billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (xvi) declare and represent that this is the only application made and the only application intended by you to be made to benefit you or the person for whose benefit you are applying;

assistant: (xvi) 聲明並陳述此乃閣下爲本身利益或閣下爲其利益提出申請的人士所提交及擬提交的唯一申請；
user: Please translate the following sentence from English to Chinese: All Classes of Shares relating to the same Sub-Fund will be commonly invested in accordance with such Sub-Fund’s Investment Objective and Policy but may differ with regard to their fee structure, Minimum Initial Subscription Amount, Minimum Subsequent Subscription Amount, Minimum Holding Requirement, Minimum Redemption Requirement, dividend policy, investor eligibility criteria or other particular feature(s) as the Board of Directors shall decide.

assistant: 同一附屬基金的所有股份類別將按照該附屬基金的投資目標和政策共同投資，但可能在其費用結構、最低首次認購額、最低其後認購額、最低持有量、最低贖回額、股息政策、投資者資格條件或董事會決定的其他特性方面各有不同。
user: Please translate the following sentence from English to Chinese: As at 30th September 2007, about 40% of the total bank loans were hedged by these swaps.

assistant: 於二零零七年九月三十日，總銀行貸款約40%均由該等掉期合約對沖。
user: Please translate the following sentence from English to Chinese: Accordingly, we do not provide any assurance that the actual outcome of the event or the transaction as at 31 July 2016 would have been as presented.

assistant: 因此，吾等無法保證該事件或交易於二零一六年七月三十一日之實際結果會如呈列所述。
user: Please translate the following sentence from English to Chinese: Total Expense Ratio:

assistant: 總費用比率：
user: Please translate the following sentence from English to Chinese: CESC and CSIC Disclaimer CSOP A80 ETF is not in any way sponsored, endorsed, sold or promoted by CESC or by CSIC and neither CESC or CSIC makes any warranty or representation whatsoever, expressly or implied, either as to the results to be obtained from the use of the Underlying Index and/or the prices at which the Underlying Index stands at any particular time on any particular day or otherwise.

assistant: CSOP A80 ETF 並非由中華交易服務或中證指數以任何方式保薦、認許、銷售或推廣，而中華交易服務或中證券指數對因使用相關指數而取得的結果及╱或相關指數於任何特定日子任何特定時間或其他時間所依據的價格概不作出任何明示或隱含的保證或陳述。
user: Please translate the following sentence from English to Chinese: The internal audit division is mandated to monitor the design and operating effectiveness of internal controls, including the internal controls on prohibition of improper use of our company’s bank accounts, and report on its findings of any material deviations from our company policies and guidelines.

assistant: 內部審覈部門經授權監控內部監控的設計及運營成效，包括禁止本公司銀行賬戶不當使用的內部監控，以及報告與本公司政策及指引有任何重大偏差的發現。
user: Please translate the following sentence from English to Chinese: Any contingent consideration to be transferred by the acquirer will be recognised at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration which is deemed to be an asset or liability, will be recognised in accordance with IAS 39 either in profit or loss or as a change to other comprehensive income.

assistant: 由收購方將予轉讓的任何或然代價於收購日期按公平值確認。 或然代價（被視爲一項資產或負債）公平值的其後變動按國際會計準則第 39 號的規定，確認爲損益或其他綜合收入的變動。
user: Please translate the following sentence from English to Chinese: Sino Expo is owned as to 100% by Mr. Du Xiaotang.

assistant: Sino Expo由杜曉堂先生全資擁有。
user: Please translate the following sentence from English to Chinese: Further copies of the Prospectus giving details of the Rights Issue are available at the Registrar, Computershare Hong Kong Investor Services Limited at Shops 1712-1716, 17th Floor, Hopewell Centre, 183 Queen’s Road East, Wanchai, Hong Kong, during normal business hours.

