billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Financial derivative instruments may be used in some or all of the following strategies:

assistant: 金融衍生工具可用於下列部分或全部策略：
user: Please translate the following sentence from English to Chinese: This is the legislative framework for the implementation in Hong Kong of the Standard for Automatic Exchange of Financial Account Information (“AEOI”).

assistant: 這是在香港實施自動交換金融帳戶資料（「AEOI」）標準的法律框架。
user: Please translate the following sentence from English to Chinese: The sub-fund may invest up to 25% of its net assets in China A-shares through the Shanghai-Hong Kong Stock Connect and up to 25% of its net assets in CAAPs.

assistant: 本附屬基金可將其最多 25% 的淨資產透過滬港股票市場交易互聯互通機制投資於中國 A 股及將其最多 25% 的淨資產投資於中國 A 股連接產品。
user: Please translate the following sentence from English to Chinese: The prices will be expressed exclusive of any subscription fee or redemption fee which may be payable on subscription or redemption.

assistant: 所示價格不包括任何將於認購或贖回時應付的認購費或贖回費。
user: Please translate the following sentence from English to Chinese: b) An investment management agreement between the Fund, the Management Company and Investec Asset Management Limited dated 30 November 2014 pursuant to which the latter acts as investment manager of the Fund.

assistant: (b) 本基金、管理公司及天達資產管理有限公司於2014年11月30日簽訂的投資管理協議，根據該協議後者作爲本基金的投資經 理。
user: Please translate the following sentence from English to Chinese: Each nominal amount of Notes equal to the lowest Specified Denomination specified in the applicable Pricing Supplement and the relevant Issue Prospectus will be redeemed by payment of the Redemption Amount specified in the applicable Pricing Supplement and the relevant Issue Prospectus, or if not so specified, as defined in Condition 5(h) — Index Linked Redemption Notes on page 63 of this Programme Prospectus.

assistant: 相等於適用定價補充文件及有關發行章程所指定的最低指定面額各票據的票面值，將透過支付適用定價補充文件及有關發行章程所指定或（倘無指定）本計劃章程第63頁條件5(h)－贖回額與指數掛鉤票據所指定的贖回額贖回。
user: Please translate the following sentence from English to Chinese: If, upon the settlement of PRC tax with the relevant PRC tax authorities, the PRC Tax Provision is not enough to cover the tax being charged by such PRC tax authorities, we will bear the shortfall.

assistant: 於向相關中國稅務機關結算中國稅項後，倘中國稅項撥備不足以支付由該等中國稅務機關收取的稅項，我們將承擔差額。
user: Please translate the following sentence from English to Chinese: Robert Parker, Compliance Director, London - responsible for compliance arrangements across the Jupiter Group;

assistant: Robert Parker，倫敦合規總監－負責木星集團內的合規安排；
user: Please translate the following sentence from English to Chinese: In the case of an in specie redemption these taxes will be at the charge of the investor.

assistant: 倘以實物形式贖回，則有關稅項由投資者承擔。
user: Please translate the following sentence from English to Chinese: Other elements such as quality of management, ability to grow margin, exposure to the higher growth market, will also be considered.

assistant: 此外，亦會考慮管理層質素、利潤率增長能力及業務佔高增長市場的比重等其他元素。
user: Please translate the following sentence from English to Chinese: The performance of the TraHK and the performance by the manager of the TraHK and the trustee of the TraHK of their respective obligations are not guaranteed by the Hong Kong Government and that the Hong Kong Government has given no guarantee or assurance that the investment objective of the TraHK will be met.

assistant: 香港政府對盈富基金的表現，以及盈富基金的經理人及受託人履行其各自之責任的表現均不作保證； 而且香港政府並不擔保或保證盈富基金將可達致其投資目標。
user: Please translate the following sentence from English to Chinese: The Board agreed with the AC’s proposal for the reappointment of KPMG as the Group’s external auditors for 2018.

assistant: 董事會同意審覈委員會續聘畢馬威會計師事務所爲本集團 2018 年度外聘核數師的建議。
user: Please translate the following sentence from English to Chinese: For example, if at the end of a performance period there is a sudden large increase in the number of Shares combined with a strong outperformance of the Fund’s performance benchmark, this increase in average number of Shares may cause a higher or lower performance fee to be paid than would be the case if there was no change in the number of Shares over the period.

