billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Income Tax According to the PRC CIT Law of the People’s Republic of China (中華人民共和國企業所得稅法) enacted by the National People’s Congress on March 16, 2007 and relevant implementation rules enacted by the State Council on December 6, 2007, both in effect from January 1, 2008 onwards, a uniform income tax rate of 25% will be applied towards PRC enterprises, foreign investment enterprises and foreign enterprises which have set up production and operation facilities in the PRC.

assistant: 根據全國人民代表大會於2007年3月16日通過的《中華人民共和國企業所得稅法》及國務院於2007年12月6日頒佈的相關實施條例（均於2008年1月1日起開始生效），將向中國企業、外商投資企業及於中國設立生產及經營設施的外國企業按統一稅率25%徵收所得稅。
user: Please translate the following sentence from English to Chinese: NOTE 11: EQUITY Share Repurchase Program In June 2012 (fiscal 2013), we announced that our board of directors had approved a new share repurchase program authorizing us to buy up to $250.0 million of our common stock over the subsequent 24 months in addition to the $250.0 million authorized during fiscal 2012 (Share Repurchase Program).

assistant: 附註11： 權益 股份購回計劃 於二零一二年六月（二零一三財政年度），我們宣佈董事會已批准一項授權我們於其後24個月購買除我們於二零一二財政年度獲授權的250.0百萬美元外的不超過250.0百萬美元的普通股的新股份購回計劃（股份購回計劃）。
user: Please translate the following sentence from English to Chinese: These features are not usually present in a typical unit trust offered to the public in Hong Kong, where units can generally be purchased and redeemed for cash in comparatively smaller multiples of units.

assistant: 在香港公開發售之典型單位信託基金通常不具上述特點，而一般以相對較小倍數之基金單位及現金買入及贖回基金單位。
user: Please translate the following sentence from English to Chinese: In 2009, the Ten Largest Financial Leasing Companies had aggregate revenues of approximately RMB7.4 billion. The revenue of the top two companies far exceeded the revenue of the other eight of the Ten Largest Financial Leasing Companies.

assistant: 於二零零九年，十大融資出租人合共總收入約爲人民幣74億元，而首兩名公司的收入遠遠超過其餘八間十大融資出租人的收益。
user: Please translate the following sentence from English to Chinese: This mandate will expire at the earliest of:

assistant: 此項授權將於下列最早者屆滿：
user: Please translate the following sentence from English to Chinese: Votes may be given either personally or by proxy.

assistant: 股東可親自或委派受委代表代其投票。
user: Please translate the following sentence from English to Chinese: The ETF may buy the Invested Assets from the swap counterparties.

assistant: ETF 可向掉期對手方購入投資資產。
user: Please translate the following sentence from English to Chinese: (i) obtained all licences, permits or certificates necessary to conduct its business in all the relevant jurisdictions;

assistant: (i) 在所有相關司法權區取得經營業務所需的所有執照、許可證或證書；
user: Please translate the following sentence from English to Chinese: 5. Pursuant to two Completion Checking Permits (Document Nos. : 2011-0228 and 2011-0229) issued on 25th October 2011, the property with a total gross floor area of approximately 1,924.8 sq.m. (exclusive of a single-storey basement) was completed on 20th October 2011.

assistant: 5. 根據二零一一年十月二十五日發出的兩份工程竣工驗收證明書（文件編號︰2011-0228及 2011-0229），總建築面積約1,924.8平方米的物業（不包括地下一層）已於二零一一年十月二十日竣工。
user: Please translate the following sentence from English to Chinese: The loan receivables from our top five customers amounted to approximately HK$101.9 million, HK$77.0 million, HK$52.7 million and HK$41.2 million, which were equivalent to approximately 47.0%, 46.3%, 28.4% and 21.1% of our total gross loan receivables as at 31 December 2008, 2009 and 2010 and 31 May 2011 respectively.

assistant: 於二零零八年、二零零九年及二零一零年十二月三十一日及二零一一年五月三十一日，應收五大客戶貸款分別約爲101,900,000港元、77,000,000港元、 52,700,000港元及41,200,000港元，相等於我們合計應收貸款總額約47.0%、46.3%、28.4% 及21.1%；
user: Please translate the following sentence from English to Chinese: Our Company will notify the Stock Exchange as soon as our Company has been informed of such event and shall make a public disclosure by way of announcement in accordance with the GEM Listing Rules.