assistant: 載有供股詳情之供股章程可於一般營業時間於過戶處香港中央證券登記有限公司（地址爲香港灣仔皇后大道東 183 號合和中心 17 樓 1712 至 1716 室）索取。
user: Please translate the following sentence from English to Chinese: All transactions under the service concession arrangements were made with local governments and carried out at terms set out in the respectively service concession arrangements. APPENDIX I

assistant: 服務特許權安排下的所有交易乃與當地政府訂立及按各服務特許權安排的條款進行。 附錄一
user: Please translate the following sentence from English to Chinese: DIVIDEND DISTRIBUTION The principal regulations governing distribution of dividends paid by wholly foreign-owned enterprises mainly include, among others:

assistant: 股息分派 監管外商獨資企業股息分派的主要法規主要包括：
user: Please translate the following sentence from English to Chinese: (i) At least three years’ experience in property management;

assistant: (i) 在物業管理方面至少具有三年經驗；
user: Please translate the following sentence from English to Chinese: The following table demonstrates the sensitivity to a reasonably possible change in milk price, with all other variables held constant, of YST Heping’s profit before tax (through the impact on changes in the milk price).

assistant: 下表說明在所有其他變數維持不變的情況下，原生態和平的除稅前溢利對牛奶價格的合理可能變動的敏感程度（透過對牛奶價格變動造成的影響）。
user: Please translate the following sentence from English to Chinese: We believe the professionalism and execution capabilities of our workforce have been key factors to our success and will continue to be one of our competitive strengths.

assistant: 本集團相信，本集團員工的專業態度及執行能力乃本集團成功的關鍵因素，並將繼續爲本集團的其中一項競爭優勢。
user: Please translate the following sentence from English to Chinese: Investors of the Sub-fund have no Rights in the Underlying A shares:

assistant: 附屬基金投資者對相關 A 股不享有權利：
user: Please translate the following sentence from English to Chinese: We will continue to adjust our product mix and enhance our product positioning in an effort to increase our revenue and gross profit.

assistant: 本集團將繼續調整產品組合，並提升產品定位，藉此提高收入及毛利。
user: Please translate the following sentence from English to Chinese: As the electrical appliances market was relatively saturated in Guangdong Province, the PRC with competition from online retailers, the gross profit margin decreased accordingly.

assistant: 由於中國廣東省的電器市場相當飽和，加上來自網上零售商的競爭，故毛利率相應下跌。
user: Please translate the following sentence from English to Chinese: 2. Achieving consistent market coverage by ensuring that each market’s size segment is represented in its proportional weight in the composite universe.

assistant: 2. 確保在綜合指數中，每一市場的規模部分以其比例權重表示，以達致一致的市場覆蓋。
user: Please translate the following sentence from English to Chinese: The table below sets out the details of the Directors and senior management’s positions with the Controlling Shareholders and our Company.

assistant: 下表載列董事及高級管理人員於控股股東與本公司擔當的職位。
user: Please translate the following sentence from English to Chinese: (ii) the information in the databases of other maritime data collection agencies may differ from the information in CRSL’s database;

assistant: (ii)其他海事數據採集機構數據庫的資料可能不同於CRSL數據庫的資料；
user: Please translate the following sentence from English to Chinese: The Sub-Funds do not try to “beat” the market they reflect and do not seek temporary defensive positions when markets decline or are judged to be overvalued.

assistant: 附屬基金不會試圖「跑贏」其反映的市場，在市場下滑或被判斷爲價值偏高的時候，亦不會力求作出臨時的防守性持倉。
user: Please translate the following sentence from English to Chinese: Our Directors believe that, as a result of the awards and recognitions, we are able to attract a broader customer base.

assistant: 董事相信，憑藉該等獎項及殊榮，我們將吸引更廣泛客戶羣體。
user: Please translate the following sentence from English to Chinese: and (m) the rules of the Share Option Scheme.

assistant: 及 (m) 購股權計劃之規則。
user: Please translate the following sentence from English to Chinese: In addition, we also have many direct overseas customers, including Bekaert, a multi-national home textile company based in Europe, and Universal Tekstil, a large textile manufacturer in Turkey.

assistant: 此外，我們亦擁有多名直接海外客戶，包括一間以歐洲爲基地的跨國家居紡織品公司 Bekaert 及土耳其一名大型紡織品製造商 Universal Tekstil。
user: Please translate the following sentence from English to Chinese: For the planning and design proposal in respect of a real estate development project, the relevant report and approval procedures required by the Law of the PRC on Urban and Rural Planning (中華人民共和國城鄉規劃法) and local statutes on municipal planning must be followed and a Planning Permit for Construction Works (建設工程規劃許可證) must be obtained from the municipal planning authority.

