billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: In addition, investors should note that in the event of the insolvency of another Fund of the Company, recovery of any amounts to which a relevant Fund is entitled, but which may have transferred to such other insolvent Fund as a result of the operation of the Umbrella Cash Account (for example by way of an inadvertent error) will be subject to the principles of Irish trust law and the terms of the operational procedures for the Umbrella Cash Account.

assistant: 此外，投資者應注意，若本公司另一基金無力償債，則收回有關基金所享有但可能因傘子現金賬戶的運作（例如因無心的錯誤）而須轉移至該另一無力償債基金的任何金額，將受到愛爾蘭信託法例的原則及傘子現金賬戶的運作程序條款所規限。
user: Please translate the following sentence from English to Chinese: Distribution Frequency Monthly distribution i.e. normally paid out on 15th day of each month.

assistant: 分派頻率按月派息，即正常於每月15日分派。
user: Please translate the following sentence from English to Chinese: 16. European Income Portfolio

assistant: 16. 歐洲收益基金
user: Please translate the following sentence from English to Chinese: You should be aware that there will be a time delay of 25 Business Days between the Calculation Agent’s declaration of a Credit Event and the Valuation Date on which day the Calculation Agent will determine the market value of the Reference Obligation.

assistant: 閣下應留意，計價代理宣佈信貸事件及估值日（計價代理釐定相關債項市值之日）之間相隔25個營業日。
user: Please translate the following sentence from English to Chinese: Corporate Income Tax (“CIT”).

assistant: 企業所得稅（「企業所得稅」）。
user: Please translate the following sentence from English to Chinese: No offer shall be made to the public of Hong Kong in respect of the above unauthorised sub-funds.

assistant: 概不可向香港公衆人士發售上述未經認可的子基金。
user: Please translate the following sentence from English to Chinese: Deferred tax expense ...\n Changes in operating assets and liabilities:

assistant: 遞延稅支出 ...\n 　經營資產和負債變動：
user: Please translate the following sentence from English to Chinese: Past performance is not indicative of future performance.

assistant: 過往的表現並非未來業績的指標。
user: Please translate the following sentence from English to Chinese: If you do not have a securities or investment account already, you will have to open one before you can buy our notes.

assistant: 如　閣下還未開設證券或投資戶口，　閣下須先開設證券或投資戶口，方可購買本公司的票據。
user: Please translate the following sentence from English to Chinese: Investors should note that complying with the investment restrictions issued by the Singapore Central Provident Fund Board might have implications on the funds’ risk rating or investment allocation.

assistant: 投資者須注意，遵守新加坡中央公積金局頒發的投資限制，可能影響基金的風險評級或投資分佈。
user: Please translate the following sentence from English to Chinese: (c) Not Contingent.

assistant: (c) 非或然。
user: Please translate the following sentence from English to Chinese: Capital gains Capital gains arising on the disposal of listed shares (including units in a mutual fund and debt securities) are tax exempt (with effect from 1 July 2016) if they were acquired before 1 July 2012.

assistant: 資本增值 由2016年7月1日起，出售於2012年7月1日前購入的上市股份（包括互惠基金單位及債務證券）所得資本增值可獲免稅。
user: Please translate the following sentence from English to Chinese: C, CB, CN and CX Shares C, CB, CN and CX Shares are available to institutional clients such as pension funds, sovereign wealth funds and official institutions.

assistant: C、CB、CN 及 CX 股 C、CB、CN 及 CX 股只供機構客戶，例如： 退休基金、主權財富基金及官方機構認購。
user: Please translate the following sentence from English to Chinese: (h) Foreign security risk -- The sub-funds’ assets may be invested in foreign equity markets and may be subject to special risks associated with foreign investment, including, for example:

assistant: (h) 外國證券風險–分支基金的資產可能投資於外國股票市場，或會承受與外國投資有關的特殊風險，例如包括以下各項：
user: Please translate the following sentence from English to Chinese: Redemption Charge The Manager is entitled under the Trust Deed, in calculating the Net Asset Value per Unit, to deduct from the Net Asset Value per Unit for the account of the appropriate Fund a charge (not exceeding 1% of such Net Asset Value per Unit) to meet duties and charges incurred in realising assets to provide monies to meet the redemption request but it is not the intention of the Manager to make any deduction in respect of such duties and charges in normal circumstances.

