billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: On each Business Day, the accounting provision made on the immediately preceding Business Day is adjusted to reflect the Share Class performance, positive or negative, calculated as described above.

assistant: 於緊接的上一個工作日作出的會計撥備於每一工作日進行調整，以反映股份類別的正數或負數表現，計算方法如上所述。
user: Please translate the following sentence from English to Chinese: The decline in the liability balance during fiscal 2003 also reflected net rental payments associated with the office locations referred to above.

assistant: 於二零零三年財務年度，負債結餘減少亦反映上述與辦公室地點有關之租金款項淨額。
user: Please translate the following sentence from English to Chinese: Such a meeting may be convened by Noteholders holding not less than 10 per cent in nominal amount of the Notes for the time being outstanding.

assistant: 該會議可由持有當時未償還票據本金額不少於10%的票據持有人召開。
user: Please translate the following sentence from English to Chinese: Notice will be given to the shareholders as and when the aforementioned reports are available.

assistant: 上述報告一經完成，將以通告形式知會股東。
user: Please translate the following sentence from English to Chinese: (d) hospitality of a reasonable de minimis value, including food and drink during a business meeting or a conference, seminar or other training event specified in this paragraph;

assistant: (d) 具合理最低價值的款待，包括本段所指明的商業會議或會議、研討會及其他培訓活動的食物及飲料；
user: Please translate the following sentence from English to Chinese: 9. Risks Relating to the Payment of Dividends Out of Capital and Charging of Fees and Expenses to Capital

assistant: 9. 有關從資本中支付股息及從資本中扣除費用及開支的風險
user: Please translate the following sentence from English to Chinese: (xx) A Fund may not lend, assume, guarantee, endorse or otherwise become directly or contingently liable for or in connection with any obligation or indebtedness of any person without the prior written consent of the Trustee.

assistant: (xx) 未經信託管理人事先書面同意，基金不得借出貸款、承擔債務、進行擔保、背書票據或直接或或然地爲任何人士之責任或債務而承擔責任。
user: Please translate the following sentence from English to Chinese: the extent to which the instrument is widely understood by market participants as to its structure, sources of value, trading mechanics, etc.

assistant: 具的熟悉程度，即市場參與者對其結構、價值來源、交易機 制等普遍瞭解程度；
user: Please translate the following sentence from English to Chinese: A request for redemption once given cannot be revoked without the consent of the Manager.

assistant: 一旦發出贖回要求，在未經基金經理的同意下，不可予以撤回。
user: Please translate the following sentence from English to Chinese: The further Structured Products will be issued so that they are interchangeable with the originally issued Structured Products – the only differences will be the issue price, the issue date and the payment date.

assistant: 增發的結構性產品可與原本已發行的結構性產品互換，兩者的分別僅在於發行價、發行日及付款日。
user: Please translate the following sentence from English to Chinese: Where there is Business Tax payable, City Construction Tax and Education Surcharge of up to 10% of the Business Tax payable would be imposed starting from 1 December 2010.

assistant: 如有需支付的營業稅，則應由 2010 年 12 月 1 日起開始徵收最高達需支付的營業稅的 10%的城建稅及教育稅附加。
user: Please translate the following sentence from English to Chinese: 9. Deviation Limit 9.1.

assistant: 9. 偏離限制 9.1.
user: Please translate the following sentence from English to Chinese: Such investment will be made to hedge the portfolios’ exposure to certain currencies, assets or instruments.

assistant: 有關投資將用以對沖投資組合所持若干貨幣、資產或投資工具的風險。
user: Please translate the following sentence from English to Chinese: For details, please refer to the website of the Index provider, FTSE International Limited at http://www.ftse.com.

assistant: 詳情請參閱指數提供者 FTSE International Limited 之網址 http://www.ftse.com。
user: Please translate the following sentence from English to Chinese: A Fund may suffer significant losses when there is a default of sovereign debt issuers.

assistant: 倘主權債務發行人違約，基金可能承受重大損失。
user: Please translate the following sentence from English to Chinese: The JPMorgan Funds (Unit Trust Range), these Explanatory Memoranda and the units offered hereby have not been, and will not be, recognised or registered under the laws and regulations of the British Virgin Islands.

