billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (b) compliance with host country laws, regulations and permits, and payments made to host country governments in respect of tax, royalties and other significant payments on a country by country basis;

assistant: (b) 對公司所在國家的法律、規例及許可要求的遵守情況，以及向所在國家政府支付的稅項、專利費及其他重大款項，全部按國家逐一列載；
user: Please translate the following sentence from English to Chinese: (c) the beneficiary is found by the Exchange to have failed to comply with the requirement of rules 8A.15, 8A.18 or 8A.24.

assistant: (c) 本交易所裁定受益人未遵守《上市規則》第 8A.15、8A.18或 8A.24條的規定。
user: Please translate the following sentence from English to Chinese: Risk factors 29.12 The listing document should fully set out, explain and give appropriate prominence to any risk factors which should be drawn to prospective investors’ attention, having regard, as a minimum, to the following principles:

assistant: 風險因素 29.12 上市文件應最低限度以下列原則全部列出、解釋及突出須引起有意投資人士注意的風險因素，：
user: Please translate the following sentence from English to Chinese: Each and every director of the sponsor ﬁrm, and any ofﬁcer or representative of the sponsor firm supplying information sought in this form, should note that this form constitutes a record or document which is to be provided to the Exchange in connection with the performance of its functions under “relevant provisions” (as deﬁned in Part 1 of Schedule 1 to the Securities and Futures Ordinance (Cap 571) as amended from time to time) and is likely to be relied upon by the Exchange.

assistant: 保薦人公司的每一名董事以及任何提供本表格所需資料的保薦人公司高級人員或代表應注意，此表格構成保薦人公司履行根據「有關條文（」定義見不時予以修訂的香港法例第 571 章《證券及期貨條例》附表 1 第 1 部）的職責所須向交易所提供的紀錄或文件，並很可能是交易所將會依賴的資料。
user: Please translate the following sentence from English to Chinese: Definition of associate 14A.12 An “associate” of a connected person described in rule 14A.07(1), (2) or (3) who is an individual includes:

assistant: 聯繫人的定義 14A.12 《上市規則》第 14A.07(1)、(2) 或 (3) 條所述的關連人士之「聯繫人（」如關連人士是個人）包括：
user: Please translate the following sentence from English to Chinese: and (39) “trustees” has the meaning in rule 14A.12(1)(b) or 14A.13(2).

assistant: 及 (39)「受託人」(trustees) 具《上市規則》第 14A.12(1)(b) 或 14A.13(2) 條所述的涵義。
user: Please translate the following sentence from English to Chinese: 14A.66 The listed issuer must complete and submit any checklists for connected transactions prescribed by the Exchange from time to time.

assistant: 14A.66 上市發行人必須填報任何本交易所不時規定適用於關連交易的清單。
user: Please translate the following sentence from English to Chinese: (5) Cancellation of a listing

assistant: (5) 取消上市資格
user: Please translate the following sentence from English to Chinese: The third member shall be a member of the board of HKEC, except the Chief Executive of HKEC.

assistant: 第三名委員應爲交易及結算所董事會董事，但不得爲交易及結算所行政總裁。
user: Please translate the following sentence from English to Chinese: Where listing of non-collateralised structured products is sought the Exchange will consider the issuer’s risk management systems and procedures.

assistant: 如尋求上市者屬非抵押結構性產品，本交易所將考慮發行人的風險管理系統及程序。
user: Please translate the following sentence from English to Chinese: This would normally include interviewing the new applicant’s senior management and would often involve interviewing the new applicant’s major suppliers and customers, creditors and bankers;

assistant: 這一般包括會見新申請人的高級管理人員，其中又通常會約見新申請人的主要供應商及客戶、債權人及銀行；
user: Please translate the following sentence from English to Chinese: The Exchange may accept variation of the summary form of disclosure based on the issuer’s circumstances.

assistant: 本交易所可按情況接納發行人改變此摘要格式。
user: Please translate the following sentence from English to Chinese: In relation to consumer goods, references to customers are to the ultimate wholesaler or retailer, except when the issuer’s business incorporates the wholesaling or retailing operation.

assistant: 如與消費物品有關，客戶應指最終批發商或零售商，發行人的業務包括批發或零售業者則除外。
user: Please translate the following sentence from English to Chinese: Code Provisions A.7.1 For regular board meetings, and as far as practicable in all other cases, an agenda and accompanying board papers should be sent, in full, to all directors. These should be sent in a timely manner and at least 3 days before the intended date of a board or board committee meeting (or other agreed period).