assistant: 例如在表現期末，股份數目突然大增和基金表現遠超過基準，股份平均數目增加可能會導致所支付的表現費較期內股份數目不變的爲高或低。
user: Please translate the following sentence from English to Chinese: Purchase of Shares Application to Purchase Shares To make an initial investment, investors should carefully read the contents of the Prospectus and this Hong Kong Supplement, complete the AB Funds Application Form (received from an authorized dealer or the Hong Kong Representative) and return it to an authorized dealer together with a cheque or, in the case of payment by telegraphic transfer, a copy of the investor's remittance instructions (as explained in the section entitled "Payment for Purchase of Shares" below), as well as either (i) for investors who are individuals, a photocopy of the investor's Hong Kong Identity Card or passport or (ii) for investors that are companies or other entities, a certified extract of the commercial registry or companies registry together with information concerning beneficial owners' constituent documents.

assistant: 首次作出投資時，投資者應仔細閱讀認購章程和本香港補充資料的內容，填妥聯博基金申請表格（從認可交易商或香港代表取得）以及將之交回認可交易商，連同支票，或如以電匯形式付款則連同投資者的匯款通知影印本（其解釋見下文「購買股份的付款」一節），以及 (i) 如爲個人投資者，則連同投資者的香港身份證或護照影印本或 (ii) 如爲公司或其他機構投資者，則連同經核證的商業登記或公司登記摘錄，以及有關實益擁有人的組成文件資料。
user: Please translate the following sentence from English to Chinese: In addition, the Manager, the Investment Manager and Sub-Manager and their affiliates may purchase property (including securities) from, sell property (including securities) or lend funds to, or otherwise deal with, any entity which is the issuer of a security held by the Fund.

assistant: 此外，經理人、投資經理人及助理經理人及彼等之聯營公司可能向基金所持證券之發行人購買財產\n （包括證券）、出售財產（包括證券）或借出資金，或進行其他交易。
user: Please translate the following sentence from English to Chinese: Appendix B.II

assistant: 附錄 B.II
user: Please translate the following sentence from English to Chinese: The Investment Manager may decide not to use any of these instruments or strategies.

assistant: 投資經理可決定不運用任何此等工具或策略。
user: Please translate the following sentence from English to Chinese: Securities which are subordinated and/or have a lower credit rating are generally considered to have a higher credit risk and a greater possibility of default than more highly rated securities.

assistant: 與較高評級證券比較，次級及或較低信貸評級的證券通常被認爲須承受較高信貸風險和較大違約的可能性。
user: Please translate the following sentence from English to Chinese: Please refer to the Fund Specific Prospectus for the fee payable on a conversion exchange of Units.

assistant: 請參閱基金特定章程有關轉換單位的應付費用。
user: Please translate the following sentence from English to Chinese: On 31 March 2017 the Board of Directors of the Company approved the adoption of a modified operating model for the Indian Equity Fund whereby future investment in Indian equities shall be made directly by the Indian Equity Fund, rather than through the Subsidiary, with a transition of assets from the Subsidiary to the Indian Equity Fund.

assistant: 於二零一七年三月三十一日，本公司的董事會批准採納印度股票基金的經修訂運作模式，據此，日後於印度股票的投資須由印度股票基金直接作出，而非透過毛裏裘斯子公司作出，資產將由毛裏裘斯子公司轉移至印度股票基金。
user: Please translate the following sentence from English to Chinese: Possession of such information may in some instances occur despite MFS’ efforts to avoid such possession, but in other instances MFS may choose to receive such information (for example, in connection with participation in a creditors’ committee with respect to a financially distressed issuer).

assistant: 雖然MFS努力避免持有此類資料，但有時仍會持有此類資料，但在其他情況下，MFS可選擇接收此類資料（例如，爲參加與陷入財務困難的發行人有關的債權人委員會）。
user: Please translate the following sentence from English to Chinese: In the case that the Manager enters into a repurchase agreement on behalf of a Fund, the Manager will have the right to recall any securities subject to the agreement or to terminate the repurchase agreement at any time.

assistant: 基金經理若代表基金訂立購回協議，基金經理將有權隨時討回協議所涉及的任何證券，或終止購回協議。
user: Please translate the following sentence from English to Chinese: Other costs and expenses chargeable to the Schemes The Trustee is entitled under each Trust Deed to charge, foreign currency dealing and other charges (including transaction charges) in relation to insurance, acquisition, or realisation of investments of each Scheme, the collection of any loan, or borrowing transaction by each Scheme.