assistant: 本公司將在獲知會上述事件後儘快通知聯交所及根據GEM上市規則的規定以公告方式向公衆人士披露。
user: Please translate the following sentence from English to Chinese: Table 4-12: Historical Grade A office sales price and rent, 2007 – 2013

assistant: 表4-12： 二零零七年至二零一三年間甲級寫字樓歷史售價和租金
user: Please translate the following sentence from English to Chinese: (i) the designated CCASS Participant must endorse the form with its company chop (bearing its company name) and insert its participant I.D. in the appropriate box in the Application Form.

assistant: (i) 指定的中央結算系統參與者必須在申請表格上加蓋附有其公司名稱的公司印章，並在申請表格的適當空欄內填上其參與者編號。
user: Please translate the following sentence from English to Chinese: Note: For calculation of the Group’s market share, an exchange rate of 0.129 has been applied to convert the Group’s revenue from HK$ to USD.

assistant: 爲計算本集團的市場份額，已使用0.129的匯率將本集團的收益由港元轉換成美元。
user: Please translate the following sentence from English to Chinese: The basic earnings/(loss) per share for each of the years ended 31 December 2008, 2009 and 2010 and the six months ended 30 June 2010 and 2011 are calculated based on the profit/(loss) attributable to the equity holders of the Company and on the assumption that 712,500,000 shares issued after the completion of the Reorganization were deemed to have been in issue since 1 January 2008.

assistant: 截至二零零八年、二零零九年及二零一零年十二月三十一日止各年度及截至二零一零年及二零一一年六月三十日止六個月的每股基本盈利（虧損）乃基於貴公司權益持有人應占溢利（虧損）計算，並假設重組完成後發行的712,500,000股股份被視爲自二零零八年一月一日起已經發行。
user: Please translate the following sentence from English to Chinese: The constituent securities of the Index may be denominated in a currency (such as the Indian Rupee) other than the base currency of the ETF (which is the USD).

assistant: 指數的成分股可能以不同於 ETF 基 礎貨幣(即美元)的貨幣(例如印度盧比)計值。
user: Please translate the following sentence from English to Chinese: This unaudited pro forma forecast earnings per Share has been prepared for illustrative purposes only and because of its nature, it may not give a true picture of our financial results for the year ending December 31, 2010 or any future period.

assistant: 未經審覈備考預測每股溢利已經編制，僅供說明，且基於其性質使然，未必能真實反映我們截至二零一零年十二月三十一日止年度或任何未來期間的財務業績。
user: Please translate the following sentence from English to Chinese: (i) In addition to the transactions, balances and commitments disclosed elsewhere in the Financial Information, the Group had entered into the following related party transactions:

assistant: (i) 除另行在財務資料披露的交易、結餘及承擔外，　貴集團訂立以下關聯方交易：
user: Please translate the following sentence from English to Chinese: DOCUMENTS DELIVERED TO THE REGISTRAR OF COMPANIES IN HONG KONG AND AVAILABLE FOR INSPECTION

assistant: 送呈香港公司註冊處處長及備查文件
user: Please translate the following sentence from English to Chinese:  The value of the Asset Portfolio may be affected by market events. An intra-day decline in the value of the Asset Portfolio (as a percentage of the net asset value) due to market risk and price movements or a delay in the cash payment prior to the end of the relevant trading day may cause the ETF’s exposure to Deutsche Bank AG to be larger than zero from time to time.

assistant: 動而出現單日跌幅(以資產淨值的百分比表示)或於有關買賣交易日結束之前現金付款 的延誤，可能造成 ETF 所承受的德意志銀行對手方風險不時高於零。
user: Please translate the following sentence from English to Chinese: Our valuations are prepared on the assumption that these aspects are satisfactory and that no extraordinary costs or delays will be incurred during the construction period.

assistant: 我們編制估值時乃假設該等方面均令人滿意，而施工期間將不會引致任何特殊成本或延誤。
user: Please translate the following sentence from English to Chinese: In accordance with the Personal Data (Privacy) Ordinance (Chapter 486 of the Laws of Hong Kong), the Company and the Registrar have the right to charge a reasonable fee for the processing of any data access request.

