billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: ^ No statutory financial statements have been prepared for Bliss View since its date of incorporation, as it was not subject to any statutory audit requirements under the relevant rules and regulations in its jurisdiction of incorporation.

assistant: ^ 由於景佑註冊成立的司法權區的相關規則及法規概無任何法定審覈規定，因此自其註冊成立日期起概無就景佑編制任何法定財務報表。
user: Please translate the following sentence from English to Chinese: (k) there has been no interruption in our business which may have or have had a significant effect on our financial position in the last 12 months;

assistant: (k) 過往12個月並無發生可能或已對財務狀況有重大影響的業務中斷；
user: Please translate the following sentence from English to Chinese: In the event of a severe unexpected change in weather patterns, we may not have time to plan our sales suitable for the season, and our business, financial condition and results of operations may be adversely affected.

assistant: 倘天氣狀況突然急遽轉變，我們可能無充足時間計劃適合該季節的銷售，對我們的業務、財務狀況及經營業績有不利影響。
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.

assistant: 本網上預覽資料集須與封面「重要提示」一節一併閱讀。
user: Please translate the following sentence from English to Chinese: Germany:

assistant: 德國：
user: Please translate the following sentence from English to Chinese: According to Law of the PRC on Prevention and Control of Environmental Pollution by Solid Waste (中華人民共和國固體廢物污染環境防治法) effective as of 1 April 1996 and amended on 1 April 2005, the principle is implemented that polluters shall bear their legal liability and producers, salesmen, importers and users shall bear the legal liability to prevent and control of solid wastes.

assistant: 根據《中華人民共和國固體廢物污染環境防治法》（1996年4月1日起施行及2005年 4月1日修訂），國家對固體廢物污染環境防治實行污染者依法負責的原則。
user: Please translate the following sentence from English to Chinese: Accordingly, we do not express an audit opinion on the 30 June 2009 Financial Information.

assistant: 因此，我們不會對 2009 年 6 月 30 日財務資料發表審覈意見。
user: Please translate the following sentence from English to Chinese: These leases typically run for an initial period of one to ten years.

assistant: 該等租賃的初始租期一般爲一至十年。
user: Please translate the following sentence from English to Chinese: 31 December 2015

assistant: 2015年12月31日
user: Please translate the following sentence from English to Chinese: On 16 January 2018, 149,900 ordinary shares were allotted and issued to K Food Holdings at SGD1.00 each.

assistant: 於二零一八年一月十六日，149,900股普通股已按每股面值1.00坡元配發及發行予K Food Holdings。
user: Please translate the following sentence from English to Chinese: A company will be deleted at the periodic review if it falls to the position 92% of full market capitalisation or below.

assistant: 某公司在定期檢討時下跌至全額市值的 92%或以下，即被刪除。
user: Please translate the following sentence from English to Chinese: Tax losses .

assistant: 稅項虧損.
user: Please translate the following sentence from English to Chinese: If any of the designated PRC Broker in the PRC cannot be used, the operation of the CSOP MSCI China A ETF will be adversely affected and may cause Units of the CSOP MSCI China A ETF to trade at a premium or discount to its NAV or the CSOP MSCI China A ETF may not be able to track the Underlying Index.

assistant: 如任何在中國指定的中國經紀未能使用，則南方東英MSCI 中國A 股 ETF 的運作將受到不利影響及可能導致南方東英MSCI 中國A 股 ETF 的單位以對其資產淨值溢價或折讓價格買賣或南方東英MSCI 中國A 股 ETF 未必能追蹤相關指數。
user: Please translate the following sentence from English to Chinese: He was appointed as our Director and redesignated as an executive Director on 24 March 2017 and 28 June 2017, respectively.

assistant: 其分別於2017年3月24日及2017年6月28日獲委任爲董事及獲調任爲執行董事。
user: Please translate the following sentence from English to Chinese: (i) a VAT expense of RMB13.6 million related to our sales discount policy in 2008, and (ii) a write off of inventories in the amount of RMB9.7 million for the film or fiber used on our TAA/AAA stent grafts in 2008.

assistant: (i)有關本集團於二零零八年的銷售折扣政策的增值稅開支人民幣13.6百萬元，及(ii)於二零零八年用於本集團胸腔段大動脈覆膜支架╱腹腔段大動脈覆膜支架的薄膜或纖維的存貨撇銷人民幣 9.7 百萬元。
user: Please translate the following sentence from English to Chinese: Is as defined on page 12 of this Prospectus;

assistant: 具有本發行章程第 9 頁界定的定義；
user: Please translate the following sentence from English to Chinese: and making accounting estimates that are reasonable in the circumstances.