assistant: 贖回費用 根據信託契據，基金經理有權於計算每單位資產淨值時，爲合適基金自每單位資產淨值扣除一筆不超過該每單位資產淨值 1%的費用，以支付於資產變現時爲滿足贖回要求以提供款項所產生的徵費及開支。 惟於一般情況下，基金經理無意扣去任何有關征費及開支。
user: Please translate the following sentence from English to Chinese: Transfer of Units Subject as provided below, Units may be transferred by an instrument in writing in a form approved by the Trustee, signed by (or, in the case of a body corporate, signed on behalf of or sealed by) the transferor and the transferee.

assistant: 單位的轉讓在遵守以下規定的前提下，單位可藉格式爲信託人批准且經轉讓人及受讓人簽署（如法人團體，則由轉讓人及受讓人的代表簽署或由轉讓人及受讓人蓋章）的書面文據而轉讓。
user: Please translate the following sentence from English to Chinese: Restructuring provisions primarily relate to onerous lease contracts and severance payments.

assistant: 重組撥備主要涉及繁重租約及遣散費。
user: Please translate the following sentence from English to Chinese: The success of the Euro and the Eurozone is therefore dependent on the general economic and political condition of each member state, as well as each state's credit worthiness and the willingness of the members to remain committed to monetary union and support for the other members.

assistant: 因此，歐元及歐元區之成功取決於各成員國之整體經濟及政治狀況、各成員國之信譽以及有關成員是否願意一直組成貨幣聯盟及向其他成員提供支援。
user: Please translate the following sentence from English to Chinese: 02 // CONSOLIDATED FINANCIAL STATEMENTS ADDITIONAL NOTES

assistant: 02 // 綜合財務報表補充附註
user: Please translate the following sentence from English to Chinese: (f) Subordinated term debts The estimated fair value of subordinated term debts is based on a discounted cash ﬂow model using a current yield curve appropriate for the remaining term to maturity.

assistant: (f) 附屬定期債務附屬定期債務的估計公允價值是以相近剩餘到期日的當前利率的貼現現金流量模式爲基準。
user: Please translate the following sentence from English to Chinese: 2. The Scheme invests in company shares in a wide range of countries.

assistant: 2. 本計劃投資於多個國家的公司股份。
user: Please translate the following sentence from English to Chinese: (a) the Master Trust Deed (as defined and more particularly described on page 30 of this Programme Prospectus, and which includes the form of the Global Notes, the definitive Notes, the Coupons, the Receipts and the Talons) and the Deed of Amendment dated 30 June 2005;

assistant: (a) 主要信託契據（定義及詳情載於本計劃章程第30頁，及包括總額票據、票額票據、息票、憑證及息票掉換券的格式）及於二零零五年六月三十日訂立的修訂契據；
user: Please translate the following sentence from English to Chinese: Specific Risk Considerations The reference in the Investment Policy to a fund investing twothirds of its assets in a certain way applies in normal market conditions.

assistant: 特定風險考慮因素 基金投資政策中提及將資產的三分之二以某種方式投資的任何內容適用於一般市況。
user: Please translate the following sentence from English to Chinese: These sub-funds are intended for sophisticated investors aiming for an investment providing exposure to different asset classes.

assistant: 此等附屬基金的對象爲尋求能夠投資於不同資產類別之投資且經驗豐富的投資者。
user: Please translate the following sentence from English to Chinese: Various tax reforms have been implemented by the PRC government in recent years.

assistant: 中國政府近年進行了多項稅務改革。
user: Please translate the following sentence from English to Chinese: (xii) paragraphs 27 and 31 of the Third Schedule on the grounds that producing financial statements or auditor's report would be unduly burdensome for the Issuer since the Issuer is not required to do so by Cayman Islands laws, furthermore, the inclusion of such financial statements or auditor's report would be irrelevant in the context of the Issuer as a special purpose company and would not impact on a prospective investor's decision to purchase the Notes;

assistant: (xii) 附表三第 27 及 31 段，這是由於開曼羣島法律並無規定發行人須編制財務報表或核數師報告，故編制財務報表或核數師報告會對發行人構成不合理的負擔。 此外，對作爲一家特設公司的發行人而言，載入該等財務報表或核數師報告將並無關連，及不會對準投資者作出購買票據的決定造成影響；
user: Please translate the following sentence from English to Chinese: BRANCHES – Europe:

assistant: 分行 –歐洲：
user: Please translate the following sentence from English to Chinese: Mr. Turl serves on a number of finance industry bodies in the Asia Pacific region, including the Investment Funds Association of Hong Kong, the Hong Kong Financial Services Development Council and the Asset Management Group of the Asia Securities Industry & Financial Markets Association.