assistant: 香港法例第486章《個人資料（私隱）條例》賦予證券持有人權利，可確定本公司或登記處是否持有其個人資料、索取有關資料之副本及更正任何不準確資料。
user: Please translate the following sentence from English to Chinese: strengthen our market position in Hong Kong through expanding our recruitment services and secondment and payroll services;

assistant: 透過擴充我們的招聘服務以及調派及支薪服務鞏固我們於香港的市場地位；
user: Please translate the following sentence from English to Chinese: The Group’s marketing professionals regularly visit hospitals, clinics and pharmacies to explain the therapeutic value of the Group’s pharmaceuticals and to keep health care professionals up to date as to any developments relating to the Group’s finished products.

assistant: 本集團的市場推廣專業人員定期探訪醫院、診所及藥房，向對方講解本集團藥品的治療價值，並向衛生保健專業人員提供本集團製劑產品的最新發展資訊。
user: Please translate the following sentence from English to Chinese: Credit Policy Domestic sales Sale and purchase agreements in relation to domestic sales generally requires for customers to pay (i) 20% of the purchase price within seven business days following the date of the contract;

assistant: 信貸政策 國內銷售 有關國內銷售的買賣協議通常要求客戶於(i)合約日期後七個營業日內支付購買價的20%；
user: Please translate the following sentence from English to Chinese: After initial recognition, these financial liabilities are subsequently measured at amortized cost, using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

assistant: 於初始確認後，該等財務負債其後採用實際利率法按攤銷成本計量，惟貼現影響並不重大的則按成本列賬。
user: Please translate the following sentence from English to Chinese: For the past two decades the PRC Government has implemented economic reform measures emphasizing utilization of market forces in the development of the PRC economy.

assistant: 過去二十年來，中國政府實施多項經濟改革措施，強調利用市場力量推動中國經濟發展。
user: Please translate the following sentence from English to Chinese: Written terms of reference for the Remuneration Committee were adopted in accordance with paragraph B.1.2 of the Corporate Governance Code.

assistant: 已按照企業管治守則第 B.1.2 段訂明薪酬委員會的書面職權範圍。
user: Please translate the following sentence from English to Chinese: Business tax Pursuant to the Provisional Regulations of the PRC Concerning Business Tax (中華人民共和國營業稅暫行條例) promulgated by the State Council which was subsequently amended and took effect on 1 January 2009 and its implementation rules, business that provide services including entertainment business, assign intangible assets or sell immovable property became liable to business tax at a rate ranging from 3% to 20% of the charges of the services provided, intangible assets assigned or immovable property sold, as the case may be.

assistant: 營業稅 根據由國務院頒佈及隨後修訂並於2009年1月1日生效的《中華人民共和國營業稅暫行條例》及其實施細則，提供服務（包括娛樂業務）、轉讓無形資產或出售不動產的業務須就所提供服務、所轉讓無形資產或所出售不動產（視乎情況而定）之費用按介乎3%至20%之稅率繳納營業稅。
user: Please translate the following sentence from English to Chinese: (c) the redemption and repurchase of shares (subject to the provisions of section 37 of the Companies Law);

assistant: (c)用作贖回及購回股份（惟須受公司法第37條之規定所規限）；
user: Please translate the following sentence from English to Chinese: 12 December 2008 (date of acquisition) to 31 December 2008 HK$’000

assistant: 二零零八年十二月十二日（收購日期）至 二零零八年十二月 三十一日港幣千元
user: Please translate the following sentence from English to Chinese: These companies locate mainly in the eastern part of the PRC, with Fujian, Henan, Guangdong and Jiangsu provinces as the top four producing provinces, accounting for approximately 17.2%, 12.1%, 10.4% and 8.1%, respectively, of the domestic particleboard production volume in 2012.

assistant: 該等公司主要位於華東地區，而福建、河南、廣東及江蘇爲四大出產省份，佔二零一二年當地刨花板產量分別約17.2%、12.1%、10.4%及8.1%。
user: Please translate the following sentence from English to Chinese: Stamp Duty and Other Tax Costs Involved in Listed Equity Transactions:

assistant: 與上市股票交易有關的印花稅及其他稅費：
user: Please translate the following sentence from English to Chinese: Six months ended 30 June 2010

assistant: 截至二零一零年六月三十日止六個月
user: Please translate the following sentence from English to Chinese: (b) Financing arrangements

assistant: (b) 財務安排
user: Please translate the following sentence from English to Chinese: According to the agreement, if no formal investment contract is signed by April 2013, Huaxuan Investment may request Huaruan Investment to repay the remitted sum to Huaxuan Investment.