assistant: 以及在相關情況下作出合理的會計估計。
user: Please translate the following sentence from English to Chinese: Based on our consideration of the following factors, we believe it is important to build capacity to meet demand in the short term:

assistant: 經考慮下列因素，我們認爲在短期內提升產能以滿足需求至關重要：
user: Please translate the following sentence from English to Chinese: For details of our policies on the procurement of materials, please refer to “Business – Suppliers and subcontractors – Procurement of materials” in this prospectus.

assistant: 有關我們的材料採購政策詳情，請參閱本招股章程「業務－供應商及分包商－材料採購」。
user: Please translate the following sentence from English to Chinese: REGULATORY AND LICENSING REQUIREMENTS REGULATORY OVERVIEW APPLICABLE HONG KONG LAWS AND REGULATIONS This section sets out summaries of certain aspects of the regulatory environment as well as laws and regulations in Hong Kong which are relevant to the business and operations of our Group.

assistant: 監管及發牌規定 監管概覽適用香港法律及法規 本節概述與本集團業務及營運息息相關的香港監管環境以及法律及法規。
user: Please translate the following sentence from English to Chinese: HISTORY, DEVELOPMENT AND REORGANISATION (c) On 4 September 2015, Victory Securities (BVI) was incorporated in BVI with limited liability.

assistant: 歷史、發展及重組 (c) 於2015年9月4日，勝利證券（英屬處女羣島）於英屬處女羣島註冊成立爲有限公司。
user: Please translate the following sentence from English to Chinese: However, the Offer Shares will not commence trading on the Stock Exchange until the Listing Date, which is expected to be on 30 January 2014.

assistant: 然而，發售股份將直至上市日期（預期將爲二零一四年一月三十日）方開始於聯交所買賣。
user: Please translate the following sentence from English to Chinese: Allowances for impairment losses (Note 37) .

assistant: 貸款損失準備（附註37） .
user: Please translate the following sentence from English to Chinese: We have never been imposed any default payment in relation to our delays in commencement of construction.

assistant: 我們從未因建設工程延遲動工而須繳納任何罰款。
user: Please translate the following sentence from English to Chinese: Our Directors believe that the appointment of Ms. Wu would enhance the legal and compliance awareness of our Board and her extensive PRC legal experience could assist in the monitoring of the Group’s legal and compliance aspects.

assistant: 董事認爲，對吳女士的委任能夠增強董事會法律及合規意識，而其豐富的中國法律經驗有助於監察本集團法律及合規事宜。
user: Please translate the following sentence from English to Chinese: We believe that the aforesaid, coupled with our strong dedication to become a leading vocational education training hub in the PRC, have helped to attract reputable and established vocational training institutions to become our customers.

assistant: 我們相信，上述事項加上我們成爲中國領先職業教育培訓樞紐的強大決心，有助吸引著名及已成立的職業培訓機構成爲我們的客戶。
user: Please translate the following sentence from English to Chinese: The Group’s policy is to recognise transfers into and transfers out of any of the three levels as of the date of the event or change in circumstances that caused the transfer.

assistant: 貴集團之政策爲於事件或情況變動導致轉撥當日確認任何三層之轉入及轉出。
user: Please translate the following sentence from English to Chinese: Stock code: 3057

assistant: 股票代號：3057
user: Please translate the following sentence from English to Chinese: Total government agency bonds .

assistant: 政府機構債券總計 .
user: Please translate the following sentence from English to Chinese: 4. We have been provided with a legal opinion on the legality of the Tenancy Agreements to the properties issued by the Company’s PRC legal advisers, which contains, inter alia, the following:

assistant: 4. 吾等已獲　貴公司的中國法律顧問提供有關該等物業的租賃協議合法性的法律意見，其中包括下列內容：
user: Please translate the following sentence from English to Chinese: The notice shall be exclusive of the day on which it is served or deemed to be served and of the day for which it is given, and must specify the time, place and agenda of the meeting, and particulars of the resolution(s) to be considered at that meeting, and, in the case of special business, the general nature of that business.

