billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Class I Shares Class I Shares are available as Distributing and Non-Distributing Shares to Institutional Investors and are issued as registered shares and global certificates. Unless otherwise requested, all Class I Shares will be issued as registered shares.

assistant: 除非另有要求，所有E類股份將以記名股份的形式發行。 I類股份 I類股份分爲派息及非派息兩類，供機構投資者認購，並以記名股份及環球證書的形式發行。
user: Please translate the following sentence from English to Chinese: The Management Company has adopted a policy designed to ensure that in all transactions a reasonable effort is made to avoid conflicts of interest and, when they cannot be avoided, such conflicts are managed such that the Sub-Funds and their Shareholders are fairly treated.

assistant: 管理公司已採用的政策乃旨在確保已就所有交易作出合理的努力，以避免利益衝突，及若無法避免則會管理該等衝突，令各附屬基金及其股東獲得公平對待。
user: Please translate the following sentence from English to Chinese: For loan commitment and other credit related liabilities, the maximum exposure to credit risk is the full amount of the committed facilities.

assistant: 對於開出擔保函，最高信貸風險承擔是被擔保人要求本集團代爲償付債務的最高金額。
user: Please translate the following sentence from English to Chinese: In calculating the value of non-RMB denominated or settled assets and the prices of nonRMB classes, the Manager will normally apply the exchange rate for offshore RMB market in Hong Kong (the “CNH rate”).

assistant: 在計算非人民幣計價或結算資產的價值及非人民幣類別的價格時，基金經理通常會應用香港的離岸人民幣市場匯率（「CNH匯率」）。
user: Please translate the following sentence from English to Chinese: This document is an indicative summary of the terms and conditions of the Single EKI ELI described herein.

assistant: 本文件爲本文件所述單一到期觸及生效股票掛鉤投資的條款及章則的指示性概要。
user: Please translate the following sentence from English to Chinese: The aim is to carry out practical initiatives as early as possible so as to protect the Bank’s interests.

assistant: 目標是進行可行的措施，儘早保障銀行的利益。
user: Please translate the following sentence from English to Chinese: Investors should regard investment in such Funds as longterm in nature, although the possibility of a change in an investor’s personal circumstances is recognised by permitting redemptions on each Dealing Day.

assistant: 儘管投資者可因應本身狀況變動而在每一交易日贖回股份，但投資者應將此類基金的投資視作長線投資。
user: Please translate the following sentence from English to Chinese: HOW TO HOLD THE NOTES?

assistant: 如何持有票據？
user: Please translate the following sentence from English to Chinese: During the settling of the dispute, the relevant parties shall abide by their responsibilities as the Fund Manager and the Fund Custodian, perform their obligations under the Fund Contract and Custodian Agreement faithfully, diligently and conscientiously, and safeguard legitimate interests of Fund Unitholders.

assistant: 爭議處理期間，雙方當事人應恪守基金管理人和基金託管人職責，各自繼續忠實、勤勉、盡責地履行基金合同和本託管協議規定的義務，維護基金單位持有人的合法權益。
user: Please translate the following sentence from English to Chinese: The details concerning the above classes of Units are set out under the sub-section headed “Description of Units” under the section headed “6. Investing in the Fund” in the Explanatory Memorandum.

assistant: 有關上述單位類別的詳情載於說明書中標題爲「6. 投資於本基金」一節下標題爲「單位的說明」分節。
user: Please translate the following sentence from English to Chinese: and (c) the trading price on the Hong Kong Stock Exchange of the HKD-traded [shares] [units] and RMB-traded [shares] [units] may deviate significantly due to different factors, such as market liquidity, RMB conversion risk, supply and demand in each counter and the exchange rate between RMB and HKD. Changes in the trading price of the Linked Stock in HKD or RMB (as the case may be) may adversely affect the performance or market value of the ELIs.

assistant: 及 (c) 港元買賣 [ 股份 ][ 單位 ] 與人民幣買賣 [ 股份 ][ 單位 ] 於香港聯交所的交易價或會因市場流通性、人民幣兌換風險、各櫃檯的供求情況，以及人民幣與港元之間的匯率等不同因素而相去甚遠。 以港元或人民幣（視乎情況而定）作爲單位的掛鉤股票的交易價變動或會對股票掛鉤投資的表現或市值造成不利影響。
user: Please translate the following sentence from English to Chinese: Then interest is paid to the holders of the next highest rated securities and so on.