assistant: 根據該協議，倘於 2013 年 4 月前仍未簽署任何正式投資合約，則華軒投資可要求華軟投資向其償還已匯付的款項。
user: Please translate the following sentence from English to Chinese: (f) none of the equity and debt securities of the Company is listed or dealt with in any other stock exchange nor is any listing or permission to deal being or proposed to be sought;

assistant: (f) 本公司股本及債務證券並無於任何其他證券交易所上市或買賣，目前亦無尋求或建議尋求在任何其他證券交易所上市或買賣；
user: Please translate the following sentence from English to Chinese: The FTSE Asia Pacific ex Japan, Australia and New Zealand Index is a total return, free float market capitalisation index, and as at 31 March 2017 comprises of 850 large and mid-cap stocks listed in China (B shares listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange), Hong Kong (H shares and red chips listed on the SEHK), India, Indonesia, Malaysia, Pakistan, Philippines, Singapore, South Korea, Taiwan and Thailand, with total market capitalisation of approximately HK$29,007,430 million.

assistant: 富時亞太（日本、澳洲及新西蘭除外）指數爲總體回報、自由流通市值指數，並於 2017 年 3 月 31 日由 850 只在中國（在上海證券交易所及深圳證券交易所上市的 B 股）、香港（在香港聯交所上市的 H 股及紅籌股）、印度、印尼、馬來西亞、巴基斯坦、菲律賓、新加坡、南韓、 臺灣及泰國上市的大型及中型股所組成，總市值約 290,074.30 億港元。
user: Please translate the following sentence from English to Chinese: Although the Underlying Index will seek to identify high dividend yield stocks, no assurances can be given as to the dividend income from the constituent stocks, nor as to the performance of the Underlying Index or the Sub-Fund.

assistant: 雖然相關指數將尋求識別高股息率的股份，但不能就成分股的股息收入或相關指數或子基金的表現作保證。
user: Please translate the following sentence from English to Chinese: We cannot assure you that the fair value of our forest assets will not decrease in the future.

assistant: 我們不能保證我們森林資產的公允價值日後不會下跌。
user: Please translate the following sentence from English to Chinese: Financial instruments Financial assets and financial liabilities are recognised on the combined statement of financial position when a group entity becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value.

assistant: 金融工具 當集團個體成爲工具合約條款的一方時，會在合併財務狀況表上確認金融資產及金融負債。 金融資產及金融負債首次按公平值計算。
user: Please translate the following sentence from English to Chinese: The decrease in gross profit margin of approximately 4.0% was a net effect of (i) increase in processing fee per each kg of fabrics;

assistant: 毛利率下降約4.0%主要由於 (i)每公斤面料的加工費上漲；
user: Please translate the following sentence from English to Chinese: We have also established a set of internal control procedures to facilitate the effective operation of our business.

assistant: 我們亦建立一套促進我們業務有效營運的內部監控程序。
user: Please translate the following sentence from English to Chinese: Enterprise Income Tax.

assistant: 企業所得稅。
user: Please translate the following sentence from English to Chinese: PROPERTY VALUATION Group III – Property interests leased to the Group in Hong Kong Property interest

assistant: 物業估值 第三類－貴集團於香港租用之物業權益 物業權益
user: Please translate the following sentence from English to Chinese: According to the National Bureau of Statistics of the PRC, the change in the Consumer Price Index in the PRC was 5.9%, (0.7)% and 3.3% for 2008, 2009 and 2010, respectively.

assistant: 根據中國國家統計局的資料，二零零八年、二零零九年及二零一零年，中國的消費物價指數變幅分別爲5.9%、 (0.7)%及3.3%。
user: Please translate the following sentence from English to Chinese: Construction Phase .

assistant: 建設階段.
user: Please translate the following sentence from English to Chinese: - The Stock is not considered as inappropriate for inclusion in the Parent Index by the Index Advisory Committee.

assistant: - 股票並未被指數專家委員會視作不適合納入母指數。
user: Please translate the following sentence from English to Chinese: As of the Latest Practicable Date, CITIC Group is in the process of registering its logo in Hong Kong.

assistant: 於最後實際可行日期，中信集團正於香港註冊其標誌。
user: Please translate the following sentence from English to Chinese: – If the revenue generated from one business is greater than 50 percent of total company revenue, then the company belongs to the corresponding sub-industry.

assistant: –如某一業務產生的收益高於公司總收益的50%，則公司屬於相關的子行業。
user: Please translate the following sentence from English to Chinese: Our advertising spaces in health and beauty retail stores turned from recording a gross profit in FY2015 to incurring a gross loss in FY2016 and 1Q2017 primarily because of the increase in license fees paid/payable to the licensor during the year/period.