assistant: 摩根基金（單位信託系列）、此等基金說明書及謹此提呈發售的單位並未，亦不會根據英屬維爾京羣島法律及法規認可或註冊。
user: Please translate the following sentence from English to Chinese: Any delay, deferral or forbearance by the Calculation Agent in the performance or exercise of any of its obligations or discretions under or pursuant to the Notes including, without limitation, the giving of any notice to any party, shall not affect the validity or binding nature of any later performance or exercise of such obligation or discretion, and neither the Calculation Agent nor the Issuer shall bear any liability in respect of, or consequent upon, any such delay, deferral or forbearance.

assistant: 計算代理在履行或行使其根據票據之任何責任或酌情權時（包括但不限於發出任何通知予任何一方），如出現任何延誤、押後或暫緩，均不影響其後履行或行使該等責任或酌情權之效力或約束力，計算代理或發行人概不就任何延誤、押後或暫緩或其後果承擔任何責任。
user: Please translate the following sentence from English to Chinese: In some cases, the Funds may be a large or predominant shareholder of a particular Affiliated Fund.

assistant: 在某些情況下，基金可以是某特定聯屬基金的大股東或主要股東。
user: Please translate the following sentence from English to Chinese: and (d) the rights of the common depositary (or, if applicable, its nominee) against the issuer of the Charged Assets.

assistant: 及 (d) 共同存管處（或倘適用，其代名人）對已押記資產發行人的權利。
user: Please translate the following sentence from English to Chinese: (iii) to distribute to them notices which their Dealer or the Distributor receives from the Issuer or the Guarantor through the clearing system or otherwise and (iv) to relay any notices they may have to the Paying Agent and/or the Issuer and/or the Guarantor;

assistant: (iii)透過結算系統或其他途徑向他們的經銷商或分銷商分派從發行人或擔保人接獲的通知； 及(iv)傳達他們可能向付款代理及或發行人及或擔保人遞交的任何通知；
user: Please translate the following sentence from English to Chinese: In periods of low inflation, the positive growth of a government bond may be limited.

assistant: 在低通脹時期，政府債券的正增長可能受限。
user: Please translate the following sentence from English to Chinese: The investor may not receive return of principal if expected on call date or indeed at any date.

assistant: 投資者或無法如預期在贖回日或任何日期收回本金。
user: Please translate the following sentence from English to Chinese: The average leverage of the sub-fund, under normal market conditions, calculated as the sum of the notionals of the financial derivative instruments used, is expected to be 75%, although higher levels are possible, under certain circumstances, including but not limited to, during high levels of market volatility (when financial derivative instruments are generally used to manage the risk of the portfolio) or stability (when financial derivative instruments are generally used to access the relevant markets or securities in a more cost efficient way).

assistant: 本附屬基金在一般市況下的平均槓桿水平（按所使用的金融衍生工具的名義金額總和計算），預期爲 75%，惟在若干情況下，包括但不限於市場高度波動（當金融衍生工具一般用作管理投資組合的風險）或穩定（當金融衍生工具一般用作以較具成本效益的方法進入相關市場或投資於相關證券）的期間，可能會出現較高水平。
user: Please translate the following sentence from English to Chinese: The use of derivatives may involve additional risks.

assistant: 使用衍生工具可能會涉及額外風險。
user: Please translate the following sentence from English to Chinese: The Manager will base the selection of these instruments on a thorough understanding of an issuer’s credit condition, selecting only those issuers who are major financial institutions.

assistant: 基金經理於選擇有關工具時，會全面瞭解發行人的信貸狀況，僅會選擇屬大型金融機構的發行人。
user: Please translate the following sentence from English to Chinese: Stock Connect Pursuant to Notice No. 81 and Notice No. 127, Mainland Chinese CIT will be temporarily exempted on capital gains derived by Hong Kong and overseas investors (including the Sub-Fund) on the trading of China A-Shares through the Stock Connect.

assistant: 互聯互通機制 根據第 81 號通知及第 127 號通知，香港及海外投資者（包括子基金）從透過互聯互通機制買賣中國 A 股所得的資本增益將獲暫免繳納中國內地企業所得稅。
user: Please translate the following sentence from English to Chinese: (C) the Fund should generally operate and be managed in accordance with the relevant laws and regulations in Mainland China and its constitutive documents (i.e. the Fund Contract);

assistant: (C) 本基金應一般根據中國內地的相關法律法規及其組成文件（即基金合同）運作及管 理；
user: Please translate the following sentence from English to Chinese: Allotment and redemption of units in the Trusts are generally not subject to Hong Kong stamp duty.