assistant: 然後，利息支付給較次一層次的證券持有人，依次逐級如此。
user: Please translate the following sentence from English to Chinese: HK$5,000 (or the equivalent Currency)

assistant: HK$5,000（或等值的任何其他主要貨幣）
user: Please translate the following sentence from English to Chinese: United States Taxation.

assistant: 美國稅項。
user: Please translate the following sentence from English to Chinese: Where necessary the Manager will seek the view of the Trustee prior to any adjustment in the Issue Price or Redemption Price and such adjustment would only be made where the Trustee has no objection to it.

assistant: 在有需要的情況下，基金經理在對發行價或贖回價作出任何調整前，將會諮詢受託人的觀點，而有關調整隻有在受託人沒有異議的情況下方會作出。
user: Please translate the following sentence from English to Chinese: Classes will be activated by the Management Company.

assistant: 各類別由管理公司啓動。
user: Please translate the following sentence from English to Chinese: The Mauritius Subsidiary makes direct investment in India.

assistant: 毛裏裘斯附屬公司於印度開展直接投資。
user: Please translate the following sentence from English to Chinese: Our Directors also confirm that they have performed sufficient due diligence to ensure that, up to the date of this prospectus, there has been no material adverse change in our financial and trading position or prospects since 30 September 2009 and there is no event since 30 September 2009 which would materially affect the information shown in the accountants’ report set forth in Appendix I to this prospectus.

assistant: 我們董事亦確認彼等已進行充分盡職審查，以確保自 2009 年 9 月 30 日至本招股章程日期，我們的財政及貿易狀況或前景並無重大逆轉，以及自 2009 年 9 月 30 日以來並無任何對本招股章程附錄一所載會計師報告所示資料構成重大影響之事件。
user: Please translate the following sentence from English to Chinese: The investor may suffer a higher loss as a result of exchange rate fluctuations between Hong Kong dollars and RMB upon the reconversion of its RMB investment back to Hong Kong dollars as compared to an investor whose base currency of investment is originally in RMB.

assistant: 與以人民幣爲原有之投資基本貨幣的投資者相比，該投資者可能因在將其人民幣投資再轉換回港元時，港元與人民幣之匯率波動而蒙受較高損失。
user: Please translate the following sentence from English to Chinese: (i) be rated AAA by S&P and/or AAA by Fitch and/or Aaa by Moody’s;

assistant: (i) 獲得標普AAA及或惠譽AAA及或穆迪Aaa評級；
user: Please translate the following sentence from English to Chinese: Minimum subscription and minimum holding There is no minimum amount for subscription or subsequent holding for Class A Units of the Investment Funds.

assistant: 最低認購額及最低持有量基金經理並不對投資基金 A 類別基金單位設定任何投資基金的最低認購額或期後持有額。
user: Please translate the following sentence from English to Chinese: In the case of a joint holding, only the first named Shareholder may vote.

assistant: 以聯名形式持有股份的股東，只有在股東名冊上的首名股東有投票權。
user: Please translate the following sentence from English to Chinese: 3. MANAGEMENT COMPANY’S REMUNERATION POLICY The main components of monetary remuneration to employees are the basic salary, which typically reflects the duties, responsibilities and experience that are required for a particular function, and an annual variable remuneration based on specific discretionary principles.

assistant: 3. 管理公司之薪酬政策 僱員金錢薪酬的主要組成部份是基本工資，這通常體現特定職能所需的職責、責任和經驗，以及根據具體酌情原則每年可變的薪酬。
user: Please translate the following sentence from English to Chinese: Although the calculation agent has a duty under the terms and conditions of the Notes to act in good faith and in a commercially reasonable manner when making determinations under the Notes, you should be aware that any determination made by the calculation agent is made in its sole and absolute discretion, and therefore (notwithstanding its duty to act in good faith and in a commercially reasonable manner) may have an unforeseen adverse impact on the financial return of the Notes.

assistant: 儘管計價代理在作出本票據的各項決定時，有責任根據本票據的條款及條件以信誠及商業上合理的方式行事，然而　閣下務須注意，計價代理作出的任何決定均以其全權絕對酌情作出，因此（儘管其有責任以信誠及商業上合理的方式行事）可能會對本票據的財務回報造成不可預見的不利影響。
user: Please translate the following sentence from English to Chinese: The Bank holds 19.03% of the listed equity of BoCom at 31 December 2016.