assistant: 我們的保健及美容零售店廣告空間由於二零一五財年錄得毛利轉變爲於二零一六財年及二零一七年第一季錄得毛損，乃主要由於年內╱期內已付╱應付特許人的牌照費有所增加所致。
user: Please translate the following sentence from English to Chinese: Any form issued to a Shareholder by the Board for the purpose of appointing a proxy shall be such as to enable the Shareholder, according to his free will, to instruct his proxy to vote in favor of or against the motions proposed and in respect of each individual matters to be voted on at the meeting.

assistant: 任何由董事會發給股東用於委任受委代表的表格，應使股東可按其意願指示其受委代表就會議提出的動議及每項處理事項投票表示贊成或反對。
user: Please translate the following sentence from English to Chinese: Valid application for such number of Offer Shares which is less than or equal to an applicant's assured allotment will be accepted in full, assuming that the conditions of the Open Offer have been satisfied.

assistant: 假設公開發售之條件獲達成，認購發售股份數目少於或相等於申請人獲保證配發之發售股份數目之有效申請將獲全數接納。
user: Please translate the following sentence from English to Chinese: As of June 30, 2013, our total other liabilities amounted to RMB68,150 million, an increase of 13.1% from RMB60,281 million as of December 31, 2012, primarily due to the increase in liabilities held for wealth management products.

assistant: 截至2013年6月30日，本行其他負債總額從截至2012年12月31日的人民幣602 .81億元增長13 .1%至人民幣681 .50億元，主要由於代理理財資金有所增加。
user: Please translate the following sentence from English to Chinese: Total number of units .

assistant: 單位總數.
user: Please translate the following sentence from English to Chinese: Leading players are mainly global real estate consultancy firms, as well as independent property management firms which have diversified into other services.

assistant: 行業龍頭主要爲全球房地產諮詢公司以及已進軍其他服務的獨立物業管理公司。
user: Please translate the following sentence from English to Chinese: Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows.

assistant: 如果預計負債是以預期履行現時義務所需支出的估計現金流量來計量，則其賬面金額是該現金流量的現值（倘影響重大）。
user: Please translate the following sentence from English to Chinese: Nonetheless, Spring REIT or RCA01 would remain liable for any debt or other financial obligation, such as committed capital expenditures, related to the Property.

assistant: 然而，春泉產業信託或RCA01對任何債務或其他財務責任仍得負上責任，例如與該物業有關且已承諾的資本開支責任。
user: Please translate the following sentence from English to Chinese: Trade receivables of the Group consist of a number of customers which are owners of internationally renowned brands with good repayment history with us.

assistant: 本集團的貿易應收款項包括多名客戶，彼等爲國際知名品牌擁有者且與本集團保持良好的付款歷史。
user: Please translate the following sentence from English to Chinese: (d) By submitting an application to the designated White Form eIPO Service Provider through the White Form eIPO service at www.eipo.com.hk, you are deemed to have authorised the designated White Form eIPO Service Provider to transfer the details of your application to us and our Hong Kong Share Registrar, Computershare Hong Kong Investor Services Limited.

assistant: (d) 一經通過白表 eIPO 服務 www.eipo.com.hk 向白表 eIPO 服務供應商遞交申請，閣下將被視爲已授權指定白表 eIPO 服務供應商將閣下的申請資料詳情轉交予本公司及本公司的香港證券登記處香港中央證券登記有限公司。
user: Please translate the following sentence from English to Chinese: ii. Wuxi International Property has acquired the building ownership rights of the property and is entitled to occupy, use, lease, transfer, mortgage or by other legal means dispose of the building ownership rights;

assistant: ii. 無錫國際置業已取得該物業的房屋所有權，有權佔用、使用、出租、轉讓、抵押或以其他合法方式處置有關房屋所有權；
user: Please translate the following sentence from English to Chinese: Allowance is made against when the net realisable value, which is based primarily of the latest market price estimated by the management, of inventories falls below the cost or any of the inventories is identified obsolete.

assistant: 當存貨的可變現淨值（主要根據管理層估計的最近期市價計算）低於成本或任何存貨被確定爲屬陳舊產品時，會作出撥備。
user: Please translate the following sentence from English to Chinese: We believe our ability to maintain a stable relationship with suppliers is important to our success.