assistant: 該等信託基金的單位配發及贖回一般毋須繳納香港印花稅。
user: Please translate the following sentence from English to Chinese: 14. PICTET – Russian Equities

assistant: 14. 百達－俄羅斯
user: Please translate the following sentence from English to Chinese: The Fund will take long and synthetic short positions over a variety of time periods in accordance with the requirements of the Central Bank.

assistant: 本基金將按照中央銀行的規定於不同時間內建立長倉及合成短倉。
user: Please translate the following sentence from English to Chinese: Promoting intergovernmental cooperation, such that Belt and Road countries/regions may fully coordinate their economic development strategies and policies, work out plans and measures for regional cooperation, and jointly provide policy support for the implementation of large-scale projects;

assistant: 推動政府間合作，令一帶一路沿線國家╱地區可以就經濟發展策略和政策進行充分協調、制定推進區域合作的規劃和措施及共同爲大型項目實施提供政策支持；
user: Please translate the following sentence from English to Chinese: Although the Sub-Fund does not invest directly in real estate, it is subject to the general risks relating to investment in real estate.

assistant: 雖然本分支基金並非直接投資於房地產，其亦須承受有關投資於房地產的一般風險。
user: Please translate the following sentence from English to Chinese: Investors should have a medium to long term investment horizon and understand the volatility associated with investments in bonds and equities around the world.

assistant: 投資者應具備中至長期的投資視野，並瞭解與世界各地債券及股票投資相關的波動性。
user: Please translate the following sentence from English to Chinese: Such additional management fee will be applied to cover any expenses relating to administration, trustee and custodian fees of those investment funds, retirement schemes and pooled funds which invest in the four Funds.

assistant: 附加管理費將用於支付與投資於該四個基金的該等投資基金、退休計劃及彙集基金有關的行政、受託人及託管人費用。
user: Please translate the following sentence from English to Chinese: means a borrower that is either a government, government agency or supranational body based in Greater China, or whose debt securities are guaranteed by a government, government agency or supranational body based in Greater China.

assistant: 中國主權借貸人指以大中華爲基地的政府、政府機關或超國家組織，或其債券證券由以大中華爲基地的政府、政府機關或超國家組織所擔保的借貸人。
user: Please translate the following sentence from English to Chinese: There can be no assurance that any currency hedging strategy employed by the Investment Manager will fully and effectively eliminate the Portfolio’s underlying currency exposures. Lack of RMB-Denominated Investments.

assistant: 投資管理人所採用的任何貨幣對沖策略並不保證可以完全及有效地消除本基金相關貨幣的風險。 缺乏以人民幣計價的投資。
user: Please translate the following sentence from English to Chinese: The articles of incorporation of the Management Company were last amended by notarial deed of 1st December 2011 and published in the Mémorial on 13th January 2012.

assistant: 管理公司的組織章程最後透過日期爲 2011 年 12 月 1 日的公證證書修訂，並於 2012 年 1 月 13 日在 Mémorial 刊發。
user: Please translate the following sentence from English to Chinese: ST. JAMES’S PLACE UNIT TRUSTS UCITS PROSPECTUS (SCHEME PARTICULARS) Prepared in accordance with the Collective Investment Schemes Sourcebook 30 July 2018 1

assistant: ST. JAMES’S PLACE 基金單位信託 UCITS 章程 （計劃資料）根據集體投資計劃法規編制 2018年7月30日 1
user: Please translate the following sentence from English to Chinese: Our Notes are issued under our HK$10,000,000,000 retail note issuance programme.

assistant: 本公司之債券是根據本公司港幣 10,000,000,000元零售債券發行計劃而發行。
user: Please translate the following sentence from English to Chinese: CONTINUING OPERATIONS Net gain from fair value adjustments on investment properties

assistant: 持續經營業務 投資物業公平值調整之淨收益
user: Please translate the following sentence from English to Chinese: For purposes of the Annual Report, unless the context otherwise requires, the terms “Credit Suisse,”“the Bank,”“we,”“us” and “our” mean Credit Suisse, the Swiss bank subsidiary of the Group, and its consolidated subsidiaries, and the term “the Group” means Credit Suisse Group and its consolidated subsidiaries.