assistant: Turl先生服務於亞太區若干金融業團體，包括香港投資基金公會、香港金融發展局、亞洲證券業與金融市場協會的資產管理組織。
user: Please translate the following sentence from English to Chinese: Shareholders should moreover note that under the FATCA legislation, the definition of specified persons will include a wider range of Investors compared to other legislation. UK Taxation

assistant: 此外，股東應注意，根據FATCA法例，指定人士包括定義範圍較其他法例的定義更廣泛的投資者。 英國的稅務
user: Please translate the following sentence from English to Chinese: – Transferable Securities and Money Market Instruments issued or guaranteed by a Member State or by its local authorities;

assistant: －由成員國或其地方當局所發行或擔保的可轉讓證券及貨幣市場工具；
user: Please translate the following sentence from English to Chinese: Any changes in laws, regulations and policies of the A-Shares market or rules in relation to Stock Connect may affect share prices.

assistant: 倘 A 股市場的法律、法規和政策或有關互聯互通的規則有任何變動，可能會影響股價。
user: Please translate the following sentence from English to Chinese: Investors should ensure they have an understanding of the risks of the Fund, consider the KIID’s risk level compatible with their risk tolerance and can accept the potential for loss.

assistant: 投資者應確保其瞭解基金的風險、考慮 KIID的風險水平符合其風險承受能力，以及可接受潛在虧損。
user: Please translate the following sentence from English to Chinese: FTSE TWSE Taiwan 50 Index (the “Index”)

assistant: 富時臺灣證券交易所臺灣 50 指數（「該指數」）
user: Please translate the following sentence from English to Chinese: These consequences, including the availability of, and the value of, tax relief to investors will vary with the law and practice of the investors’ country of citizenship, residence, domicile or incorporation and their personal circumstances.

assistant: 該等後果（包括投資者可以使用稅務優惠的情況及該等優惠的價值）將因投資者公民身分所屬國、居留國、本籍國或法團註冊國家的法律及慣例以及投資者的個人情況而有所差異。
user: Please translate the following sentence from English to Chinese: In general, the respective daily exchange rate of the RMB against other currencies is allowed to float within a range above or below the central parity rates published by the People’s Bank of China (“PBOC”) each day.

assistant: 一般而言，人民幣兌其他貨幣的每日匯率可在中國人民銀行（「人民銀行」）每日公佈的匯率中間價上落範圍內浮動。
user: Please translate the following sentence from English to Chinese: See “Subscription Procedures” below and the provisions of the relevant Issue Prospectus for further details.

assistant: 請參閱下文「概要－認購手續」及有關發行章程的條文了解更多詳情。
user: Please translate the following sentence from English to Chinese: As at the date of this Prospectus, the Board of Directors has determined that for any Inc-2 Share Class and Inc-3 Share Class, the distribution policy is to distribute gross income.

assistant: 截至本發售章程的發佈日，董事局已決定就任何收益-2 股份類別及收益-3 股份類別而言，派息政策爲派發總收入。
user: Please translate the following sentence from English to Chinese: (a) where the Underlying Fund is invested in a relevant investment, the amount invested in the relevant investment is also to be taken into account in the manner specified by the Authority when ascertaining the total amount invested in the securities and other permissible investments issued by the issuer who issues the underlying investment of the relevant investment;

assistant: (a) 凡相關基金投資於有關投資項目，則投資於該有關投資項目的數額，亦須在確定投資於由該有關投資項目的基礎投資項目的發行人所發行的證券及其他許可投資項目的資金總額時，按積金局指明的方式計算在內；
user: Please translate the following sentence from English to Chinese: At the date of adoption of this Policy, the Board set a target to ensure that at least 25 per cent female representation on the Board to be achieved by the end of 2016;

assistant: 於此政策的採納日期，董事會制定目標以確保於二零一六年底前女性成員最少佔董事會人數的25%；
user: Please translate the following sentence from English to Chinese: In determining the value of the assets, there shall be added to the assets any interest or dividends accrued but not received and any amounts available for distribution but in respect of which no distribution has been made.