assistant: 房地產開發項目的規劃設計方案必須按照《中華人民共和國城鄉規劃法》及地方關於城市規劃管理的有關法規履行相關報批手續，並向城市規劃部門申領《建設工程規劃許可證》。
user: Please translate the following sentence from English to Chinese: He/she/it understands that neither the rights or Rights Shares have been or will be registered under the Securities Act or with any securities regulatory authority of any state, territory, or possession of the US and the rights or Rights Shares are being distributed and offered outside the US in reliance on Regulation S. Consequently he/she/it understands the rights or Rights Shares may not be offered, sold, pledged or otherwise transferred in or into the US, except in reliance on an exemption from, or in transactions not subject to, the registration requirements of the Securities Act.

assistant: 彼明白，有關權利或供股股份均並無（亦將不會）根據《證券法》或在美國任何州、地區或領地之任何證券監管當局註冊，而有關權利及供股股份乃依據規例S在 美國以外分發及提呈。 因此，彼明白，有關權利或供股股份不可在或向美國提呈、出售、質押或另行轉讓，惟依據《證券法》註冊規定之豁免或在無須遵守《證券法》註冊規定之交易除外。
user: Please translate the following sentence from English to Chinese: Revenue from external customers Results Segment gross profit

assistant: 來自外界客戶的收益 業績分部毛利
user: Please translate the following sentence from English to Chinese: – If the revenue generated from one business is greater than 50% of total company revenue, then the company belongs to the corresponding sub-sector.

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界別。
user: Please translate the following sentence from English to Chinese: Further information required [●] to be included in this document regarding the repurchase of Shares is set out in “Appendix VI- Statutory and General Information — Further Information about our Group — Repurchase by our Company of its own securities” This mandate will expire at the earliest of:

assistant: [●]規定須載入本文件有關購回股份的其他資料載於「附錄六－法定及一般資料－有關本集團的其他資料－本公司購回其本身證券」一段。 此項授權將於下列最早日期屆滿：
user: Please translate the following sentence from English to Chinese: (c) Save as disclosed in the accountants report in Appendix I to this prospectus, we have no material mortgage or charge.

assistant: (c) 除本招股章程附錄一會計師報告所披露者外，本集團概無重大按揭或抵押。
user: Please translate the following sentence from English to Chinese: In the opinion of the directors, no deferred tax assets in respect of these tax losses were recognised upon losses incurred due to unpredictability of future profitability of respective group entities.

assistant: 董事認爲，概無就因未能預測貴集團各實體未來的獲利能力產生的虧損確認有關稅項虧損的遞延稅項資產。
user: Please translate the following sentence from English to Chinese: With precision filter that blocks insoluble particles as small as 0.2 micron in diameter

assistant: 使用精密過濾器能夠阻隔直徑細至 0.2 微米的不溶性微粒
user: Please translate the following sentence from English to Chinese: Any of these factors may lead to the Units of an Index Fund trading at a premium or discount to the Net Asset Value in the secondary market.

assistant: 任何該等因素均可導致基金單位於二手市場之買賣價較資產淨值出現溢價或折讓。
user: Please translate the following sentence from English to Chinese: Total number of backers of the project

assistant: 專案出資者總人數
user: Please translate the following sentence from English to Chinese: Due to the other growth and the investments in infrastructure construction, China’s construction machinery industry has experienced rapid growth in the past decade, and currently represents the largest market for construction machinery in the world.

assistant: 由於其他行業的增長及於基礎設施的投資，中國工程機械行業在過去十年迅速發展，目前是全世界最大的工程機械市場。
user: Please translate the following sentence from English to Chinese: The notice will contain the reasons for the termination, the consequences to Unitholders of terminating the Index Fund and the alternatives available to them, and any other information required by the Code. Unless previously terminated, the Trust will terminate on 16 November 2081.

assistant: 該通知將載有終止之原因、終止指數基金對基金單位持有人之後果及其他可選擇之方案，以及守則規定之任何其他資料。 除非提前終止，否則信託基金將於二零八一年十一月十六日終止。
user: Please translate the following sentence from English to Chinese: Purchase of juvenile products.

assistant: 購買兒童用品。
user: Please translate the following sentence from English to Chinese: As the PRC’s legislative system is evolving, it is also not uncommon for new laws and regulations to be promulgated and put into effect at a short notice.

assistant: 由於中國法制目前正不斷演化，頒佈新法律及法規並以短時間的通知正式生效實屬常見。
user: Please translate the following sentence from English to Chinese: Gross profit is equal to revenue less cost of sales. Gross profit margin is calculated as gross profit divided by revenue.