assistant: 該等計劃應付的其他成本及開支 受託人有權根據各信託契據就保險、收購或變現各計劃的投資、收取任何貸款或各計劃進行的借款交易收取外匯交易及其他費用（包括交易費）。
user: Please translate the following sentence from English to Chinese: (i) if “Actual/Actual (ISMA)” is specified in the applicable Pricing Supplement, subject to the terms of the applicable Pricing Supplement:

assistant: (i) 在適用之定價補充文件之條款規限下，倘適用之定價補充文件註明「實際／實際(ISMA)」：
user: Please translate the following sentence from English to Chinese: While our China business was severely challenged, we achieved solid results in Hong Kong and overseas.

assistant: 儘管中國業務面對嚴峻的考驗，但香港及海外業績表現穩健。
user: Please translate the following sentence from English to Chinese: If all or substantially all of the risks and rewards are retained, the transferred financial assets are not derecognized from the balance sheet;

assistant: 瑞士銀行訂立若干交易，據此，其轉讓在資產負債表上確認的金融資產但保留已轉讓資產的所有或部分風險及回報。
user: Please translate the following sentence from English to Chinese: According to Circular 36 and Caishui \n[2016] No. 70, a supplementary notice to Caishui \n[2016] No. 36 issued by the MOF and the SAT concerning the financial industry (“Circular 70”), gains derived by QFIIs and RQFIIs from the transfer of PRC Securities will be exempt from VAT since 1 May 2016.

assistant: 根據通知36號及財稅\n[2016] 70號（財政部及國稅局就財稅\n[2016] 36號頒佈有關金融業的補充通知（「通知70號」）），由2016年5月1日起，Q F I I及R Q F I I自轉讓中國證券所得的收益獲豁免繳納增值稅。
user: Please translate the following sentence from English to Chinese: Specifically, the Compartment may conduct credit default swaps.

assistant: 特別是本成分基金可進行信貸違約掉期。
user: Please translate the following sentence from English to Chinese: HSBC Institutional Trust Services (Asia) Limited 1 Queen’s Road Central Hong Kong

assistant: 滙豐機構信託服務（亞洲）有限公司香港 皇后大道中1號
user: Please translate the following sentence from English to Chinese: Loans and advances of all kinds, even those which are guaranteed, are classified as bad or doubtful if they carry an identified credit risk arising from one of the following events:

assistant: 所有類型的貸款及墊款（即使已獲擔保者）倘因以下其中一項事件而帶有已確定信貸風險，則歸類呆壞賬：
user: Please translate the following sentence from English to Chinese: Marketing and business development expenses decreased 36%, primarily due to lower promotional costs.

assistant: 市場推廣及業務發展開支下降36%，主要是由於推廣成本減少所致。
user: Please translate the following sentence from English to Chinese: Please refer to “References to websites” on page 4 of this Issue Prospectus for a warning statement and a disclaimer relating to the usage of information contained in websites referred to above.

assistant: 請參閱本發行章程第4頁的「參考網站」，以作爲有關使用上文所述網站所載資料的警告和免責聲明。
user: Please translate the following sentence from English to Chinese: Any such hedging may be, in full or in part, and may be active or passive.

assistant: 這類對沖可能是全部或部分進行，亦可能是主動或被動進行。
user: Please translate the following sentence from English to Chinese: Issues can include less stability, lack of transparency and interference in political and bureaucratic processes and high levels of state intervention in society and the economy.

assistant: 發行可能涉及不穩、缺乏透明度及政治及官僚程序干擾，以及國家對社會及經濟的高水平干擾。
user: Please translate the following sentence from English to Chinese: At November 30, 2005 and 2004, the fair value of derivative assets included $2.6 billion and $3.4 billion, respectively, related to exchange-traded option and warrant contracts.

assistant: 於二零零五年及二零零四年十一月三十日衍生工具資產的公平值分別包括26億元及34億元，與外匯期權及認股權證合約有關。
user: Please translate the following sentence from English to Chinese: ]/ [deleted/replaced/amended/supplemented, the details of which are set out in an addendum dated [DATE]]/[The following shall be added after the [[NUMBER][st/nd/rd/th] paragraph under the] [sub-]section headed [TITLE] on page[s] [NUMBER] [to [NUMBER]] of [DOCUMENT]:

assistant: ] ╱ [ 其刪除╱取代╱修訂╱補充詳情載於於 [ 日期 ] 刊發的一份附錄 ] ╱ [ 下文將加入於 [ 文件 ] 中第 [ 數目 ] 頁 [ 至第 [ 數目 ] 頁 ] 題爲 [ 標題 ][ 一╱分 ] 節 [ 中的第 [ 數目 ] 段 ] 之後 ]：
user: Please translate the following sentence from English to Chinese: Qatar The shares are only being offered to a limited number of investors who are willing and able to conduct an independent investigation of the risks involved in an investment in such shares.