assistant: 於2016年12月31日，貴銀行持有交通銀行19.03% 的上市股權。
user: Please translate the following sentence from English to Chinese: A copy of the Prospectus of BlackRock Global Funds (in English and French), the Key Investor Information Document (in English, French and Dutch), the Articles of Association (in English) and the latest periodical report (in English) can be obtained, free of charge, from the Belgian Paying Agent (J.P. Morgan Chase Bank, Brussels Branch, 1 Boulevard du Roi Albert II, B-1210 Brussels, Belgium).

assistant: 貝萊德全球基金章程（英文版及法文版）、主要投資者資訊文件（英文版、法文版及荷蘭文版）、公司章程（英文版）及最新的定期報告（英文版）均可向比利時付款代理人(J.P. Morgan Chase Bank, Brussels Branch, 1 Boulevard du Roi Albert II, B-1210 Brussels, Belgium)免費索取。
user: Please translate the following sentence from English to Chinese: ■■ have a long term investment time horizon. STANLIB Africa Equity The STANLIB Africa Equity Portfolio seeks to achieve medium to longterm capital growth.

assistant: ■具長期投資目光。 STABLIB Africa Equity 基金 STANLIB Africa Equity 基金尋求達致中至長期的資本增長。
user: Please translate the following sentence from English to Chinese: Selling the Notes through a clearing system:

assistant: 通過結算系統銷售票據：
user: Please translate the following sentence from English to Chinese: Applications received in Hong Kong on a day which is not a Hong Kong business day will be transacted on the next Hong Kong business day.

assistant: 於非香港營業日在香港收到的申請將於下一個香港營業日予以辦理。
user: Please translate the following sentence from English to Chinese: The Investment Manager and its affiliates allocate Research Commissions through a research vote process (“Research Vote”) in which the investment professionals of the Investment Manager and its affiliates assess the value of Research provided to the Investment Manager and its affiliates by Research Providers (which may include Executing Brokers) (“Research Firms”) during the period.

assistant: 投資經理及其附屬公司透過研究服務評價流程（「研究服務評價）分配研究佣金，由投資經理及其附屬公司的投資專家評估研究供應機構（可包括執行經紀商）（「研究公司」）於相關期間向投資經理及其附屬公司提供的研究服務價值。
user: Please translate the following sentence from English to Chinese: **The equity markets of Croatia, Egypt, New Zealand, Peru and Sri Lanka do not meet the Manager’s minimum liquidity requirements.

assistant: **克羅地亞、埃及、紐西蘭、祕魯及斯里蘭卡股票市場並不符合基金經理的最低流動性要求。
user: Please translate the following sentence from English to Chinese: The additional information for French investors should be read in conjunction with this Prospectus. Documentation relating to the Company can be inspected at the offices of CACEIS Bank, the registered office of which is at 1/3, place Valhubert, F75013 Paris, France, during normal business hours and copies of the documentation can be obtained from them if required.

assistant: 與本公司有關的文件可於一般營業時間內在CACEIS Bank的辦事處查閱，地址爲1/3, place Valhubert, F-75013 Paris, France； 如有需要，亦可索取副本。
user: Please translate the following sentence from English to Chinese: Both our programme prospectus and this issue prospectus are also available in a Chinese translation if you prefer.

assistant: 本公司之計劃章程及本發行章程亦有英文版本，以供閣下選擇。
user: Please translate the following sentence from English to Chinese: (ii) Geographical analysis of gross advances to customers (continued)

assistant: (ii) 按地理區域分類之客戶貸款總額（續）
user: Please translate the following sentence from English to Chinese: Major types of products being traded

assistant: 所買賣產品的主要類別
user: Please translate the following sentence from English to Chinese: Investing in emerging markets and less developed markets securities poses risks different from, and/or greater than, risks of investing in the securities of developed countries.

assistant: 投資於新興和較落後市場之證券涉及的風險與已發展國家的不同，及╱或較投資於已發展國家之證券的爲高。
user: Please translate the following sentence from English to Chinese: Under normal circumstances, the Global Low Volatility Equity Fund invests:

assistant: 正常情況下，環球低波幅股票基金將：
user: Please translate the following sentence from English to Chinese: Fraud Risk

assistant: 欺詐風險
user: Please translate the following sentence from English to Chinese: Schroder International Selection Fund Hong Kong Dollar Bond

assistant: 施羅德環球基金系列港元債券
user: Please translate the following sentence from English to Chinese: (iv) may provide the same or similar services to other clients including competitors of the Company;

assistant: (iv) 可向包括本公司競爭對手的其他客戶提供相同或類似服務；
user: Please translate the following sentence from English to Chinese: The commercial terms contained in the pricing supplement of a series of ELIs will reflect the same commercial terms as set out in the relevant term sheet for that series.

