billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Mr. Liu is a qualified junior middle school teacher by the Education Bureau of Shanghang since October 2003.

assistant: 劉先生自二零零三年十月起成爲上杭市教育局認證的合資格初中教師。
user: Please translate the following sentence from English to Chinese: The Manager may, at its discretion, pay dividend out of capital.

assistant: 基金經理可按其酌情權從資本中撥付股息。
user: Please translate the following sentence from English to Chinese: Further information about our Company —

assistant: 有關本公司的進一步資料－
user: Please translate the following sentence from English to Chinese: The attention of investors is drawn to the foreign exchange risk as further described in (f) above.

assistant: 投資者務請注意上文第(f)段進一步載述的外匯風險。
user: Please translate the following sentence from English to Chinese: (ee) the fixing of the remuneration of the Directors and of the auditors;

assistant: (ee) 釐定董事及核數師的酬金；
user: Please translate the following sentence from English to Chinese: Means the 2002 ISDA Master Agreement dated as of 27 November 2006 and entered into between the Company for and on behalf of each Sub-Fund and Deutsche Bank AG (as such agreement may be amended and supplemented from time to time) and references to a Swap Agreement in relation to a SubFund shall be to each ISDA Master Agreement deemed to be entered into between Deutsche Bank AG and each Sub-Fund;

assistant: 指本公司代表每一附屬基金與德意志銀行訂立日期訂爲 2006 年 11 月 27 日的 2002 ISDA 總協議(該協議可不時予以修訂和補充)，凡就某一附屬基金提述的掉期協議，應指被視爲由德意志銀行與該附屬基金訂立的 ISDA 總協議；
user: Please translate the following sentence from English to Chinese: (a) the Unaudited Pro Forma Financial Information has been properly compiled by the Directors on the basis stated;

assistant: (a) 貴公司董事已按所列基準妥爲編制未經審覈備考財務資料；
user: Please translate the following sentence from English to Chinese: or (v) any other transactions performed by the Swap Counterparty in relation to the constituents of the Reference Index;

assistant: 及(b)掉期對手方就上述場外掉期交易可能須繳付的稅項。
user: Please translate the following sentence from English to Chinese: Any declaration and payment as well as the amount of dividends will also be subject to our constitutional documents and the Companies Law, including (where required) the approval of shareholders.

assistant: 任何宣派及派付股息和股息金額亦受我們的規章文件及公司法所規限，包括（如有規定）須獲得股東批准。
user: Please translate the following sentence from English to Chinese: (2) The data are then transmitted from the satellite receiver to the ALL ACCESS platform through satellite communication network.

assistant: (2) 數據隨後透過衛星通訊網絡由衛星接收器傳輸至ALL ACCESS平臺。
user: Please translate the following sentence from English to Chinese: The ownership of the intellectual property rights in respect of any products and/or technologies developed by the joint research centre will be determined based on the specific circumstances in the research and development projects.

assistant: 由合作研究中心所開發的任何產品及╱或技術的知識產權，其擁有權將根據研發項目的具體情況釐定。
user: Please translate the following sentence from English to Chinese: To the extent that the Sub-Fund undertakes securities lending to reduce costs, the Sub-Fund will ultimately be allocated 70% of the associated revenue generated, the Sub-Portfolio Manager will be allocated 15%, and the Securities Lending Agent will be allocated 15%.

assistant: 在附屬基金進行證券借貸以減少成本的情況下，附屬基金將最終獲分配有關所得收益的 70%，分投資組合經理將獲分配 15%，而證券借貸代理人將獲分配 15%。
user: Please translate the following sentence from English to Chinese: As at 31 March 2009 and 2011, we recorded net current liabilities of HK$16.4 million and HK$17.6 million respectively which was mainly attributable to the increase of our Group’s deferred revenue during the Track Record Period.

assistant: 於二零零九年及二零一一年三月三十一日，我們則錄得流動負債淨額分別爲16,400,000港元及17,600,000港元，主要由於本集團於往績記錄期內遞延收益增加所致。
user: Please translate the following sentence from English to Chinese: According to the Tax Announcement, QFIIs and RQFIIs are temporarily exempt from Corporate Income Tax (“CIT”) with respect to gains derived from the disposal of equity investments including shares in PRC enterprises, effective from 17 November 2014.