assistant: 毛利等於收益減銷售成本。 毛利率按毛利除以收益計算。
user: Please translate the following sentence from English to Chinese: The Controlling Shareholders, their respective associates and other Connected Persons are also our ordinary customers and these services are provided as a part of our business and on normal commercial terms.

assistant: 控股股東、其各自的聯繫人及其他關連人士亦爲我們的一般客戶，提供該等服務爲我們業務的一部份，並按一般商業條款進行。
user: Please translate the following sentence from English to Chinese: The investors do not bear any performance or currency risk of the Invested Assets;

assistant: 投資者無須承擔投資資產的表現或貨幣風險；
user: Please translate the following sentence from English to Chinese: 12. Exercise of Option

assistant: 12. 行使購股權
user: Please translate the following sentence from English to Chinese: In addition, the chairman of the nomination committee should be a director who is not, or who is not directly associated with a substantial shareholder (with interest of 5% or more in the voting shares of the company).

assistant: 此外，提名委員會主席應爲並非主要股東（於 5%或以上公司有表決權股份中擁有權益）或與主要股東有直接聯繫的董事。
user: Please translate the following sentence from English to Chinese: The output of our cooking wine products is subject to the constraints of stock of yellow rice wine, the base wine for our cooking wine products, which in turn is subject to the availability of funding for purchase of rice as well as production facilities and warehouse storage space.

assistant: 我們料酒產品的產量受黃酒（用於生產我們料酒產品的基酒）存貨限制的影響，而黃酒的存貨則受到可用於採購大米的資金、生產設施及倉庫儲存空間的影響。
user: Please translate the following sentence from English to Chinese: Our business operations and the industry in which we operate could cause changes to our strategies and business plans.

assistant: 我們的業務經營及所在行業可能會迫使我們更改策略及業務計劃。
user: Please translate the following sentence from English to Chinese: o Including significant new eligible securities (such as IPOs which were not eligible for earlier inclusion) in the index.

assistant: o 將合資格而且大額的新證券(例如早前不被納入的首次公開招股)納入指數之內。
user: Please translate the following sentence from English to Chinese: (i) any loss, damage, penalty and expenses incurred in connection with the non-compliance incidents as disclosed in “Business — Litigation and legal compliance” in this prospectus;

assistant: (i) 因本招股章程「業務—訴訟及法律合規」所披露違規事件所產生的任何虧損、損壞、處罰及開支；
user: Please translate the following sentence from English to Chinese: The prior approval indicates the number of foreign workers a company is allowed to bring in from NTS countries and the PRC. It also determines the number of workers who can have their work permits renewed, or who can be transferred from another company in Singapore.

assistant: 預先批准註明公司獲准從非傳統原居地國家及中國輸入的外籍工人數目，並訂明可續期工作證或可從另一間新加坡公司轉職的工人數目。
user: Please translate the following sentence from English to Chinese: The value of the Invested Assets may be affected by market events.

assistant: 投資資產價值可能受市場事件影響。
user: Please translate the following sentence from English to Chinese: At the time of its establishment, Hunan Huisheng’s registered capital was held as to 70.0% by Mr. Ding, 9.9% by Mr. Ding Jingxi (丁敬喜), 9.9% by Mr. Zhang Zhizhong (張志忠), 5.6% by Mr. Yu Jishi (於濟世), 3.3% by Mr. Wang Haijun (王海軍), 1.0% by Mr. Zhang Jianlong (張建龍) and 0.3% by Ms. Li Xianjie (李賢傑).

assistant: 於成立之後，湖南惠生的註冊資本分別由丁先生（佔 70.0%）、丁敬喜先生（佔 9.9%）、張志忠先生（佔 9.9%）、於濟世先生（佔 5.6%）、王海軍先生（佔 3.3%）、張建龍先生（佔 1.0%）及李賢傑女士（佔 0.3%）持有。
user: Please translate the following sentence from English to Chinese: The amount of other receivables increased by RMB53.4 million from RMB7.4 million as at 31 December 2009 to RMB60.8 million as at 31 December 2010, which was mainly because of the receivables of RMB47.0 million for disposal of a piece of land and certain buildings and machinery as at 31 December 2010 pursuant to an agreement entered into between Changchun Huateng and Changchun Jingyue Economic Development Zone Land Acquisition and Reserve Centre dated 10 September 2010 and another agreement entered into between Changchun Jingyue Economic Development Zone Land Acquisition and Reserve Centre and a third party purchaser in relation to the resumption of the land use rights of the land situated at the Commercial/Residential Zone of Wei Xing Road, Changchun Jingyue Development Zone, Changchun City, Jilin Province, PRC.