assistant: 該通告不包括髮出或視作發出通告當日及送達通告當日，且須列明大會舉行時間、地點及議程，以及將於會上考慮的決議案詳情，以及（倘有特別事項）該事項的一般性質。
user: Please translate the following sentence from English to Chinese: In 2004 and 2005, handset modules and components were primarily manufactured by the Precision Manufacturing Division, a business division of BYD, and sales of such products made profits in those two years.

assistant: 於二零零四年及二零零五年，手機模組及元件主要由比亞迪的一個業務部門精密製造部門製造，於該兩年亦因銷售該等產品獲得利潤。
user: Please translate the following sentence from English to Chinese: All of the Group’s land use rights are located in the PRC and are held on leases between 10 to 50 years. Amortisation charge of HK$1,050,000, HK$2,857,000, HK$1,566,000, HK$764,000 (unaudited) and HK$798,000 were capitalised as direct cost of construction in progress during the years ended 31 December 2010, 2011 and 2012 and the six months ended 30 June 2012 and 2013 when the buildings thereon were not yet ready for production purposes.

assistant: 貴集團所有土地使用權均位於中國，按10年至50年的租期持有。 截至二零一零年、二零一一年及二零一二年十二月三十一日止年度及截至二零一二年及二零一三年六月三十日止六個月，由於在建工程之上樓宇尚未落成作生產用途，分別爲 1,050,000港元、2,857,000港元、1,566,000港元、 764,000港元（未經審覈）及798,000港元的攤銷費用已作爲在建工程直接成本予以資本化。
user: Please translate the following sentence from English to Chinese: We derive service income from our suppliers for our promotion and sale of a number of products which primarily include Fortum, Unasyn, Sermion, Cefobid, DanShenTong, Libod and Glipizide.

assistant: 我們因推廣及銷售多種產品而自供應商取得服務收入，有關產品主要包括復達欣、優立新、思爾明、先鋒必、丹蔘酮、裏葆多及Glipizide。
user: Please translate the following sentence from English to Chinese: SUMMARY OF THE CONSTITUTION OF OUR COMPANY AND CAYMAN COMPANIES LAW

assistant: 本公司組織章程及開曼公司法概要
user: Please translate the following sentence from English to Chinese: As a result of the financial tsunami, there is no assurance that economic, political and legal developments in these jurisdictions will not be adversely affected.

assistant: 金融海嘯出現，導致現時無法確保此等司法權區之經濟、政治及法律進展不會受到負面影響。
user: Please translate the following sentence from English to Chinese: (i) after-tax dividends fixed at the amounts of RMB2.0 million, RMB2.8 million, RMB3.1 million, RMB4.03 million and RMB5.24 million shall be paid to West-Jiangxi Brigade from Yifeng Wanguo for the five years ended 31 December 2011, respectively, and RMB6 million each year thereafter, and (ii) Quanzhou Wanguo shall be responsible for the operations and management of Yifeng Wanguo until the dissolution of Yifeng Wanguo, and West-Jiangxi Brigade shall cease to be liable for any liabilities and risks arising from the operations of Yifeng Wanguo, which shall be assumed by Quanzhou Wanguo solely from the date of the First Management Entrustment Agreement. Pursuant to the Second Management Entrustment Agreement, it was agreed, inter alia, that

assistant: 根據第一份管理委託協議，雙方同意（其中包括）(i)於截至2011年12月 31日止五個年度，宜豐萬國向西江西大隊支付固定金額的稅後股息分別爲人民幣2.0百萬元、人民幣2.8百萬元、人民幣3.1百萬元、人民幣4.03百萬元及人民幣5.24百萬元，及此後每年爲人民幣6百萬元，及(ii)泉州萬國應負責宜豐萬國的經營管理直至宜豐萬國解散，及西江西大隊將終止承擔宜豐萬國經營所產生的任何責任和風險，而應由泉州萬國從第一份管理委託協議日期起單獨承擔。
user: Please translate the following sentence from English to Chinese: Our income tax expense remained stable at approximately HK$2.1 million for each of the year ended 31 March 2014 and 2015.

assistant: 於截至二零一四年及二零一五年三月三十一日止各年度，我們的所得稅開支保持平穩，約爲2.1百萬港元。
user: Please translate the following sentence from English to Chinese: DIRECTORS AND SENIOR MANAGEMENT COMPENSATION OF THE DIRECTORS AND SENIOR MANAGEMENT For FY2015, FY2016 and FY2017, the aggregate amount of fees, salaries, allowances, discretionary bonus, contributions to defined contribution scheme and other benefits in kind (if applicable) paid by our Group to the Directors were approximately HK$2.7 million, HK$4.0 million and HK$4.1 million, respectively.