assistant: 根據稅項通知，對QFII及RQFII衍生自處置權益性投資（包括中國企業的股票）所得之資本收益暫獲豁免繳付中國企業所得稅（「企業所得稅」），自2014年11月17日起生效。
user: Please translate the following sentence from English to Chinese: Our safety audit will examine our compliance with our safety plan, the statutory requirements and contractual requirements as well as physical condition of our sites.

assistant: 安全審覈將檢查是否符合安全計劃、法例規定及合約規定以及工地的實際情況。
user: Please translate the following sentence from English to Chinese: the sale, issue, redemption, switch and cancellation of Shares are carried out in accordance with the law and the Articles of Incorporation;

assistant: 股份的銷售、發行、贖回及取消均根據法律及公司章程進行；
user: Please translate the following sentence from English to Chinese: In addition, local governments in the middle and western regions of the PRC are required to subsidise no less than RMB10.0 per person per year and those in the eastern regions of the PRC are encouraged to aim to subsidise up to RMB20.0 per person per year.

assistant: 此外，中國中西部地區的地方政府須每年向每名農村居民補助不少於人民幣10.0元，並鼓勵中國東部地區的地方政府每年向每名農村居民補助最多人民幣20.0元。
user: Please translate the following sentence from English to Chinese: China International Capital Corporation Limited

assistant: 中國國際金融有限公司
user: Please translate the following sentence from English to Chinese: Distributors are required to sell only authorized HosaTM brand products at their Hosa retail outlets or Hosa online shops.

assistant: 一級經銷商於浩沙零售終端或浩沙在線商店僅可銷售獲授權的浩沙 TM 品牌產品。
user: Please translate the following sentence from English to Chinese: All cheques or cashier’s orders will be presented for payment upon receipt and all interest earned on such monies (if any) will be retained for the benefit of the Company.

assistant: 所有付款支票或本票均於收取後立即過戶，而有關款項所得一切利息（如有）將撥歸本公司所有。
user: Please translate the following sentence from English to Chinese: The remaining balance of the fee is paid to us in different percentages and installments of the total fee during the implementation of the project upon reaching a certain milestone or achievement as set out in the respective agreement.

assistant: 費用餘額於達成各協議所載的若干重要進展或成果後在實施項目期間按總費用的不同百分比及以分期方式向我們付款。
user: Please translate the following sentence from English to Chinese: We make no representation as to the appropriateness, accuracy, completeness or reliability of any of the Information and the underlying assumptions.

assistant: 我們概不就任何該等資料及相關假設是否適當、準確、完整或可靠而發表聲明。
user: Please translate the following sentence from English to Chinese: QUALITY CONTROL Our Directors believe that delivery of quality products to our customers according to the agreed production plan and delivery schedule is crucial to our development and success.

assistant: 質量控制 董事認爲，根據約定的生產計劃及交付時間表向客戶交付優質產品是我們發展及成功的關鍵因素。
user: Please translate the following sentence from English to Chinese: The information contained herein is incomplete and subject to change and it must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. FINANCIAL INFORMATION

assistant: 本網上預覽資料集所載信息必須與其封面所載之「警告」一節一併閱讀。 財務資料
user: Please translate the following sentence from English to Chinese: In addition, investors may pay more than the current Net Asset Value when buying Shares on the secondary market and may receive less than the current Net Asset Value when selling them on the secondary market.

assistant: 此外，投資者在二手市場購入股份可能須繳付多於現行資產淨值的款項，在二手市場出售股份時亦可能收取少於現行資產淨值的款項。
user: Please translate the following sentence from English to Chinese: The Group’s exposures to interest rates on financial liabilities are detailed in the liquidity risk section of this note.

assistant: 貴集團承受的金融負債利率風險詳情見本附註流動性風險一節。
user: Please translate the following sentence from English to Chinese: Please refer to Note 32 of Accountants’ Report attached as Appendix I to this prospectus for more details.

assistant: 更多詳情請參閱本招股章程附錄一所載的會計師報告附註32。
user: Please translate the following sentence from English to Chinese: 10. PROFIT FOR THE YEAR Profit for the year has been arrived at after charging:

assistant: 10. 年內溢利 年內溢利已扣除：
user: Please translate the following sentence from English to Chinese: “closed” means that the Underlying Index has ceased all calculations for the day (the message “CLOSED” will be displayed against the index value);

assistant: 「收市」指當相關指數已停止當日的所有計算（指數價值旁邊將會顯示「收市」訊息）；
user: Please translate the following sentence from English to Chinese: The Group remits all the pension fund contributions to the respective social security offices, which are responsible for the payments and liabilities relating to the pension funds.