assistant: 其他應收款項金額由二零零九年十二月三十一日的人民幣7.4百萬元增加人民幣53.4百萬元至二零一零年十二月三十一日的人民幣60.8百萬元，主要是由於在二零一零年十二月三十一日出售一幅土地及若干樓宇及機器的應收款項人民幣47.0百萬元所致，而出售乃根據長春華騰與長春淨月經濟開發區土地收購儲備中心於二零一零年九月十日訂立的一份協議以及長春淨月經濟開發區土地收購儲備中心與一名第三方買家訂立有關收回位於中國吉林省長春市長春淨月開發區衛星路商業住宅區的土地的土地使用權的另一份協議進行。
user: Please translate the following sentence from English to Chinese: BASIS OF PRESENTATION Pursuant to the Reorganisation, the Company became the holding company of all the companies now comprising the Group subsequent to the end of the Track Record Period.

assistant: 呈列基準 根據重組，本公司於往績期結束後成爲現時組成本集團的所有公司的控股公司。
user: Please translate the following sentence from English to Chinese: Practicable Date

assistant: 最後實際可行日期
user: Please translate the following sentence from English to Chinese: We also retain external real estate agents to assist in implementing our sales and marketing plans and strategies.

assistant: 我們亦聘用外部房地產代理人協助實施銷售及市場推廣計劃及策略。
user: Please translate the following sentence from English to Chinese: 1. For 17 items of the properties with a total gross floor area of approximately 11,732.15 sq.m., the Company has obtained relevant RETCs under the name of the Company and relevant land use rights are granted.

assistant: 1. 至於該等物業下的17項（總建築面積約爲11,732.15平方米），　貴公司已經以　貴公司的名義獲得相關房地產業權證，而相關土地使用權已獲出讓。
user: Please translate the following sentence from English to Chinese: As each of the percentage ratios (other than the profits ratio) for the annual amounts payable by PCCW Solutions Limited is less than 0.1% by reference to the Group’s financial results for the year ended 31 December 2010, this transaction would, upon [●], be exempt from the reporting, annual review, announcements and independent shareholders’ approval requirements pursuant to the relevant rules.

assistant: 由於參照本集團截至2010年12月31日止年度的財務業績，電訊盈科企業方案有限公司應付年度金額的各項適用百分比率（盈利比率除外）低於百分之零點一，故於 [●]後，該交易將獲豁免遵守相關規則有關申報、年度審覈、公告及獨立股東批准的規定。
user: Please translate the following sentence from English to Chinese: The Trust offers investors a convenient way to obtain indexbased exposure to the stock markets of a specific country or region.

assistant: 信託基金爲投資者提供了一個便利方法，獲得投資於與特定國家或地區的股市指數覆蓋範圍相若的投資機會。
user: Please translate the following sentence from English to Chinese: Other operating expenses .

assistant: 其他經營費用 .
user: Please translate the following sentence from English to Chinese: (viii) agree to disclose to our Company, our Hong Kong Share Registrar, the receiving bank, the Sole Sponsor, the Sole Global Coordinator, the Sole Bookrunner, the Sole Lead Manager, the Underwriters and/or their respective advisers and agents any personal data which they may require about you and the person(s) for whose benefit you have made the application;

assistant: (viii) 同意在本公司、香港股份過戶登記處、收款銀行、獨家保薦人、獨家全球協調人、獨家賬簿管理人、獨家牽頭經辦人、包銷商及╱或彼等各自的顧問及代理提出要求時，向彼等披露其可能要求提供有關閣下及　閣下爲其利益提出申請的人士的個人資料；
user: Please translate the following sentence from English to Chinese: Over the years, we built a good and stable relationship with our customers and expanded our business to the PRC, the Philippines and Japan.

assistant: 我們於多年來與客戶建立良好及穩定的關係，並將業務擴展至中國、菲律賓及日本。
user: Please translate the following sentence from English to Chinese: Description of the Shares available to Hong Kong investors

assistant: 可供香港投資者認購的股份說明 類別
user: Please translate the following sentence from English to Chinese: He also has a long position on 2,963,414 Shares by virtue of the Share Options granted to him under the share options scheme upon exercise of the Share Options and 1,000,000 Shares by virtues of the restricted shares granted to him under the Share Award Scheme upon vesting of restricted shares.