assistant: 我們相信，我們與供應商維持穩定關係的能力對我們的成功甚爲重要。
user: Please translate the following sentence from English to Chinese: The average selling price of our Coenzyme Q10 Tablets/Capsules ranged from RMB232.5 per bottle to RMB388.9 per bottle during the Track Record Period.

assistant: 往績記錄期間，輔酶Q10片╱膠囊的平均售價介乎每瓶人民幣232.5元至人民幣388.9元之間。
user: Please translate the following sentence from English to Chinese: As a result, Nantong Haotong was owned as to 95.8% by Inner Mongolia Haotong and 4.2% by Mr. Zhu.

assistant: 因此，南通浩通由內蒙古浩通及朱先生分別擁有95.8% 及4.2%權益。
user: Please translate the following sentence from English to Chinese: The CSI 300 total return index is calculated daily by using the official closing price of the constituent securities on each stock exchange on which the constituent stocks are listed and assumes reinvestment of dividends.

assistant: 滬深 300 總回報指數乃使用成分股上市之各個交易所之成分股官方收市價每日計算，並假設股息再作投資。
user: Please translate the following sentence from English to Chinese: Three major goals of the PRC government in the 12th five-year plan from 2011 to 2015 are to improve PRC’s people’s livehood, uplift the PRC’s overall national strength and strengthen the stability of the Chinese economy.

assistant: 中國政府十二五政策的三個主要目標是要於二零一一年至二零一五年期間改善中國人民的生活、提升中國整體國力及加強穩定中國經濟。
user: Please translate the following sentence from English to Chinese: 8. Consents of experts Each of the parties listed in the paragraph above headed ‘‘Qualifications of experts’’ in this appendix has given and has not withdrawn its written consent to the issue of this prospectus with the inclusion of its letter, report, opinions and/or summaries of opinions (as the case may be) and references to its name included herein in the form and context in which they are respectively included.

assistant: 8. 專家同意書 以上本附錄「專家資格」一段所列人士已各自就刊發本招股章程發出同意書，並同意按現時所示形式及內容轉載彼等各自的函件、報告、意見及╱或意見概要（視情況而定），並於本招股章程內引述彼等的名稱，且迄今並無撤回同意書。
user: Please translate the following sentence from English to Chinese: Exchange Rates Movement Between the RMB and Other Currencies Risk Investors in RMB traded Units whose assets and liabilities are predominantly in HKD or in currencies other than RMB should take into account the potential risk of loss arising from fluctuations in value between such currencies and RMB.

assistant: 人民幣兌其他貨幣之匯率波動風險投資於人民幣買賣基金單位的投資者如持有主要以港元或除人民幣以外的其他貨幣計值的資產及負債，則須考慮該等貨幣與人民幣之間的價值波動所造成的潛在虧損。
user: Please translate the following sentence from English to Chinese: Mr. Wei has also shown himself to be able and competent in working as the deputy general manager of Tian Fu.

assistant: 魏先生亦顯示出彼有能力及勝任出任天福堂之副總經理。
user: Please translate the following sentence from English to Chinese: 4. Share certificates for the Placing Shares will only become valid certificates of title at 8:00 a.m. (Hong Kong time) on the Listing Date (such date is currently expected to be on Friday, 5 December 2014) provided that

assistant: 4. 配售股份股票僅於下列情況下，方會於上市日期（目前預期該日爲二零一四年十二月五日（星期五））上午八時正（香港時間）成爲有效的所有權憑證：
user: Please translate the following sentence from English to Chinese: The classification depends on the purpose for which the financial assets were acquired. Management determines the classification of its financial assets at initial recognition.

assistant: 貴集團於初步確認後釐定財務資產的分類，並在許可及適當情況下於資產負債表結算日重新評估該分類方法。
user: Please translate the following sentence from English to Chinese: This summary does not constitute legal or tax advice and does not purport to deal with the tax consequences applicable to all categories of investors. Prospective investors should consult their own professional advisers as to the implications of their subscribing for, purchasing, holding, redeeming or disposing of Units both under the laws and practice of PRC and the laws and practice of their respective jurisdictions.

assistant: 本概要並不構成法律或稅務意見，且無意處理適用於所有類型投資者之稅務後果。 有意投資者須就根據中國法律及慣例以及彼等各自司法管轄區之法律及慣例涉及彼等認購、購買、持有、贖回或出售基金單位諮詢彼等之專業顧問。