assistant: 董事及高級管理層 董事及高級管理層的酬金於2015年財政年度、2016年財政年度及2017年財政年度，本集團向董事支付的袍 金、薪金、津貼、酌情花紅、界定供款計劃供款及其他實物福利（倘適用）的總金額分別約爲2.7百萬港元、4.0百萬港元及4.1百萬港元。
user: Please translate the following sentence from English to Chinese: The Policy contains provisions relating to, among other things, the PRC automobile industry’s technology policies, structural adjustments, market access administration, trademarks, product development, spare parts sales and other relevant sub-industries, distribution networks, investment administration, import administration, and automobile consumption.

assistant: 《政策》制訂了關於（其中包括）中國汽車產業的技術政策、結構調整、市場準入管理、商標、產品開發、零部件銷售及其他相關子行業、分銷網絡、投資管理、進口管理及汽車消費等的法規。
user: Please translate the following sentence from English to Chinese: The distribution of this prospectus and the offering of the Offer Shares in other jurisdictions are subject to restrictions and may not be made except as permitted under the applicable laws or any applicable rules and regulations of such jurisdictions pursuant to registration with or authorisation by the relevant regulatory authorities as an exemption therefrom. Prospective investors for the Offer Shares should consult their financial advisers and take legal advice as appropriate, to inform themselves of, and to observe the applicable laws, rules and regulations of any relevant jurisdictions.

assistant: 在其他司法權區派發本招股章程及提呈發售發售股份均受到限制，且除非該等司法權區的適用法律或任何適用法例及法規允許，並向有關監管機關登記或獲有關機關授權或豁免，否則不得進行上述事宜。 發售股份的有意投資者應諮詢彼等的財務顧問及尋求法律意見（如適用），以知悉及遵守任何相關司法權區的適用法律、法例及法規。
user: Please translate the following sentence from English to Chinese: As at 30 April 2011, the outstanding prepayments to the subsidiaries amounted to approximately HK$1.5 million, of which approximately 99.9% were utilized as at the Latest Practicable Date.

assistant: 於 2011 年 4 月 30 日，結欠分包商的預付款項約爲 1.5 百萬港元，當中約 99.9 % 於最後實際可行日期已獲動用。
user: Please translate the following sentence from English to Chinese: The tables below set out details of the properties we leased in Hong Kong as at the Latest Practicable Date:

assistant: 下表載列於最後實際可行日期我們在香港租用的物業詳情：
user: Please translate the following sentence from English to Chinese: retain the existing users by offering them additional value-added services;

assistant: 透過向現有用戶提供額外增值服務以挽留彼等；
user: Please translate the following sentence from English to Chinese: The fair value of the remaining payables to Feihe Dairy Group, which are to settle the acquisition consideration, was regarded as long-term non-interest bearing financial arrangements and was measured as the present value of all future cash payments discounted by using prevailing market interest rates for a similar instrument with a similar credit rating.

assistant: 應付飛鶴乳業集團餘款（將用於支付收購代價）的公平值乃被視爲長期免息財務安排，及作爲經具有類似信貸 評級的類似工具的現行市場利率貼現的所有未來現金付款的現值計算。
user: Please translate the following sentence from English to Chinese: In addition, the Manager has absolute discretion to exercise Unitholders’ rights with respect to Securities held by the Index Fund. There can be no guarantee that the exercise of such discretion will result in the investment objective of the Index Fund being achieved.

assistant: 此外，管理人亦擁有絕對酌情權，行使指數基金持有之證券之基金單位持有人權利，惟無法保證行使有關酌情權可達致指數基金之投資目標。
user: Please translate the following sentence from English to Chinese: When the outcome of a construction contract cannot be reliably estimated, contract costs are recognized as an expense in the period in which they are incurred.

assistant: 倘建築合同的結果不能可靠估計，合同成本乃於其產生期間確認爲開支。
user: Please translate the following sentence from English to Chinese: As at 30 June 2010 % (Unaudited)

assistant: 於二零一零年六月三十日 % （未經審覈）
user: Please translate the following sentence from English to Chinese: As at 31 December 2010, 31 December 2011, 31 December 2012 and 31 May 2013

assistant: 於二零一零年十二月三十一日、二零一一年十二月三十一日、　二零一二年十二月三十一日以及二零一三年五月三十一日
user: Please translate the following sentence from English to Chinese: The functions which Deutsche Bank AG and the Management Company will perform in connection with the ETF may give rise to potential conflicts of interest.