assistant: 在釐定資產的價值時，應加上任何應計但未付的利息或股息，以及任何可用於分派但尚未分派之款項。
user: Please translate the following sentence from English to Chinese: The Fund may invest up to 25% of its net assets in debt securities issued and/or guaranteed by a single sovereign issuer (including its government, public or local authority) with a credit rating below investment grade at the time of purchase (such as Argentina, Brazil, Colombia, Egypt, Ghana, Hungary, Indonesia, Italy, Mainland China, Malaysia, Mexico, Nigeria, Peru, Portugal, Russia, Serbia, South Africa, Spain, Sri Lanka, Turkey, Ukraine and Uruguay).

assistant: 本基金可能直接地或透過採用金融衍生工具，投資最高達 33%之總資產，於發展中或新興市場國家以外的政府及與政府相關的發行機構或由企業機構所發行的固定及浮動息率的債務證券和償還債項，這些將受發展中或新興市場國家的經濟或金融的動態所影響。
user: Please translate the following sentence from English to Chinese: For details of the current fees and charges in respect of dealings made through any other channels from time to time specified by JPMorgan Funds (Asia) Limited, please consult JPMorgan Funds (Asia) Limited.

assistant: 有關透過摩根基金（亞洲）有限公司不時指定之任何其他途徑進行買賣之現行費用及收費詳情，請向摩根基金（亞洲）有限公司查詢。
user: Please translate the following sentence from English to Chinese: As with any Net Asset Value adjustment, investors may be advantaged or disadvantaged depending on when the investors purchased/subscribed and/or sold/redeemed the Shares of the Fund.

assistant: 若免稅被撤回，有關基金的A股引起的任何資本收益稅可能直接由基金承擔或間接轉嫁基金，以致可能對其資產淨值造成重大的影響。
user: Please translate the following sentence from English to Chinese: Investors will be notified of any increase to the amount of the Programme in accordance with the procedures for delivery of notices specified in the relevant Issue Prospectus.

assistant: 投資者將按照有關發行章程註明之交付通知程序，獲知會計劃之金額之任何增加。
user: Please translate the following sentence from English to Chinese: (21) For a Sub-Fund registered with the Taiwan Securities and Futures Commission, the following investment restrictions for derivatives (as may be amended from time to time) shall apply:

assistant: (21) 對於在臺灣證券及期貨管理委員會登記的子基金而言，須對衍生工具採用以下投資限制（可經不時修訂）：
user: Please translate the following sentence from English to Chinese: The assets of a Sub-Fund may be charged or pledged as security for any such borrowings.

assistant: 子基金的資產可抵押或質押作爲任何該等借款的抵押。
user: Please translate the following sentence from English to Chinese: Accordingly, it appears that CAT only applies to first tier investment transfers.

assistant: 因此，資本轉讓稅看來只適用於一級投資轉讓。
user: Please translate the following sentence from English to Chinese: The compartments may also invest in debt securities that are rated BB+ or below by a PRC credit rating agency.

assistant: 成分基金亦可投資於由中國信貸評級機構評爲 B B + 級或以下的債務證券。
user: Please translate the following sentence from English to Chinese: Such account shall be opened and managed by the Manager. Upon the expiration of the Raising Period and if the total value of fund units, total amount of raised capital, and total number of Unitholders comply with the relevant provisions such as the Fund Law and Administrative Measures for the Operation of Funds, the Manager shall appoint an accounting firm accredited to perform securities work to conduct capital verification and to issue a capital verification report. The capital verification report shall only be valid if signed by two (inclusive) or more certified public accountants in China who participated in the capital verification.

assistant: 基金募集期滿，募集的基金份額總額、基金募集金額、基金份額持有人人數符合《基金法》、《運作辦法》等有關規定後，由基金管理人聘請具有從事證券業務資格的會計師事務所進行驗資，出具驗資報告，出具的驗資報告應由參加驗資的 2 名以上（含 2 名）中國註冊會計師簽字有效。
user: Please translate the following sentence from English to Chinese: A portfolio may invest in certain high quality asset-backed securities.

assistant: 基金可投資於若干優質的資產擔保證券。
user: Please translate the following sentence from English to Chinese: Expenses are allocated between capital and income in accordance with the FCA Rules.