assistant: 貴集團匯付全部退休金供款至負責退休金付款及負債的相關社會保障機構。
user: Please translate the following sentence from English to Chinese: 7. The calculation of gearing ratio is based on interest-bearing liabilities divided by total equity.

assistant: 7. 資本負債比率按計息負債除以權益總額計算。
user: Please translate the following sentence from English to Chinese: Approved contractor of Standing Offer Agreement in respect of the supply of personal computer equipment and the provision of related services to various government departments – Category A and Category B Hong Kong Government

assistant: 有關向多個政府部門供應個人電腦設備香港政府及提供相關服務的常備承辦協議認可承辦商－類別A及B
user: Please translate the following sentence from English to Chinese: The carrying amounts of cash and cash equivalents approximate to their fair values.

assistant: 現金及現金等價物的賬面值與其公平值相若。
user: Please translate the following sentence from English to Chinese: (c) Compensation or payments for loss of office In the contract for emoluments entered into by our Company with a Director or Supervisor: when there is a takeover of our Company, the provisions shall be made for the right of the Director or Supervisor to receive, after obtaining the prior approval of shareholders in general meeting, payments by way of compensation for loss of office or for his retirement from office.

assistant: (c) 失去職位的補償或款項 公司在與公司董事、監事訂立的有關報酬事項的合同中應當規定，當公司將被收購時，公司董事、監事在股東大會事先批准的條件下，有權取得因失去職位或者退休而獲得的補償或者其他款項。
user: Please translate the following sentence from English to Chinese: Shanghai Asia Pioneer Huakang Pharmaceutical Co., Ltd. .

assistant: 上海新先鋒華康醫藥有限公司 .
user: Please translate the following sentence from English to Chinese: If, at or prior to 4:00 p.m. on the Settlement Date:

assistant: 倘於結算日期下午四時正或之前：
user: Please translate the following sentence from English to Chinese: The Group was granted by its suppliers credit periods ranging from 30-180 days.

assistant: 貴集團獲其供應商授予介乎30至180天的信用期。
user: Please translate the following sentence from English to Chinese: and (c) (where the Sub-Fund changes totally from investment strategy (i) to investment strategy (ii)) collateral arrangement will be put in place to ensure the exposure of the SubFund to the Swap Counterparty is within the applicable limit.

assistant: 及(c)(若附屬基金從投資策略(i)全部更改爲投資策略(ii))須作出抵押品安排，確保附屬基金所承受的掉期對手方風險不超出有關限額。
user: Please translate the following sentence from English to Chinese: Our Group plans to purchase approximately eight to thirteen new automatic welding machines by 30 April 2019.

assistant: 本集團計劃於二零一九年四月三十日前購買約八至十三臺全新自動化焊接機。
user: Please translate the following sentence from English to Chinese: (ii) Equity universe minimum free float-adjusted market capitalisation requirement The equity universe minimum free float-adjusted market capitalisation requirement is an investability screen which is applied at the individual security level.

assistant: (ii) 股票範圍最小公衆持股量調整市值要求股票範圍最小公衆持股量調整市值要求是應用於個別證券層面的投資篩選準則。
user: Please translate the following sentence from English to Chinese: Capital Value as at 31 July 2011 (HK$)

assistant: 於 2011 年 7 月 31 日的資本值（港元）
user: Please translate the following sentence from English to Chinese: In addition, with the mechanisms described above and in the Non-competition Agreements to safeguard conflicts between the Guodian Group and us, we believe the three non-executive Directors who hold positions in the Guodian Group or GD Power do not create material conflicts of interest;

assistant: 此外，如上文所述機制及國電集團與我們就保障衝突而訂立的避免同業競爭協議，我們相信任職於國電集團或國電電力的三位非執行董事將不會造成重大利益衝突；
user: Please translate the following sentence from English to Chinese: The primary duties of our internal committee are the oversight of all compliance-related issues of our Group, including human resources, financial report and restaurants operations.