assistant: 守則條文 A.7.1 董事會定期會議的議程及相關會議文件應全部及時送交全體董事，並至少在計劃舉行董事會或其轄下委員會會議日期的三天前（或協定的其他時間內）送出。 董事會其他所有會議在切實可行的情況下亦應採納以上安排。
user: Please translate the following sentence from English to Chinese: The Listing Division, the GEM Listing Committee, the GEM Listing (Review) Committee or the Listing Appeals Committee (as the case may be) will provide written reasons within 14 business days of receipt of the request.

assistant: 上市科、GEM 上市委員會、GEM 上市（複覈）委員會或上市上訴委員會（視屬何情況而定）將在接獲要求後的 14 個營業日內給予書面理由。
user: Please translate the following sentence from English to Chinese: The GEM Listing Rules apply to other debt issues by overseas issuers as they do to Hong Kong issuers, subject to the additional requirements, modiﬁcations or exceptions set out or referred to in this Chapter.

assistant: 《GEM 上市規則》適用於海外發行人的其他債務證券發行，一如適用於香港發行人，惟海外發行人須受本章所載列或提及的附加規定、修訂條文或例外情況所限制。
user: Please translate the following sentence from English to Chinese: 2 The figures in each half-year report and summary half-year report are the sole responsibility of the directors and they must ensure that the accounting policies applied to the figures are consistent with those applied to annual financial statements.

assistant: 2 每分半年報告及半年摘要報告的數字乃由董事全權負責，董事必須確保該等數字所採用的會計政策與年度財務報表所採用的相同。
user: Please translate the following sentence from English to Chinese: (c) the address of each of the issuer’s website and the GEM website, the place on the website where the electronic form prospectus may be accessed and how that prospectus may be accessed;

assistant: (c) 發行人網站及 GEM 網站的網址，可在該網站什麼位置取覽電子形式的招股章程，以及如何取覽該招股章程；
user: Please translate the following sentence from English to Chinese: In all cases the trading record period of a new applicant must enable the Exchange and investors to make an informed assessment of the management’s ability to manage the applicant’s business and the likely performance of that business in the future.

assistant: 在所有情況下，新申請人的營業記錄期間，須使本交易所及投資者可在掌握有關資料的情況下評估管理層對管理申請人業務的能力，以及評估該等業務日後的預期表現。
user: Please translate the following sentence from English to Chinese: 1. Under Chapter 14, the listed issuer may, at the time of the listed issuer’s group acquiring or accepting an option granted by a third party, seek shareholders’ approval for its exercise of the option in the future.

assistant: 1. 根據《上市規則》第十四章，上市發行人可於上市發行人集團購入或接受第三者授予的選擇權時，就日後行使選擇權尋求股東批准。
user: Please translate the following sentence from English to Chinese: See also rule 19.37.

assistant: 見《GEM 上市規則》第 19.37 條。
user: Please translate the following sentence from English to Chinese: However, notwithstanding who signs this form on behalf of the sponsor, the Management (as deﬁned in the SFC Sponsor Provisions) of the sponsor will be ultimately responsible for supervision of the work carried out by the sponsor ﬁrm and quality assurance in respect of that work.

assistant: 不過，無論是誰代表保薦人簽署此表格，保薦人的管理層（定義見「證監會保薦人條文」）須就保薦人公司工作的監督及質素保證負有最終責任。
user: Please translate the following sentence from English to Chinese: (a) the activities, profits and losses, assets and liabilities, financial position, management and prospects of the issuer and guarantor, in the case of a guaranteed issue;

assistant: (a) 發行人及（如屬擔保發行）擔保人的業務、資產及負債、財政狀況、管理、前景、溢利及虧損；
user: Please translate the following sentence from English to Chinese: 24.03 In order to allow the Exchange sufficient time to consider an application for listing on the basis of its supporting documents and to maintain an orderly new issues market, a new applicant must normally apply for a listing application on the prescribed form set out in Form A1 in Appendix 5 to the Exchange at the earliest possible opportunity and normally not less than 14 clear days prior to the date on which the listing document is to be bulk printed.

assistant: 24.03 爲使本交易所有充足時間根據有關的文件考慮上市申請，併爲維持發行新證券的正常市場秩序，新申請人須儘早，但通常須在上市文件正式付印至少足十四天前，用按附錄五 A1 表格的形式填具的申請表格向本交易所呈交上市申請。
user: Please translate the following sentence from English to Chinese: (6) a “commonly held entity” has the meaning in rule 20.25;

assistant: (6) 「共同持有的實體」(commonly held entity) 具有《GEM 上市規則》第 20.25 條所述的涵義；
user: Please translate the following sentence from English to Chinese: Such opinion should conﬁrm whether and to what extent consent has been obtained for the proposed development and all such information should be included in the valuation report and in the relevant document.