assistant: 德意志銀行與管理公司就 ETF 所履行的職能可能導致潛在的利益衝突。
user: Please translate the following sentence from English to Chinese: Position/Title Office clerk

assistant: 職位╱頭銜 職員
user: Please translate the following sentence from English to Chinese: (b) any decision not to declare, recommend or pay any distribution which would otherwise have been expected to be declared, recommended or paid in due course;

assistant: (b) 不宣派、建議或派付原本預期會在適當時候宣派、建議或派付的任何分派的任何決定；
user: Please translate the following sentence from English to Chinese: The allotment of Public Offer Shares will be void if the Stock Exchange does not grant permission to list our Shares either:

assistant: 倘聯交所在下列期間並未批准本公司股份上市，則公開發售股份的配發將告無效：
user: Please translate the following sentence from English to Chinese: Debt Securities As at 30 September, 2007, the Group had outstanding convertible redeemable preference shares amounting to HK$64.9 million.

assistant: 債務證券 於二零零七年九月三十日，本集團已發行可轉換可贖回優先股爲數 64,900,000 港元。
user: Please translate the following sentence from English to Chinese: Subject to the Companies Act, at the annual general meeting or at a subsequent special general meeting in each year, the members shall appoint an auditor to audit the accounts of the Company and such auditor shall hold office until the members appoint another auditor.

assistant: 在公司法的規限下，於每年的股東周年大會或其後的股東特別大會上，股東須委任核數師審覈本公司的賬目，該核數師的任期將直至股東委任另一位核數師爲止。
user: Please translate the following sentence from English to Chinese: (k) Employee benefits

assistant: (k) 僱員福利
user: Please translate the following sentence from English to Chinese: Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are capitalised as part of the cost of those assets.

assistant: 借貸成本 購置、建造或生產合資格資產（需要頗長時間以達致擬定用途或可供出售的資產）直接應占的借貸成本撥充資本作爲該等資產的成本部分。
user: Please translate the following sentence from English to Chinese: The consideration was determined after arm’s length negotiation among the parties and by reference to an earning multiple agreed among the parties in or around March 2010 with reference to the prospective consolidated results of our Group for the year ended 31 December 2010 then forecast by the parties.

assistant: 代價乃經協議各方進行公平磋商及經參考本集團截至 2010 年 12 月 31 日止年度預計綜合業績（協議各方當時的預測）而協議各方於 2010 年 3 月或前後協定的市盈率後釐定。
user: Please translate the following sentence from English to Chinese: Government grants represented subsidies from various PRC governmental authorities which had no conditions or limitations attached.

assistant: 政府補貼指由中國多個政府機關提供並無附加任何條件或限制的補貼。
user: Please translate the following sentence from English to Chinese: Amounts previously recognized in other comprehensive income and accumulated in equity are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same line of the consolidated income statements as the recognized hedged item.

assistant: 先前於其他全面收入確認及於權益累計的金額於對沖項目於損益確認的期間被重新分類爲盈虧，於綜合收益表內所屬項目與已確認的對沖項目相同。
user: Please translate the following sentence from English to Chinese: The above estimated investment payback period has assumed our Group maintains a stable performance and there is no material adverse change to the market conditions.

assistant: 以上估計投資回本期假設本集團保持穩定表現及市況並無發生重大變化。
user: Please translate the following sentence from English to Chinese: If your application is successful, brokerage will be paid to the Exchange Participants, and the SFC transaction levy and the Stock Exchange trading fee are paid to the Stock Exchange (in the case of the SFC transaction levy, collected by the Stock Exchange on behalf of the SFC).

assistant: 如　閣下的申請獲接納，經紀佣金將支付予交易所參與者，而證監會交易徵費及聯交所交易費則支付予聯交所（證監會交易徵費由聯交所代證監會收取）。
user: Please translate the following sentence from English to Chinese: and (iv) the Participating Dealer (and where applicable, the PD Agent appointed by the Participating Dealer) must be a participant in CCASS.