assistant: 卡塔爾股份現時只向願意而且能夠對投資於該等股份所涉及的風險進行獨立調查的少數投資者發售。
user: Please translate the following sentence from English to Chinese: “Calculation Period” has the meaning as specified in the applicable Term Sheet;

assistant: 「計算期間」具有適用條款表指定的涵義；
user: Please translate the following sentence from English to Chinese: The Manager has no obligation to redeem such Units at their issue price.

assistant: 投資經理並無義務以發行價贖回單位。
user: Please translate the following sentence from English to Chinese: “HKD Equivalent Amount” means, following the occurrence of an RMB Disruption Event and in respect of an amount payable in RMB on the relevant affected payment date, an amount in HKD determined by us as the Calculation Agent in our sole and absolute discretion acting in good faith and in a commercially reasonable manner, by converting such amount into HKD using the exchange rate as at 16:00 (Hong Kong time) of the twelfth Business Day from the original scheduled payment date, based on (i) the mid-market exchange rate of HKD per one USD as displayed on Reuters Page <HKD=> (or such replacement page) and (ii) the mid-market foreign exchange rate of RMB per one USD as displayed on Reuters page <CNH=> (or such replacement page), provided that if any such rate is not available, we as the Calculation Agent shall determine such exchange rate in our sole and absolute discretion acting in good faith and in a commercially reasonable manner.

assistant: 「港元等值金額」指於發生人民幣中斷事件後，就於有關受影響付款日期以人民幣應付的金額而言，本行（作爲計算代理）按本行的唯一及絕對酌情權以真誠及商業上合理的方式釐定的港元金額，而釐定方式是根據(i)路透社頁面<HKD=>（或有關替代頁面）所示的港元兌一美元的市場中間匯率及(ii)路透社頁面<CNH=>（或有關替代頁面）所示的人民幣兌一美元的市場中間匯率，使用自原來預定付款日期起計第十二個營業日下午四時正（香港時間）的匯率換算爲港元，惟倘無法取得任何上述匯率，則本行（作爲計算代理）將按本行的唯一及絕對酌情權以真誠及商業上合理的方式釐定有關匯率。
user: Please translate the following sentence from English to Chinese: Deposits relating to retail banking activities in France are mostly considered to be fixed-rate funds, and their total exceeds the duration of commitments of a similar nature.

assistant: 這些結構性風險季報屬會計性質。 關於法國零售銀行業務之存款大部份被視爲定息資金，而總額超越同類型之承擔。
user: Please translate the following sentence from English to Chinese: The Central Bank does not issue a list of approved markets.

assistant: 愛爾蘭央行並無刊發認可市場的名單。
user: Please translate the following sentence from English to Chinese: A (Accum-JPY) C (Accum-JPY)

assistant: A（英鎊） C（英鎊）
user: Please translate the following sentence from English to Chinese: Janus Henderson Horizon Fund prospectus Important information The Directors, whose names are set out in the Section ‘Directors, Management and Administration’ of this Prospectus accept responsibility for the information in this Prospectus.

assistant: 駿利亨德森遠見基金招股章程 重要資料 姓名列於本招股章程「董事、管理及行政」一節下的董事對本招股章程中的資料承擔責任。
user: Please translate the following sentence from English to Chinese: If a redemption or switch request results in a holding below the minimum holding set out in the relevant section of Appendix I or such lesser amount as the Manager may determine, on the relevant dealing day, the Manager may, at its absolute discretion, treat the redemption or switch request as an instruction to redeem or switch, as appropriate, the total holding in that particular class of units.

assistant: 倘若贖回或轉換之要求導致於有關之交易日所持單位低於附錄一有關章節所載之最低持有額或經理人可能釐定之該較低金額，經理人可絕對酌情決定將贖回或轉換之要求視作一項贖回或轉換（如適用）於該特定單位類別之總持有量之指示。
user: Please translate the following sentence from English to Chinese: 6. Emerging markets risk

assistant: 6. 新興市場風險
user: Please translate the following sentence from English to Chinese: In such event, the relevant Fund should receive securities from at least six different issues, but securities from any single issue should not account for more than 30% of the Fund’s net asset value;

assistant: 在該情況下，相關基金須收取最少六種不同發行的證券，但任何一種發行的證券不可超逾該基金資產淨值的 30%；
user: Please translate the following sentence from English to Chinese: In addition, an ETF may not be able to perfectly track the index it is designed to track, because of fees and expenses, imperfect correlation between the ETF’s assets and the underlying securities within the relevant tracking index, adjustments to the tracking index and regulatory policies.