assistant: 該意見書應確認是否已就建議發展項目取得同意及取得同意的程度，而所有該等資料均須載列於估值報告及有關文件內。
user: Please translate the following sentence from English to Chinese: A.3 Board composition Principle The board should have a balance of skills, experience and diversity of perspectives appropriate to the requirements of the issuer’s business.

assistant: A.3 董事會組成 原則 董事會應根據發行人業務而具備適當所需技巧、經驗及多樣的觀點與角度。
user: Please translate the following sentence from English to Chinese: – a clawback mechanism that increases the number of shares to 30% when the total demand for shares in the subscription tranche is 15 times but less than 50 times the initial allocation;

assistant: －當市場對認購部分的股份總需求量達到初訂份額的 15 倍（但不超過 50 倍）時，運用回補機制，以便增加股份數目至 30%；
user: Please translate the following sentence from English to Chinese: 2 In assessing “relevant experience”, the Exchange will consider the individual’s:

assistant: 2. 評估是否具備「有關經驗」時，本交易所會考慮下列各項：
user: Please translate the following sentence from English to Chinese: (2) In respect of a direction given by the Commission under section 8, the recognized exchange company may make representations in writing to the Commission irrespective of whether representations in respect of that direction have been made by an issuer under subsection (1) and where the recognized exchange company makes such representations, the Commission shall notify the issuer.

assistant: (2) 不論是否有發行人根據第(1)款就證監會根據第8 條作出的指示作出申述，有關的認可交易所仍可就該指示向證監會作出書面申述。 如該認可交易所作出該項申述，證監會須通知有關的發行人。
user: Please translate the following sentence from English to Chinese: The audit committee should then be in a position to consider whether there has been or appears to be any impairment of the auditor’s judgement or independence for the audit.

assistant: 審覈委員會就此應可考慮有關情況有否損害或看來會損害核數師在覈數工作上的判斷力或獨立性。
user: Please translate the following sentence from English to Chinese: Where the issuer considers that the necessary degree of security cannot be maintained or that the security may have been breached, it must make an announcement or immediately apply for a trading halt or a trading suspension pending the announcement.

assistant: 如發行人認爲不能維持必需的保密程度，或者祕密可能已經外泄，即鬚髮出公告，或立刻申請短暫停牌或停牌，以待刊發有關公告。
user: Please translate the following sentence from English to Chinese: 2.17 The issuer must, to the extent that it is aware having made all reasonable enquiries, include in the listing document or circular:

assistant: 2.17 發行人在知悉有關資料的範圍內並進行所有合理查詢後，在其上市文件或通函內必須包括下列事項：
user: Please translate the following sentence from English to Chinese: 11.2 The notification of a new issue may be delayed while a marketing or underwriting is in progress.

assistant: 11.2 在進行市場推廣或包銷時，可延遲發出有關新發行債務證券的通知。
user: Please translate the following sentence from English to Chinese: 14A.94 Repurchases of own securities by a listed issuer or its subsidiary from a connected person is fully exempt if it is made:

assistant: 14A.94 上市發行人或其附屬公司向關連人士購回本身證券，如符合以下條件，將可獲得全面豁免：
user: Please translate the following sentence from English to Chinese: 8. Particulars of any commissions, discounts, brokerages or other special terms granted since the date to which the latest published audited accounts of the issuer were made up in connection with the issue or sale of any capital of any member of the group, together with the names of any directors or proposed directors, promoters or experts (as named in the listing document) who received any such payment or benefit and the amount or rate of the payment or benefit they received, or an appropriate negative statement.