assistant: 某系列股票掛鉤投資的定價補充文件所載的商業條款將反映該系列有關條款表所載的相同商業條款。
user: Please translate the following sentence from English to Chinese: (a) on the Fixed Coupon Payment Date, an amount of HK$1,500 in cash (being the Fixed Coupon);

assistant: (a) 於固定票息派付日， 1,500港元的現金款項（固定票息）；
user: Please translate the following sentence from English to Chinese: 3. Euro Corporate Bond Fund

assistant: 3. 歐元公司債券基金
user: Please translate the following sentence from English to Chinese: reserves (d)

assistant: 儲備金(d)
user: Please translate the following sentence from English to Chinese: Total borrowings at December 28, 2007 and December 29, 2006, which are comprised of short-term borrowings, long-term borrowings and junior subordinated notes (related to trust preferred securities), consisted of the following:

assistant: 於二零零七年十二月二十八日及二零零六年十二月二十九日，包括短期借款、長期借款和次級後償票據（與信託優先證券相關）的借款總額由以下項目組成：
user: Please translate the following sentence from English to Chinese: See “Security” in this section for a description of how the claims of the secured parties, including the Noteholders, would rank in the case of any such shortfall.

assistant: 有關當任何該等不足之數出現時，有抵押方（包括此等債券持有人）的申索的償付次序概述，已載於本節「抵押」以供參閱。
user: Please translate the following sentence from English to Chinese: Such cash will be co-mingled with cash that belongs to other clients or creditors of the RQFII Custodian.

assistant: 該項現金將會與屬於RQFII保管人其他客戶或債權人的現金互相混合。
user: Please translate the following sentence from English to Chinese: Structured products, such as credit-linked notes and structured notes, which provide indirect access to certain markets or securities;

assistant: 結構性產品，例如信貸掛鉤票據及結構性票據，可間接進入投資若干市場或證券；
user: Please translate the following sentence from English to Chinese: The proportion of the Fund’s net asset value that is expected to be subject to securities lending transactions from time to time ranges from 0% to 40% and will be consistent with the overall investment policy of the Fund.

assistant: 預期本基金不時進行證券借貸交易的資產淨值比例介乎0%至40%之間，並將符合本基金的整體投資政策。
user: Please translate the following sentence from English to Chinese: This guarantee is supported by a daily payment system (i.e. margin requirements) operated by the clearing house in order to reduce overall credit risk.

assistant: 這項保證由結算所經營的每日付款系統（即保證金規定）所支持，以減低整體信用風險。
user: Please translate the following sentence from English to Chinese: A fixed income security’s value will generally increase in value when interest rates fall 119

assistant: 當利率下調，固定收益證券則升值。
user: Please translate the following sentence from English to Chinese: At the initial stage of the Shenzhen-Hong Kong Stock Connect, investors eligible to trade shares that are listed on the ChiNext Board of the SZSE (“ChiNext Board”) under Northbound trading will be limited to institutional professional investors (which the compartments will qualify as such) as defined in the relevant Hong Kong rules and regulations.

assistant: 所有被實施風險警示或除牌安排的深交所上市股票。 深港通開通初期，通過深股通買賣深交所創業板（「創業板」）上市股票的投資者將僅限於香港相關規則及法規所界定的機構專業投資者（成分基金將符合有關資格）。
user: Please translate the following sentence from English to Chinese: Unlisted Structured Investment Product Our ELIs are NOT equivalent to time deposits. These are unlisted structured investment products embedded with derivatives.

assistant: 非上市結構性投資產品本行的股票掛鉤投資並不等同於定期存款，其爲內含衍生工具的非上市結構性投資產品。
user: Please translate the following sentence from English to Chinese: Commitments Stockholder’s equity:

assistant: 承擔股東權益：
user: Please translate the following sentence from English to Chinese: Investments in small-cap companies tend to be more volatile than investments in mid- or large-cap companies.