assistant: 就本年報而言，除文義另有所指，「瑞士信貸」、「本銀行」及「我們」指本集團的瑞士銀行附屬公司瑞士信貸及其綜合附屬公司，而「本集團」則指瑞信集團及其綜合附屬公司。
user: Please translate the following sentence from English to Chinese: The IGA is effective from 1 July 2014 and includes the Fund as a Luxembourg Financial Institution, and from 1 July 2014 requires the Fund to obtain upon subscription mandatory evidence (notably by obtaining a self-certification in most cases) as to whether there are or are not any new Account Holders from 1 July 2014 (in this case, Shareholders and debt holders if any) who are Specified US persons, a Passive NFFE with US Controlling Person(s) and Nonparticipating Financial Institution within the meaning of IGA.

assistant: 該跨政府協議由二零一四年七月一日起生效，並把本基金納入作爲一家盧森堡金融機構，並自二零一四年七月一日起規定本基金強制要求帳戶持有人在認購時提供證據 (尤其是在大部份情況下取得自我證明書)，以證明自二零一四年七月一日起是否有任何新帳戶持有人 (在此情況下指股東及債務持有人 (如有)) 符合跨政府協議所界定的特定美國人士、涉及美國控權人的被動非金融外國實體及非參與金融實體的身份。
user: Please translate the following sentence from English to Chinese: INVESTMENT POLICIES AND RISKS The economies of many countries in Asia are heavily dependent on international trade and can be adversely affected by trade barriers, exchange controls and other measures imposed or negotiated by the countries with which they trade.

assistant: 亞洲很多國家的經濟嚴重依賴國際貿易，可能受到與之貿易的國家設立或議定的貿易壁壘、外匯管制以及其他措施的不利影響。
user: Please translate the following sentence from English to Chinese: Under the “Model 2” IGA arrangements, FFIs in Hong Kong (such as the Investment Fund) would be required to enter into an FFI Agreement with the US IRS, and register with the US IRS and comply with the terms of an FFI Agreement.

assistant: 根據該「模式 2」政府間協議，香港的外國金融機構（如投資基金等）將須與美國國稅局訂立外國金融機構協議，並須向美國國稅局登記及遵守外國金融機構協議的條款。
user: Please translate the following sentence from English to Chinese: The real estate mortgages underlying mortgage REITs are generally subject to a faster rate of principal repayments in a declining interest rate environment and to a slower rate of principal repayments in an increasing interest rate environment. REITs could be adversely affected by failure to qualify for the tax-advantaged treatment available to REITs under the Internal Revenue Code of 1986, as amended, or to maintain their exemption from registration under the Investment Company Act of 1940, as amended, and similar risks may also apply to securities of entities similar to REITs formed under the laws of non-U.S. countries.

assistant: 不動產按揭相關按揭REIT通常在利率下降的環境下因加快償還本金受到影響，並在利率上升的環境下因減慢償還本金受到影響。 REIT可能因不符合1986年美國國稅法（經修訂）規定的REIT可享受的稅務優惠待遇或不能維持1940年投資公司法（經修訂）規定的免註冊地位而受到不利影響，並且類似風險也適用於根據非美國國家法律成立的類似REIT之實體的證劵。
user: Please translate the following sentence from English to Chinese: However, collateral arrangement is still subject to the insolvency risk and credit risk of the issuers of the collateral.

assistant: 然而，抵押品安排仍須承受抵押品發行人的無力償債風險及信貸風險。
user: Please translate the following sentence from English to Chinese: 4.1 Use of ratings from External Credit Assessment Institutions (“ECAI”)

assistant: 4.1 外部信貸評估機構(ECAI) 評級的使用
user: Please translate the following sentence from English to Chinese: 6. Pension and other post-employment benefit plans Swiss GAAP permits the use of IFRS or Swiss accounting standards for pension and other post-employment benefit plans, with the election made on a plan-by-plan basis.

assistant: 6. 退休金及其他離職後福利計劃 瑞士一般公認會計准則允許採用國際財務報告準則或瑞士會計準則計算退休金及其他離職後福利計劃，選用何種標準依計劃而定。
user: Please translate the following sentence from English to Chinese: Risk of changes in interest rates Investors should be aware that investing in shares may involve interest rate risks.

assistant: 利率改變的風險 投資者應瞭解投資股份可能涉及利率風險。
user: Please translate the following sentence from English to Chinese: As a result of significant redemption applications received over a limited period in a sub-fund invested in high yield fixed-income securities, the Board of Directors may invoke the procedure permitting the deferral of shareholder redemptions (See Section 2.3. "Deferral of Redemption").