assistant: 及(iv) 參與交易商及（如適用）由參與交易商所委任的參與交易商代理必須爲中央結算系統參與者。
user: Please translate the following sentence from English to Chinese: The adoption of 3PL strategy enhances the efficiency and flexibility of logistics operation and provides a more comprehensive supply chain management services by achieving low or zero inventory level and enabling quicker response and flexibility to customers’ requests.

assistant: 採用3PL策略可達致低或零存貨水平，亦有助迅速回應及靈活處理客戶要求，從而提高物流業務的效率及靈活性以及提供更全面的供應鏈管理服務。
user: Please translate the following sentence from English to Chinese: 2. the termination agreement dated 8 September 2009 entered into between Century Profit and Champion to terminate the Investment Collaboration Agreement;

assistant: 2. Century Profit與冠欣於二零零九年九月八日訂立之終止協議，以終止投資合作協議；
user: Please translate the following sentence from English to Chinese: Windmill Engineering has filed a full defence to this writ.

assistant: 海鑫工程就該令狀提出全面抗辯。
user: Please translate the following sentence from English to Chinese: Consumer preferences and economic conditions may differ or change from time to time in each market in which we operate.

assistant: 在我們開展業務的每個市場，消費者的偏好及經濟狀況或會不時改變或變化。
user: Please translate the following sentence from English to Chinese: The expected gross profit margins for these seven new contracts are similar or higher than our overall gross profit margins for the years ended 31 March 2015 and 2016.

assistant: 截至2015年及2016年3月31日止年度，預計七項新合約的毛利率將類似於或高於我們的整體毛利率。
user: Please translate the following sentence from English to Chinese: Management monitors the results of the Group’s operating segments separately for the purpose of making decisions about resources allocation and performance assessment. Segment performance is evaluated based on reportable segment profit or loss, which is a measure of adjusted profit or loss before tax.

assistant: 管理層會單獨監察其經營分部業績以作出有關資源分配及表現評估的決定。 分部表現根據可報告分部溢利或（虧損）（即以經調整除稅前溢利或（虧損）計量）予以評估。
user: Please translate the following sentence from English to Chinese: Hong Kong, 22 September 1997, limited liability company

assistant: 香港，一九九七年九月二十二日，有限公司
user: Please translate the following sentence from English to Chinese: A total of seven separate 10kV array networks will be used, and each array will be connected via a 10kV cable line to the 66kV substation.

assistant: 總共將使用七條獨立的10 千伏輸電迴路，每條迴路將通過10千伏架空線連接到66千伏的變電站。
user: Please translate the following sentence from English to Chinese: The table below sets forth the breakdown of our trade and other payables as of the dates indicated:

assistant: 下表載列截至所示日期貿易及其他應付款項的明細：
user: Please translate the following sentence from English to Chinese: According to our PRC legal counsel, King & Wood Mallesons Lawyers, there are no substantive legal obstacles for us to obtain relevant building ownership certificates and land use right certificates for these properties.

assistant: 我們的中國法律顧問金杜律師事務所認爲，我們取得該等房屋的所有權和該等房屋佔用範圍內的土地使用權不存在實質性法律障礙。
user: Please translate the following sentence from English to Chinese: 2.20 Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the Group’s activities. Revenue is shown net of value-added tax, returns, rebates and discounts and after eliminating sales within the Group.

assistant: 2.20 收益確認 收益指　貴集團在日常業務過程中出售貨品及服務的已收或應收代價的公平值。 收益在扣除增值稅、退貨、回扣和折扣，以及對銷售　貴集團內部銷售後列賬。
user: Please translate the following sentence from English to Chinese: (iv) as the new factory is self-operated, the intellectual property rights of our tailor-made M&L Custom-made Products can be better protected in particular, for Technically More Complex products, whose designs are typically developed after conducting in-house research and development on the feasibility, structural design and required functionalities so as to solve specific problems encountered by our customers, such would help us to remain competitive in the market as well as promote long term sustainability of our supply of fabricated construction steel works and equipment business;

assistant: (iv)由於新工廠爲自營模式，我們量身定製明梁訂製產品（尤其是技術上更爲複雜的產品，其設計通常於就可行性、結構設計及所需功能進行內部研究及開發後方得出，以解決客戶面臨的具體問題）的知識產權能夠得到更好的保護，這樣便能助我們在市場中保持競爭力以及促進預製鋼構件及設備供應業務的長期可持續發展；
user: Please translate the following sentence from English to Chinese: 15 April 2009

assistant: 中國二零零九年四月十五日