assistant: 費用會根據金融市場行爲監管局規則在資本及收入中分配。
user: Please translate the following sentence from English to Chinese: When investing in closed-end funds, costs are regularly incurred both at the level of the funds themselves particularly in respect of service provider fees, as well as at the level of the portfolio making the investment.

assistant: 若投資於閉端式基金，基金層面（特別是就服務供應商費用而言）及作出投資的投資組合層面均會定期招致成本。
user: Please translate the following sentence from English to Chinese: and (3) an Issue Prospectus:

assistant: 及 (3) 發行章程：
user: Please translate the following sentence from English to Chinese: It relaxes the requirements for assessing hedge effectiveness which more risk management strategies may be eligible for hedge accounting.

assistant: 有關對沖會計的規定將令會計處理與風險管理活動更趨一致，財務報表更能反映該等活動的情況。
user: Please translate the following sentence from English to Chinese: For cash and other liquid assets and money market papers maturing within three months, fair values are assumed to approximate book values, given the short-term nature of these instruments.

assistant: 就現金及三個月內到期的其他流動資產和貨幣市場票據而言，鑑於該等工具的短期性質，故假設公平值大致與賬面值相同。
user: Please translate the following sentence from English to Chinese: You should contact one of the Distributors whose contact telephone numbers are listed on page 5 of this Issue Prospectus during the Offer Period if you wish to invest in the Notes.

assistant: 如欲投資於票據，　閣下應於發售期內聯絡於本發行章程第5 頁載有其聯絡電話號碼之其中一名分銷商。
user: Please translate the following sentence from English to Chinese: Private REITs are also generally harder to value and may bear higher fees than public REITs.

assistant: 私募 REIT 一般亦較難估值，而所承擔的費用亦可能高於公募 REIT。
user: Please translate the following sentence from English to Chinese: INVESTMENT OBJECTIVES AND POLICY:

assistant: 投資目標及政策：
user: Please translate the following sentence from English to Chinese: However, should the VaR model for the Fund or the Central Bank limits change, the Fund will have the ability to avail of such new model or limits by updating this Supplement and the Risk Management Process of the Company accordingly.

assistant: 然而，若本基金的風險值模式或中央銀行的限額改變，本基金將能藉相應地更新本補充文件及本公司的風險管理程序，以引用該等新的模式或限額。
user: Please translate the following sentence from English to Chinese: This calculation will be adjusted where appropriate by the inclusion of a conversion charge (see paragraph 22. below) or a delayed initial charge on Class A, Class D or Class E Shares (see paragraph 22. below).

assistant: 此計算方法在適當時將作調整，以加入轉換費（見下文第22段）或A類、D類或E類股份的延遲首次收費 （見下文第22段）。
user: Please translate the following sentence from English to Chinese: and - in the commercial real estate sector, charges over the properties being financed. Repossessed assets are non-financial assets acquired in exchange for loans in order to achieve an orderly realisation, and are reported in the balance sheet within "Other assets" at the lower of fair value (less costs to sell) and the carrying amount of the loan (net of any impairment allowance).

assistant: 及 - 商業房地產貸款以獲融資的物業質押。 收回抵押資產是從抵償貸款而取得的非金融資產，並按資產公平價值（減去出售成本）和貸款之賬面價值（扣除相關減值準備），兩者中之較低價值，在資產負債表中之「其他資產」項內列賬。
user: Please translate the following sentence from English to Chinese: You do not acquire any right in the Linked Stock, except where the Stock Amount is determined on the Valuation Date to be deliverable to you on the Settlement Date, in which case you will be entitled to the rights of the Linked Stock from and including the Valuation Date in accordance with the General Terms and Conditions.

assistant: 閣下於有關掛鉤股票並無任何權利，除非於估值日釐定股票額將於結算日交付予　閣下，在此情況下，根據一般條款及章則，　閣下由估值日（包括該日）起有權享有有關掛鉤股票的權利。
user: Please translate the following sentence from English to Chinese: The costs borne by the Fund in investing and holding investments in such markets will be generally higher than in organised securities markets.

assistant: 基金在此等市場因投資及持有投資項目而承擔的費用，一般較組織完善的證券市場爲高。
user: Please translate the following sentence from English to Chinese: - The insurance charges may increase significantly during the term of your ILAS policy due to factors such as insured’s age. This may result in significant or even total loss of your premium paid.