assistant: 內部委員會的主要職責爲監督本集團所有合規事項，包括人力資源、財務報告及餐廳營運。
user: Please translate the following sentence from English to Chinese: We commenced this catering service under a new brand, ‘‘Supreme Catering’’, in October 2012.

assistant: 於二零一二年十月，我們以新品牌「至尊到會」開展此項到會服務。
user: Please translate the following sentence from English to Chinese: (b) the authorized share capital of the Company was increased from HK$10,000 to HK$100,000,000 by the creation of an additional 9,999,000,000 shares of a par value of HK$0.01 each;

assistant: (b) 藉增設每股面值0.0港元的額外,,000,000股股份，將貴公司的法定股本由0,000港元增至00,000,000港元；
user: Please translate the following sentence from English to Chinese: (ix) Proceedings of the Board The board may meet for the despatch of business, adjourn and otherwise regulate their meetings as they think fit. Questions arising at any meeting shall be determined by a majority of votes.

assistant: (ix) 董事會會議程序 董事會可舉行會議以處理業務、休會及按其認爲適合之其他方式處理會議。 董事會會議上提出之議題必須由大多數投票通過。
user: Please translate the following sentence from English to Chinese: The following is an ageing analysis of the trade and bills receivables net of allowance for bad and doubtful debts presented based on the date of delivery of goods which approximated the respective dates on which revenue was recognised:

assistant: 以下爲按交付貨物日期（與確認收益的有關日期相若）呈列的貿易應收款項及應收票據扣除呆壞賬撥備後的賬齡分析：
user: Please translate the following sentence from English to Chinese: Six to 12 weeks (Note)

assistant: 六至十二個星期（附註）
user: Please translate the following sentence from English to Chinese: ETF Hong Kong website:

assistant: ETF 香港網址：
user: Please translate the following sentence from English to Chinese: (xiii) Income tax expense Current tax Deferred tax (Note iv) Income tax expense

assistant: (xiii) 所得稅開支 即期稅項遞延稅項（附註 iv）所得稅開支
user: Please translate the following sentence from English to Chinese: During the Track Record Period, approximately 26.8%, 41.5% and 51.5% of our total revenue for the years ended 31 December 2014, 2015 and 2016 was derived from the contracts with Vital, respectively.

assistant: 於往績記錄期間，截至二零一四年、二零一五年及二零一六年十二月三十一日止年度的總收益約 26.8%、41.5% 及 51.5% 乃分別來自與 Vital 訂立的合約。
user: Please translate the following sentence from English to Chinese: As proper title certificates and/or other evidential documents for the property on which Kunming Store is situated is one of the prerequisites to obtain approval from the relevant local branch of the MOC for the acquisition of the store operating company of Kunming Store, we have therefore decided not to include Kunming Store in our Group.

assistant: 由於取得昆明店所處的物業的恰當所有權證書及／或其他證明文件是取得商務部有關當地分行批淮收購昆明店的店鋪經營公司的先決條件之一，因此我們已決定並不納入昆明店於本集團內。
user: Please translate the following sentence from English to Chinese: The Electricity Ordinance, which establishes a regulatory framework to ensure electricity safety in Hong Kong, governs the generation, transmission, distribution and utilisation of electricity and is supported by a number of subsidiary regulations.

assistant: 《電力條例》建立了確保香港電力安全的監管框架，規管發電、輸電、配電及用電，並由多項附屬規例支持。
user: Please translate the following sentence from English to Chinese: and (xix) (if you are making the application as an agent for the benefit of another person) warrant that (i) no other application has been or will be made by you as agent for or for the benefit of that person or by that person or by any other person as agent for that person on a WHITE or YELLOW Application Form or by giving electronic application instructions to HKSCC;

assistant: 及 (xix)（倘　閣下以代理身份爲他人利益作出申請）保證 ( i )　閣下並無亦不會以代理身份或爲他人利益作其他申請，該人士或其他人士並無亦不會以代理身份以白色或黃色申請表格申請，或向香港結算發出電子認購指示；
user: Please translate the following sentence from English to Chinese: The Index measures the performance of A shares comprising the CSI300 industrials sector, which is one of the 10 sectors constituting the CSI300 Index (the “Parent Index”).

assistant: 指數衡量屬於滬深 300 工業界別的 A 股的表現，該界別是組成滬深 300 指數(「母指數」)的 10 個界別之一。
user: Please translate the following sentence from English to Chinese: Establishment of Our Company to acquire and hold interest in our Group On November 14, 2007, our Company was incorporated in the Cayman Islands to act as the holding company of all the businesses and operations of our Group.