assistant: 投資於小市值公司的波動往往超過投資於大中市值公司。
user: Please translate the following sentence from English to Chinese: The SFC’s authorisation is not a recommendation or endorsement of the Company nor does it guarantee the commercial merits of the Company or its performance. It does not mean the Company is suitable for all investors nor is it an endorsement of its suitability for any particular investor or class of investors.

assistant: 證監會認可不等如對本公司作出推介或認許，亦不是對本公司的商業利弊或表現作出保證，更不代表本公司適合所有投資者，或認許該計劃適合任何個別投資者或任何類別的投資者。
user: Please translate the following sentence from English to Chinese: For further discussion of the Company’s derivative risk management activities, see Note 11 and “Quantitative and Qualitative Disclosures about Market Risk—Risk Management” in Part II, Item 7A.

assistant: 有關本公司衍生工具風險管理活動之進一步討論，請參閱附註11及第二部份第7A項「有關巿場風險之定量及質量披露－風險管理」。
user: Please translate the following sentence from English to Chinese: Maintenance Charge In the case of Class B Shares, a maintenance charge of 0.75% per annum (or 0.50% per annum in the case of the Franklin U.S. Government Fund or 0.10% per annum in the case of the Franklin U.S. Dollar Liquid Reserve Fund) of the applicable average net asset value is deducted and paid to the Principal Distributor, in order to compensate the Principal Distributor for any expenses incurred by it in connection with shareholder liaison and administration of the Shares and the handling of the CDSC.

assistant: 維持費 就 B 類股份而言，亦會從適用於計算的平均資產淨值中扣除 0.75%（或 0.50%（就富蘭克林美國政府基金而言）或 0.10%（就富蘭克林美元流動儲備基金而言））爲每年的維持費，交付主要分銷商借以補償主要分銷商，與股份持有人聯絡及管理股份時所產生的任何開支，及處理或然遞延認購費。
user: Please translate the following sentence from English to Chinese: Responsibility for the ongoing measurement of financial and non-financial instruments at fair value resides with the business divisions.

assistant: 業務分部須負責按公平值持續計量金融及非金融工具。
user: Please translate the following sentence from English to Chinese: The financial derivative instruments the sub-fund is permitted to use include, but are not limited to, futures, options, swaps (such as credit default swaps and Total Return Swaps) and foreign exchange forwards (including non-deliverable forwards).

assistant: 本附屬基金獲准使用的金融衍生工具包括但不限於期貨、期權、掉期（如信貸違約掉期及總回報掉期）及外匯遠期（包括非可交付遠期）。
user: Please translate the following sentence from English to Chinese: The AEOI requires financial institutions (“FI”) in Hong Kong to collect information relating to non-Hong Kong tax residents holding accounts with FIs, and to file such information with the Hong Kong Inland Revenue Department (“IRD”) who in turn will exchange such information with the jurisdiction(s) in which that account holder is resident. Generally, tax information will be exchanged only with jurisdictions with which Hong Kong has a Competent Authority Agreement;

assistant: 在自動交換財務賬戶資料的規定下，本港的金融機構必須收集持有金融機構賬戶之非本港稅務居民的資料，並把該等資料於香港稅務局存檔，而當局將與該賬戶持有人爲居民的司法管轄區交換該等資料。 一般來說，香港只會與已經簽訂「主管機關協議」的司法管轄區交換稅務資料，但金融機構或會進一步收集與其他司法管轄區居民相關的資料。
user: Please translate the following sentence from English to Chinese: The Sub-Fund will invest at least 70% of its total assets in China A-Shares listed on the Shanghai Stock Exchange or the Shenzhen Stock Exchange (“Equity Securities”), and not more than 30% of its total assets in Renminbi denominated government and corporate bonds (“RMB Bonds”), China B-Shares, China H-Shares, securities investment funds or collective investment schemes, warrants listed and traded on a stock exchange, initial public offerings, money market instruments and cash or cash equivalents in accordance with applicable investment restrictions.