assistant: 如在某段短期間內接獲大量贖回某投資於高息固定收益證券的附屬基金之申請，則董事會可運用准許遞延處理股東贖回的程序（請參閱第 2.3（6）節「遞延贖回」）。
user: Please translate the following sentence from English to Chinese: The Group Executive Board (“GEB”) has business management responsibility for UBS.

assistant: 集團執行委員會（「集團執行委員會」）負責瑞銀的業務管理。
user: Please translate the following sentence from English to Chinese: Such risks may have a negative impact on the performance of the ETF and may adversely affect the market value of and/or the potential gain or loss of our Single ELIs.

assistant: 該等風險或會對交易所買賣基金的表現造成負面影響及╱或對本行的單一股票掛鉤投資的市值及╱或潛在收益或損失有不利影響。
user: Please translate the following sentence from English to Chinese: Although many of the emerging and less developed market securities in which a Fund may invest are traded on securities exchanges, they may trade in limited volume and may encounter settlement systems that are less well organised than those of developed markets. Supervisory authorities may also be unable to apply standards that are comparable with those in developed markets. Thus there may be risks that settlement may be delayed and that cash or securities belonging to the relevant Fund may be in jeopardy because of failures of or defects in the systems or because of defects in the administrative operations of counterparties.

assistant: 雖然基金投資的很多新興和較落後市場證券均於證券交易所交易，但其交投量可能受到限制，結算制度亦未如已發展市場般完善。 監管當局亦未必能落實媲美已發展市場的準則，因此可能存在結算延誤的風險，和因結算制度失敗或故障或對手方之行政營運失誤造成相關基金現金或證券的損失。
user: Please translate the following sentence from English to Chinese: For the purpose of the relations between shareholders, each Portfolio shall be deemed to be a separate entity.

assistant: 就股東之間的關係而言，各投資組合將被視爲獨立實體。
user: Please translate the following sentence from English to Chinese: In these circumstances, the Noteholder shall be deemed to have presented and surrendered such Note (together with the Delivery Notice) on the business day in London next following the date on which such presentation and surrender occurred.

assistant: 在該等情況下，票據持有人須被視爲已在緊隨該等出示及交出票據的日的第二日的一個倫敦營業日已（連同一份交付通知）出示及交出票據。
user: Please translate the following sentence from English to Chinese: The Trust Deed also provides that notwithstanding the above, the Manager may with the consent of the Depositary adjust the value of any Investment if, having regard to currency, applicable rate of interest, maturity, marketability and/or such other considerations as they may deem relevant, they consider that such adjustment is required to reflect the fair value thereof.

assistant: 信託契據亦規定，儘管上文所述，如基金經理經考慮貨幣、適用利率、到期日、可銷售性及／或其可能認爲相關的其他考慮因素後，認爲需要作出調整任何投資的價值以反映其公平價值，則可在保管人的同意下作出該調整。
user: Please translate the following sentence from English to Chinese: On June 5, 2006, the court dismissed all of the claims in the Newby action against Deutsche Bank AG and its affiliates.

assistant: 於二零零六年六月五日，法庭撤銷Newby訴訟中的所有對德意志銀行及其聯屬公司的指稱申索。
user: Please translate the following sentence from English to Chinese: To Western Europe (outside the euro zone), country risk exposure amounted to 6.4 billion euros (the most important non-euro country being the United Kingdom), and to North America to 3.0 billion euros.

assistant: 於西歐（非歐元區），國家風險約爲 64億歐元（最主要的非歐元國家爲英國），而北美則爲30億歐元。
user: Please translate the following sentence from English to Chinese: On the other hand, if the actual applicable tax levied by PRC tax authorities is less than that provided for by the Manager so that there is an excess in the tax provision amount, Unitholders who have redeemed the Units before PRC tax authorities' ruling, decision or guidance in this respect will be disadvantaged as they would have borne the loss from the Manager's overprovision.

assistant: 另一方面，如果中國稅務當局徵收的實際適用稅率低於基金經理作爲證據撥備的，而出現超額稅項撥備，在中國稅務當局就此方面作出任何有關的裁決、決定或指引前已贖回單位的單位持有人，將受不利影響，因爲他們已經承擔了基金經理超額撥備所帶來的損失。
user: Please translate the following sentence from English to Chinese: or (ii) the total redemption amount in relation to a redemption request, as the Manager may at its discretion determine.