assistant: 成立本公司以收購及持有本集團的權益 二零零七年十一月十四日，本公司於開曼羣島註冊成立，作爲本集團所有業務及運營的控股公司。
user: Please translate the following sentence from English to Chinese: Securities Lending Transactions A Direct Replication Fund to which this Prospectus relates may enter into temporary sale and transfer transactions in regard to securities in its portfolio (i.e. securities lending) for up to 30% of its Net Asset Value at any one time (“Securities Lending Transactions”) to generate additional income and therewith offset part or all of its costs.

assistant: 證券借貸交易 與本發行章程有關的直接複製基金可用其投資組合中的證券進行最多達其於任何時候的資產淨值 30%的臨時出售及轉讓交易(即證券借貸)(「證券借貸交易」)，以產生額外收入，並由此抵銷其部分或全部費用。
user: Please translate the following sentence from English to Chinese: derivatives can be highly volatile and may expose investors to a high risk of loss;

assistant: 衍生工具可能非常波動及使投資者承受高度的損失風險；
user: Please translate the following sentence from English to Chinese: It is the responsibility of the Overseas Shareholders and any other person outside Hong Kong wishing to make an application for Offer Shares to satisfy himself/herself as to the observance of the laws and regulations of the relevant jurisdiction, including the obtaining of any government or other consents, and payment of any taxes and duties required to be paid in such jurisdiction in connection therewith.

assistant: 海外股東及任何其他香港境外人士如欲提出發售股份之申請，彼有責任遵守有關司法權區之法律及規則，包括取得任何政府或其他方面之同意，及支付有關司法權區就此徵收之任何稅項及稅款。
user: Please translate the following sentence from English to Chinese: The financial statements of the Company shall be audited by the auditor in accordance with generally accepted auditing standards.

assistant: 本公司之財務報表應當由核數師按照公認核數準則進行審覈。
user: Please translate the following sentence from English to Chinese: A detailed exploration and feasibility study have been completed for the mine, after many years of operation;

assistant: 針對大新錳礦已經編寫了一份詳細的勘探和可行性研究報告。
user: Please translate the following sentence from English to Chinese: It must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. REGULATIONS

assistant: 本網上預覽資料集必須與本網上預覽資料集封面所載「警告」一節一併閱讀。 法規
user: Please translate the following sentence from English to Chinese: The increase in our cement sales volume was primarily due to (i) the general increase in the market demand for our cement products, particularly the increase in sales to concrete mixture station customers whose products are generally used for infrastructure projects and urban real estate development projects;

assistant: 水泥銷量增加，主要乃由於(i)我們的水泥產品的市場需求整體上升，特別是對水泥攪拌站客戶的銷售增加，彼等的產品廣泛用於基建項目及城市房地產開發項目；
user: Please translate the following sentence from English to Chinese: (g) As at the date of this document, there is no restriction affecting the remittance of profits or repatriation of capital of our Company into Hong Kong from outside Hong Kong.

assistant: (g) 於本文件刊發日期，本公司概無受到限制，以將香港境外的利潤或資金匯入或調入香港。
user: Please translate the following sentence from English to Chinese: At the end of the reporting period, OTO Shanghai had commitments for future minimum lease payments for premises under non-cancellable operating leases which fall due:

assistant: 於報告期末，豪特上海就不可撤銷經營租賃項下物業擁有的未來最低租賃付款承擔的到期情況如下：
user: Please translate the following sentence from English to Chinese: and (iv) considering and approving the grant of share options to eligible participants pursuant to the Share Option Scheme.

assistant: 及(iv)考慮並批准根據購股權計劃授予合資格參與者的購股權。
user: Please translate the following sentence from English to Chinese: As at 17 February 2009, the paid-up capital was US$1,699,995.

assistant: 於二零零九年二月十七日，繳足股本爲 1,699,995 美元。
user: Please translate the following sentence from English to Chinese: Prior to the publication of this prospectus, there has been press and media coverage regarding us and the Global Offering such as an article in the Hong Kong Economic Journal published on October 20, 2009, the disclosure of which has not been authorized by us but included certain financial information, projections, valuations and other information about us (the “Unauthorized Information”).