assistant: 成分基金將根據適用的投資限制，將其總資產最少70%投資於在上海交易所或深圳交易所上市的中國A股（「股本證券」），並將其總資產不多於30%投資於人民幣計價政府及企業債券（「人民幣債券」）、中國B股、中國H股、證券投資基金或集體投資計劃、於交易所上市及買賣的認股權證、首次公開招股、貨幣市場工具及現金或現金等值。
user: Please translate the following sentence from English to Chinese: f. any discretionary or non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary located within or outside the United States of America for the benefit or account of a US Person;

assistant: f. 由美國境內或境外的交易商或其他受信人爲或就美國人士的利益而持有的任何全權委託或非全權委託帳戶或類似帳戶 (遺產或信託除外)；
user: Please translate the following sentence from English to Chinese: When markets perform well, there can be no assurance that securities held by a Fund will participate in or otherwise benefit from the advance.

assistant: 當市場表現良好，也不能保證基金所持有的證券將參與或以其他方式受惠。
user: Please translate the following sentence from English to Chinese: dividing the result by the number of units of the Fund (or the class or the sub-class, if the Manager considers appropriate), as the case may be, then in issue on the relevant Valuation Day;

assistant: 將所得數額除以本基金（或子基金或如經理人認爲適當時，則分類別）（視乎情況而定）於有關估值日已發行的單位數目；
user: Please translate the following sentence from English to Chinese: The Investment Manager of the Fund may not obtain a rebate on any fees or charges levied by an underlying fund or its management company.

assistant: 本基金的投資經理不可獲取相關基金或其管理公司收取的任何費用或收費的回扣。
user: Please translate the following sentence from English to Chinese: In any event, the Manager shall ensure that all investment opportunities will be fairly allocated.

assistant: 在任何情況下，基金經理須確保所有投資機會得以公平分配。
user: Please translate the following sentence from English to Chinese: (2) Expenses incurred on Lehman Brothers related products were primarily in relation to the Minibonds repurchase arrangements announced on 22 July 2009.

assistant: (2) 雷曼兄弟相關產品費用主要是與2009年7月22日公佈的「迷你債券」回購安排有關。
user: Please translate the following sentence from English to Chinese: 4. Sub-Investment Manager Investec Asset Management (Pty) Limited.

assistant: 4. 副投資經理 天達資產管理(私人)有限公司。
user: Please translate the following sentence from English to Chinese: No cash payments or third party payments (by whatever mode) will be accepted. Payment may be made by telegraphic transfer (net of all bank charges) to the HK Representative’s bank accounts (detailed on the Account Opening Form or subscription application form) within 3 Valuation Days following the determination of the Subscription Price in the currency of subscription of the respective Share Class.

assistant: 概不接納任何現金付款或第三者付款（不論以何方式）。 款項可按電匯方式（已扣除所有銀行手續費）匯往帳戶開戶表格或認購申請表格所列的香港代表銀行帳戶，款項須在釐定有關股份類別以認購貨幣計算的認購價後三個估值日內支付。
user: Please translate the following sentence from English to Chinese: Dividends are paid in the currency in which the Share is denominated, or, where appropriate for the Share, in Sterling, Euro, or US Dollar.

assistant: 股息以股份計值貨幣或以英鎊、歐元或美元（倘就股份而言屬適當）派發。
user: Please translate the following sentence from English to Chinese: The Fund’s holding in cash and money market instruments mentioned above is for defensive purposes on a short-term basis as the Investment Manager considers appropriate under market circumstances.

assistant: 在投資經理認爲合適的市況下，本基金可爲防禦目的而短線持有上述之現金和貨幣市場工具。
user: Please translate the following sentence from English to Chinese: The Company and/or the Management Company, for the purpose of FATCA compliance, may be required to disclose personal data relating to US Persons and/or non-participant Foreign Financial Institutions (as defined in FATCA) to the Luxembourg tax authorities which may transfer them to the Internal Revenue Service in the US.

assistant: 爲遵守 FATCA，本公司及／或管理公司可能須披露有關美國人士及／或非參與外國金融機構（如 FATCA 所定義）的個人資料予盧森堡稅務機關，其再轉交予美國國國稅局。
user: Please translate the following sentence from English to Chinese: (c) any applicable law, order, regulation, decree or notice, however described, or the promulgation of, or any change in, the interpretation by any court, tribunal, regulatory authority or similar administrative or judicial body with competent or apparent jurisdiction of any applicable law, order, regulation, decree or notice, however described;

assistant: (c) 任何適用法律、命令、規例、法令或通知（無論如何描述）的頒佈，或由主管或具明確司法管轄權的法院、審裁處、監管機關或類似行政或司法機關更改任何適用法律、命令、規例、法令或通知（無論如何描述）的詮譯；