assistant: 或(ii)與贖回要求相關的總贖回金額。
user: Please translate the following sentence from English to Chinese: BOCHK Hong Kong Dollar Income Fund (Class A – USD Units) are offered at the issue price of “USD issue price” per Unit of BOCHK Hong Kong Dollar Income Fund (Class A – USD Units) (exclusive of any applicable initial charges).

assistant: 中銀香港港元收入基金（A類－美元單位）按中銀香港港元收入基金（A類－美元單位）之每單位「美元發行價」（不包括任何適用的首次收費）發售。
user: Please translate the following sentence from English to Chinese: A Fund may invest in the Shares of another Fund provided that that Fund does not hold shares in other funds.

assistant: 基金可投資於另一項基金的股份，惟該項基金不得持有其他基金的股份。
user: Please translate the following sentence from English to Chinese: Such measures may have associated impact on the economy or financial market of an emerging market.

assistant: 該等措施可能對新興市場的經濟或金融市場有連帶影響。
user: Please translate the following sentence from English to Chinese: Exposure to exchange rate risks in respect of the HKD Notes In respect of the HKD Notes only, you should be aware that there may be an exchange rate risk where the Notes are repaid after the termination of the Swap Agreement (other than early redemption upon the exercise of the Issuer’s Call Option).

assistant: 就港元債券承擔的匯率風險 僅就港元債券而言，　閣下應留意，倘港元債券於終止掉期協議後償還（不包括髮行人贖回選擇權獲行使時而提前贖回），可能存在匯率風險。
user: Please translate the following sentence from English to Chinese: Any divergence between CNH and CNY may adversely impact investors.

assistant: CNH與CNY間的任何差異可能對投資者構成不利影響。
user: Please translate the following sentence from English to Chinese: (b) oversight duties;

assistant: (b) 監督職務；
user: Please translate the following sentence from English to Chinese: The main factor that determines the performance of a swap contract is the movement in the price of the underlying investment, specific interest rates, currencies and other factors used to calculate the payment due by and to the counterparty.

assistant: 決定掉期合約表現的主要因素爲相關投資的價格變動、特定利率、貨幣及其他用於計算由交易對手支付或支付予交易對手的到期款項的因素。
user: Please translate the following sentence from English to Chinese: In the case of Global Notes held in a clearing system, investors will have certain direct rights of enforcement against the Issuer in the event of a default in payment on the Notes.

assistant: 就透過結算系統持有的總額票據而言，假如出現拖欠票據款項之情況，投資者將對發行人擁有若干強制執行之直接權利。
user: Please translate the following sentence from English to Chinese: Equity Risk is the sensitivity of security or portfolio value to movement in the equity markets.

assistant: 股權風險是指證券或投資組合價值對股權市場變動的敏感性。
user: Please translate the following sentence from English to Chinese: No CDSC or switching charge is payable at the time of a switch of U Shares to U Shares in another Fund.

assistant: 把 U 股轉換至另一基金的 U 股時毋須繳納遞延手續費或轉換費。
user: Please translate the following sentence from English to Chinese: The PRC stock exchanges may have lower trading volumes than some OECD exchanges and the market capitalisations of listed companies may be smaller compared to those on more developed exchanges in developed markets.

assistant: 中國股票交易所的交投量可能低於部分經合組織交易所，以及上市公司的市值可能小於在發達市場的較發達交易所上市的公司。
user: Please translate the following sentence from English to Chinese: For Philippine tax purposes, the Funds will normally be classified as trusts.

assistant: 就菲律賓稅務而言，該等基金將一般被分類爲信託。
user: Please translate the following sentence from English to Chinese: However, expenses directly attributable to the exempt income will be disallowed for tax purposes. Common expenses indirectly attributable to exempt income should be disallowed to the extent that the proportion of exempt to total taxable and exempt income is more than 10%.

assistant: 然而，直接歸屬於免稅收益的開支將不準作稅務用途。 間接歸屬於免稅收益的一般開支亦不準作稅務用途，但以總應課稅收益的獲豁免部份及免稅收益超過10%爲限。
user: Please translate the following sentence from English to Chinese: By specifying that this Condition 10(n) is applicable, no inference should be made as to the interpretation of the “Not Contingent” Deliverable Obligation Characteristic in the context of limited recourse or similar terms applicable to Deliverable Obligations other than Qualifying Policies.

assistant: 就本條件10(n)被指明爲適用而言，除合資格政策外，在有限追索或適用於交付責任的類似條款的範疇，對「非或然」交付責任特性的解釋不應有任何推論。