assistant: 此外，ETF與其理應追蹤的指數可能脫節，原因基於有關費用及開支、ETF資產與相關追蹤指數的基礎證券之間關聯性不完全、調整追蹤指數及監管政策。
user: Please translate the following sentence from English to Chinese: Investors should note that they may be unable to open accounts or to transact in Shares on days on which the Distributor or other Intermediary is not open for business.

assistant: 投資者應注意，在分銷商或其他中介機構並未開放營業的日子，投資者未必能開設賬戶或進行股份交易。
user: Please translate the following sentence from English to Chinese: Subject to the restrictions imposed by the MPF Ordinance, the Manager may enter into financial futures and options contracts for the BEA Union Investment Greater China Growth Fund for hedging purposes to reduce risk and protect or enhance asset value, consistent with the investment objective of the BEA Union Investment Greater China Growth Fund.

assistant: 在《強制性公積金計劃條例》之限制下，基金經理可能會爲對沖目的而爲東亞聯豐大中華增長基金訂立金融期貨及期權合約，以減低風險及保護或提高資產價值，與東亞聯豐大中華增長基金的投資目標相符。
user: Please translate the following sentence from English to Chinese: 6. MANAGEMENT AND ADMINISTRATION.

assistant: 6. 經營管理 .
user: Please translate the following sentence from English to Chinese: Credit Risk Mitigants Collateral received Where possible, the Group takes collateral as a secondary recourse to the borrower. Collateral include cash, marketable securities, properties, trade receivables, inventory and equipment and other physical and financial collateral.

assistant: 信貸風險緩和因素 所收取的抵押資產集團儘可能將抵押資產作爲向借款人追索的次要方式。 抵押資產包括現金、有價證券、物業、應收帳款、存貨及設備以及其他有形及金融抵押資產。
user: Please translate the following sentence from English to Chinese: DISCLOSURE POLICY The Board of Directors may, subject to certain restrictions designed to protect the interests of the Fund and in compliance with applicable laws and regulations, such as those in relation with the prevention of market timing and related practices, authorize the disclosure on a confidential basis of information pertaining to the Fund’s positions.

assistant: 披露政策 在若干旨在保障本基金利益的限制的規限下，以及在遵守適用法律及法規（例如防止市場選時及相關做法的法律及法規）的情況下，董事會可授權在保密的基礎上披露有關本基金倉盤的資料。
user: Please translate the following sentence from English to Chinese: The following additional eligibility screenings apply to Red-chips and P-chips constituents, but not to H-Shares constituents.

assistant: 以下額外的挑選準則適用於紅籌股及 P 股成份股，但不適用於 H 股成份股。
user: Please translate the following sentence from English to Chinese: Tax law and practice in Russia is not as clearly established as that of the developed markets.

assistant: 俄羅斯的稅務法律和實務不像發達市場那樣清楚地確定。
user: Please translate the following sentence from English to Chinese: Credit loss (expense) / recovery\n

assistant: 信貸虧損（開支）追回款項\n
user: Please translate the following sentence from English to Chinese: While offshore RMB (CNH) and onshore RMB (CNY) represent the same currency, they are traded in different and separate markets which operate independently.

assistant: 境外人民幣 (CNH) 及境內人民幣 (CNY) 雖屬相同貨幣，但有關貨幣在不同、分開及獨立運作的市場上買賣。
user: Please translate the following sentence from English to Chinese: In addition, the following expressions shall have the following meanings in this Appendix E:

assistant: 此外，下述辭彙於本附錄 E 內的涵義如下：
user: Please translate the following sentence from English to Chinese: (c) Units in the Fund may not, except pursuant to a relevant exemption, be acquired or owned by, or acquired with the assets of an ERISA Plan.

assistant: (c) 除非根據有關豁免權進行，否則基金單位不得由ERISA計劃購買或擁有，或連同ERISA計劃之資產一併購買。
user: Please translate the following sentence from English to Chinese: The ineffective portion of the gain or loss is recognised immediately in the income statement under “Net trading income”.