assistant: 投資者不應依賴任何報章或其他媒體所載關於本集團及股份發售的資料。 市面上部份報刊對本集團及股份發售作出報導，其中載有若干本集團的財務資料、財務預測及其他有關本集團的資料（「有關資料」），但有關資料並無載於本招股章程內。
user: Please translate the following sentence from English to Chinese: June 2014

assistant: 二零一四年六月
user: Please translate the following sentence from English to Chinese: The Board may determine from time to time the maximum number of awarded Shares which may be provisionally awarded to any Selected Participant.

assistant: 董事會可不時釐定或會暫定獎給任何選定參與者的獎勵股份上限。
user: Please translate the following sentence from English to Chinese: Furthermore, if the violation is determined to be serious in nature, our business licenses to manufacture or sell relevant products could potentially be suspended or revoked, and we could be subject to criminal liability.

assistant: 此外，如果違規行爲被定爲屬嚴重性質，我們製造或銷售相關產品的營業執照可能會被暫停或吊銷，並可能會被追究刑事責任。
user: Please translate the following sentence from English to Chinese: The Reference Index is based on the MSCI Global Investable Market Indices Methodology. A market investable equity universe of the Reference Index is derived by applying investability screens to individual companies and securities in the equity universe.

assistant: 就參考指數而言，「美國可投資股票範圍」指可供世界各地投資者投資的美國公司。 參考指數根據 MSCI 環球可投資市場指數方法建構。
user: Please translate the following sentence from English to Chinese: The ETF, through the funded swap, will pass on substantially all of the net proceeds of any issue of shares of the ETF to Deutsche Bank AG and in return, Deutsche Bank AG, through the funded swap, will provide the ETF with an exposure to the economic gain/loss in the performance of the Index (net of indirect costs).

assistant: ETF 透過該融資掉期，將以其絕大部分發行股份的淨收益轉移給德意志銀行，而作爲報酬，德意志銀行將透過該融資掉期向 ETF 提供參與於指數的經濟收益/虧損(扣除間接費用)表現的機會。
user: Please translate the following sentence from English to Chinese: Churn work Our revenue generated from churn work projects was approximately HK$8.8 million, HK$14.3 million and HK$4.7 million for the two years ended March 31, 2016 and 2017 and the three months ended June 30, 2017, respectively, which represent approximately 3.8%, 5.1% and 6.4% of our total revenue for the same period.

assistant: 零碎工程 截至2016年及2017年3月31日止兩個年度以及截至2017年6月30日止三個月，零碎工程項目產生的收入分別約爲8.8百萬港元、14.3百萬港元及4.7百萬港元，約佔我們同期總收入的 3.8% 、5.1%及6.4% 。
user: Please translate the following sentence from English to Chinese: Shanghai Mingtai Investment and Development Co., Ltd. (上海銘泰投資發展有限公司), an Independent Third Party, primarily engaged in investment and management, holds the remaining 35% shareholding in Shanghai Pangzhi Investment Management Co., Ltd..

assistant: 上海銘泰投資發展有限公司（獨立第三方，主要從事投資及管理）持有上海龐智投資管理有限公司其餘 35% 股權。
user: Please translate the following sentence from English to Chinese: 1. Project administration 2. Structural design and certification and regulatory submissions

assistant: 1.項目管理 2.結構設計及核證以及 呈請
user: Please translate the following sentence from English to Chinese: Salaries, bonuses, allowances and benefits in kind .

assistant: 薪金、花紅、津貼及實物利益 .
user: Please translate the following sentence from English to Chinese: Sales from processing services Others (Note)

assistant: 提供加工服務的銷售額 其他（附註）
user: Please translate the following sentence from English to Chinese: 5.3.7 Mining Technique and Equipment

assistant: 5.3.7採礦技術與設備
user: Please translate the following sentence from English to Chinese: In particular, under PRC law, our PRC operating subsidiaries may only pay dividends after 10% of their net profit has been set aside as reserve funds, unless such reserves have reached at least 50% of their registered capital.

assistant: 尤其是，根據中國法律，我們中國的經營附屬公司須將彼等純利的10%撥作儲備金之後方可支付股息，除非該等儲備金已至少達到彼等註冊資本的50%。
user: Please translate the following sentence from English to Chinese: Changes in working capital:

assistant: 營運資金變動：