assistant: - 基於受保人的年齡因素，保險收費或會在投資壽險保單的保單期內大幅增加，結果閣下可能會損失大部分甚至全部供款。
user: Please translate the following sentence from English to Chinese: We remain committed to upgrading our digital platforms and service delivery channels through investments in information technology and infrastructure.

assistant: 我們將在資訊科技及基建方面繼續投資，並持續優化電子平臺及服務渠道。
user: Please translate the following sentence from English to Chinese: The settlement period as defined above will apply and will not be extended if:

assistant: 倘屬以下情況，則適用於上述結算期間且不會延遲：
user: Please translate the following sentence from English to Chinese: In relation to the Asian Local Currency Bond’s investment objective as described in the Appendix III to the Prospectus, the Fund’s investment may invest in the PRC to achieve its investment objective through QFII quota granted by SAFE.

assistant: 就發行章程附件 III 所述亞幣債券的投資目標而言，基金的投資可投資於中國以通過外管局授予的 QFII 額度達致其投資目標。
user: Please translate the following sentence from English to Chinese: A copy of this Addendum and the consent letter of the auditors of DBS Group Holdings Ltd, attached to a signed copy of this Addendum, have been registered by the Registrar of Companies in Hong Kong as required by Section 342C of the Companies Ordinance (Cap. 32) of Hong Kong (the Companies Ordinance).

assistant: 本附錄及隨附本附錄簽署印本的DBS Group Holdings Ltd的核數師同意書已按香港法例第 32章公司條例（公司條例）第 342C條的規定，獲香港公司註冊處處長登記。
user: Please translate the following sentence from English to Chinese: The purpose of this letter is to inform Investors of:

assistant: 本信件的目的是要通知投資者：
user: Please translate the following sentence from English to Chinese: An individual will remain ordinarily resident in Ireland until the individual has been nonresident for three consecutive tax years.

assistant: 任何人士將持續視爲愛爾蘭常居民直至其連續三個稅務年度爲非居民爲止。
user: Please translate the following sentence from English to Chinese: The currency exposures of the assets of the relevant Fund will not be allocated to separate classes.

assistant: 相關基金資產的貨幣風險承擔將不會撥歸其他類別。
user: Please translate the following sentence from English to Chinese: These investments are subject to significant liquidity and counterparty default risks.

assistant: 該等投資承受相當程度之流通性風險及交易對手違約的風險。
user: Please translate the following sentence from English to Chinese: If there is an early termination of the Swap Agreement (except for an early termination in part following exercise of the Morgan Stanley Exchange Option as described under the section headed “The Morgan Stanley Exchange Option” in this Programme Prospectus), the Issuer or the Swap Counterparty may be liable to make a termination payment (determined in accordance with the Swap Agreement) to the other (regardless, if applicable, of which of such parties may have caused such termination).

assistant: 倘掉期協議提前終止（如本計劃章程「摩根士丹利交換選擇權」一節所述因行使摩根士丹利交換選擇權而部分提前終止的情況則除外），發行人或掉期對手可能有責任向對方支付終止款項（根據掉期協議釐定）（不論（如適用）哪一方可能導致該終止）。
user: Please translate the following sentence from English to Chinese: The hearings might take place in 2008.

assistant: 有關聆訊可能會於二零零八年進行。
user: Please translate the following sentence from English to Chinese: Such rules and regulations may be amended from time to time and include (but are not limited to):

assistant: 該等規則及規例可不時修訂，並且包括（但不限於）：
user: Please translate the following sentence from English to Chinese: Investors should inform themselves of, and where appropriate consult their professional advisors on, the possible implication of FATCA and tax consequences of subscribing for, buying, holding, redeeming, switching, transferring or otherwise disposing of Units under the laws of their country of citizenship, residence, or domicile or incorporation.

assistant: 投資者應自行了解並（如屬恰當）諮詢其專業顧問，以瞭解在彼等擁有公民權、居留權或戶籍或註冊成立國家法侓下 FATC A 可能造成的影響，及認購、購買、持有、贖回、轉換、轉讓或出售單位可能引起的稅務後果。
user: Please translate the following sentence from English to Chinese: Each type of ABS also entails unique risks depending on the type of assets involved and the legal structure used.

assistant: 每種ABS視乎所涉及資產的種類及所使用的法律架構而具有獨特的風險。