assistant: 盈虧的無效部分會即時在損益表內的「淨交易收益」確認。
user: Please translate the following sentence from English to Chinese: This is an overview of the main features of our programme.

assistant: 本節內容爲本計劃的主要特點概覽。
user: Please translate the following sentence from English to Chinese: The weighted-average fair value of options granted in the three months ended July 1, 2005 was $17.98 per option.

assistant: 截至二零零五年七月一日止三個月授出購股權的加權平均公平值爲每份購股權 17.98元。
user: Please translate the following sentence from English to Chinese: The costs recognised for funding defined benefit plans are determined using the projected unit credit method, with annual actuarial valuations performed on each plan.

assistant: 就界定福利計劃之資金確認之成本，均採用預計單位基數精算成本法釐定，而且各計劃會每年進行精算估值。
user: Please translate the following sentence from English to Chinese: we will enter into a new supplemental trust deed every time we issue notes.

assistant: 本公司將會在每次發行票據時訂立一份新的補充信託契據。
user: Please translate the following sentence from English to Chinese: 4.4 Foreign currency risk (Continued)

assistant: 4.4 外匯風險（續）
user: Please translate the following sentence from English to Chinese: (B) in the case of a Put Index Linked Redemption Note:

assistant: (B) 就認沽贖回額與指數掛鉤票據而言：
user: Please translate the following sentence from English to Chinese: There is no guarantee that the desired hedging instruments will be available or hedging techniques will achieve their desired result.

assistant: 概不保證能夠獲得預期的對沖工具或對沖技巧將達致預期效果。
user: Please translate the following sentence from English to Chinese: Any such soft commission transactions referred to above will be at best execution price and brokerage rates will not be in excess of customary full service brokerage rates.

assistant: 任何該等上述軟性佣金交易將以最佳執行價格進行，而該經紀佣金比率並不高於基金慣常向提供全面服務的經紀所支付的佣金比率。
user: Please translate the following sentence from English to Chinese: Safekeeping fees: 0.0024% to 0.45% of the value of the securities Transactional fees:

assistant: 保管費： 證券價值的0.0024%至0.45% 交易費用：
user: Please translate the following sentence from English to Chinese: In this case, such amount of tax liabilities will impact units in the Hang Seng China Enterprises Index ETF at the relevant time, and the then existing unitholders and subsequent unitholders of the Hang Seng China Enterprises Index ETF will be disadvantaged.

assistant: 在此情況下，該等稅款將於有關時間影響恒生中國企業指數上市基金的單位，從而令該基金現有及其後的單位持有人受到不利影響。
user: Please translate the following sentence from English to Chinese: Our problem loans consist of nonaccrual loans, loans 90 days or more past due and still accruing and troubled debt restructurings.

assistant: 本銀行的問題貸款由非累算利息貸款、逾期未付90日或以上而仍在累算利息的貸款，以及需重組的呆賬組成。
user: Please translate the following sentence from English to Chinese: After finishing the valuation, the Fund Manager shall stamp the valuation with its official business seal and fax it in an encrypted and written form to the Fund Custodian.

assistant: 基金管理人完成估值後，將估值結果加蓋業務 公章以書面形式加密傳真至基金託管人，基金託管人按法律法規、《基金合同》規定的
user: Please translate the following sentence from English to Chinese: The financial management, risk exposure and hedging policy of Calyon is set out in Note 5 of the notes to the consolidated financial statement on pages 38 to 53 of this section of the Base Disclosure Document.

assistant: Calyon 的財務管理、承受風險及對沖政策載於本基本披露文件本節第38至53頁綜合財務報表附註的第5項附註。
user: Please translate the following sentence from English to Chinese:  the market conducted by the "listed money market institutions", as described in the FCA publication "The Investment Business Interim Prudential Sourcebook (which replaces the "Grey Paper") as amended from time to time;

assistant: 由FCA不時修訂的《The Investment Business Interim Prudential Sourcebook 》（取代《Grey Paper》）刊物中所述的「上市貨幣市場機構」所運作的市場；
user: Please translate the following sentence from English to Chinese: the fair values of investment contract liabilities are determined by reference to the fair value of the corresponding assets.

assistant: 投資合約負債的公平值乃參考相關資產公平值釐定。
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 December 1, 2010.

assistant: 倘須繳納營業稅，則將於二零一零年十二月一日起繳納最多爲營業稅 10%的城建稅及教育附加費。