assistant: 由於彼獲得根據購股權計劃授予之購股權，故於行使該等購股權後，彼擁有2,963,414股股份之好倉； 且由於彼獲得根據股份獎勵計劃授予之限制性股份，故於該等限制性股份獲歸屬後，彼亦擁有1,000,000股股份之好倉。
user: Please translate the following sentence from English to Chinese: (xx) Cancellation of options Any cancellation of options granted but not exercised must be subject to the consent of the relevant grantee and the approval of our Directors.

assistant: (xx) 註銷購股權 註銷任何已授出但尚未行使的購股權須經相關承授人同意及董事批准。
user: Please translate the following sentence from English to Chinese: The significant decrease during the five months ended May 31, 2016 was because we did not incur similar one-off service fees.

assistant: 截至2016年5月31日止五個月的大幅減少乃由於我們並無產生類似一次性服務費。
user: Please translate the following sentence from English to Chinese: However, if the articles of association do not authorise the manner or purchase, a company cannot purchase any of its own shares unless the manner of purchase has first been authorised by an ordinary resolution of our company.

assistant: 然而，若組織章程細則沒有批准購回的方式，則在取得本公司的普通決議案批准購回的方式之前，公司不得購回本身的任何股份。
user: Please translate the following sentence from English to Chinese: The Trustee will value various Securities held by the Sub-Fund as set out in Part 1 of this Prospectus.

assistant: 受託人將評估本章程第一部分所載子基金持有的多隻證券。
user: Please translate the following sentence from English to Chinese: (e) our Company has no outstanding convertible debt securities;

assistant: (e) 本公司概無尚未行使的可換股債務證券；
user: Please translate the following sentence from English to Chinese: With the promotion of fuel economy by various policy-makers, there are opportunities for the driveline system industry in the development of compatible applications for hybrid and electric vehicles. Geographically, demand for driveline systems in developing countries, such as China, India and Brazil, grew at a faster rate than in developed regions, such as the United States and Europe, from 2007 to 2012.

assistant: 隨著多個決策者提倡 燃料經濟，動力傳動系統於發展混合動力及電動汽車的兼容應用程式方面享有機遇。 地理上來說，自 2007 年至 2012 年，中國、印度及巴西等發展中國家的動力傳動系 統需求增長速度較美國及歐洲等發達地區更快。
user: Please translate the following sentence from English to Chinese: As of 30 April 2013 there are 1,538 listed companies, 481 of which are listed on the Shenzhen Stock Exchange main board with total market capitalisation of RMB3.48 trillion, 701 of which are listed on the small and medium enterprises (“SME”) board with total market capitalisation of RMB3.04 trillion, and 355 of which are listed on the ChiNext (the board mainly for “hi-tech” companies) with total market capitalisation of RMB1.01 trillion.

assistant: 截至 2013 年 4 月 30 日，合共有 1,538 間上巿公司，當中481間於深圳證券交易所主板上巿，總巿值人民幣3.48萬億元，701間於中小企業（「中小企」）板上巿，總巿值人民幣 3.04 萬億元，355 間則於創業板上巿（該板以「高科技」公司爲主），總巿值人民幣 1.01 萬億元。
user: Please translate the following sentence from English to Chinese: If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed by adjusting the allowance account. Any subsequent reversal of an impairment loss is recognised in the income statement, to the extent that the carrying value of the asset does not exceed its amortised cost at the reversal date.

assistant: 就按攤銷成本計量之財務資產而言，倘於其後之期間，減值虧損之金額出現減少而當該等減少可客觀地與確認減值虧損後所發生之事件聯繫，則此前確認之減值虧損於損益中撥回，惟於撥回減值日期之資產賬面值不超出倘沒有確認減值之原有攤銷成本，方可進行撥回。
user: Please translate the following sentence from English to Chinese: The Pre-IPO Investment of approximately US$34.37 million by Standard Chartered Private Equity was irrevocably settled and received by Top Wheel on December 13, 2011.

assistant: Standard Chartered Private Equity作出的首次公開發售前投資約34.37百萬美元已於2011年12月13日不可撤回地清償並由 Top Wheel 收取。