銀行存款及應收分包商款項而面對公平值利率風險。
user: Please translate the following sentence from English to Chinese: The share premium account may be applied by a company subject to the provisions of its memorandum and articles of association in such manner as the company may from time to time determine, including but without limitation:

assistant: 股份溢價賬可在公司章程大綱及細則之規定許可下按公司不時決定之方式使用，包括（但不限於）：