assistant: 8. 自發行人最近期公佈經審覈賬目編制完成後，就發行或出售有關集團內任何成員公司的任何股本而給予任何佣金、折扣、經紀佣金或其他特別條件的有關詳情，以及收取任何該等款項或利益的董事或候任董事、發起人或專家的姓名（如載於上市文件者）及其收取款項或利益的數額或比率，或適當的否定聲明。
user: Please translate the following sentence from English to Chinese: (3) the number of options exercised during the financial year/period with the exercise price and (for options over listed securities) the weighted average closing price of the securities immediately before the date on which the options were exercised;

assistant: (3) 財政年度╱期間內行使的期權數目，連同行使價及（若期權涉及的是上市證券）有關證券在緊接期權行使日期之前的加權平均收市價；
user: Please translate the following sentence from English to Chinese: (1) provide a clear, concise and adequate explanation of its subject matter having regard to the provisions of rule 2.13;

assistant: (1) 根據《上市規則》第 2.13 條的規定，就其交易內容提供清晰、簡要及充足的解釋；
user: Please translate the following sentence from English to Chinese: Each quarterly report must state whether or not the information provided therein has been audited (and if so, must set out a copy of the auditors’ report thereon).

assistant: 每分季度報告須說明季度報告內的資料是否經過審計（如已經審計，應附有有關的核數師報告）。
user: Please translate the following sentence from English to Chinese: Each half-year report must state whether or not the information provided therein has been audited (and if so, must set out a copy of the auditors’ report thereon).

assistant: 每分半年報告須說明半年報告內的資料是否經過審計（如已經審計，應附有有關的核數師報告）。
user: Please translate the following sentence from English to Chinese: 4. The issuer must specify the minimum quantity of structured products for which it will provide liquidity in the stand alone, base or supplemental listing document.

assistant: 4. 發行人必須在獨立、基礎或補充上市文件中說明會爲結構性產品提供流通量的最低數量。
user: Please translate the following sentence from English to Chinese: Where the modifications in the auditors’ report refer to specific notes to the financial statements, the information in the financial statements should also be included in the preliminary announcement.

assistant: 如核數師報告的修訂意見關乎財務報表的某些附註，則初步公告亦須提供財務報表內的有關資料。
user: Please translate the following sentence from English to Chinese: Where the Exchange believes that an issuer or its advisers have permitted inside information regarding the issue of new securities to leak before its announcement, it will not normally consider an application for the listing of those securities.

assistant: 如本交易所相信發行人或其顧問容許有關新證券發行的內幕消息在公佈前外泄，本交易所對於該等證券的上市申請通常不會予以考慮。
user: Please translate the following sentence from English to Chinese: (5) “de minimis ratio” means the ratio determined in accordance with rules 20.74, 20.85(2) and 20.85(3) (as the case may be);

assistant: (5) 「最低比率」指根據《GEM 上市規則》第 20.74、20.85(2) 及 20.85(3) 條（視屬何情況而定）釐訂的比率；
user: Please translate the following sentence from English to Chinese: 16.02 The Exchange reserves the right to oblige listed issuers to issue supplementary particulars and/ or clarification announcements in circumstances where the Exchange is of the view that an issuer has failed to comply, in full, with the requirements of the GEM Listing Rules.

assistant: 16.02 如果本交易所認爲發行人沒有完全遵守《GEM 上市規則》的要求，則本交易所保留強制上市發行人發表補充詳情及╱或澄清公佈的權利。
user: Please translate the following sentence from English to Chinese: (1) to (7) above, listed issuers may alter the stated book-closure period in accordance with any delays made to the bookclose date so that the book-closure period remains the same;

assistant: (1) 至 (7) 分段所述的各種情況下，上市發行人可根據暫停登記日期所作的任何延期而改動所設定的截止登記期間，以便令截止登記期間維持不變；
user: Please translate the following sentence from English to Chinese: (b) addressing any other matters as the Exchange may have previously requested.

assistant: (b) 處理本交易所先前要求的任何其他事宜。
user: Please translate the following sentence from English to Chinese: If a profit forecast is made, the new applicant must comply with the provisions of rules 14.28 to 14.31.

assistant: 新申請人如作出盈利預測，則必須遵守《GEM 上市規則》第 14.28 至 14.31 條的規定。
user: Please translate the following sentence from English to Chinese: (4) in respect of certain levels of notifiable or connected transaction, for example, one involving substantial changes in the nature, control or structure of an issuer, where publication of full details is necessary to permit a realistic valuation to be made of the securities concerned.

assistant: (4) 關於若干程度的須予披露或關連交易，例如涉及發行人的性質、控制權或結構的重大轉變，需要公佈全部詳細資料以容許有關證券得到真實的估值。
user: Please translate the following sentence from English to Chinese: (2) a discussion and analysis of the group’s performance during the period covered by the accountants’ report covering all those matters set out in paragraph 32. Information to accompany circulars

assistant: (2) 有關集團在會計師報告涵蓋期間內（在第 32段所列事項方面）的表現的討論及分析。 通函須附載的資料
user: Please translate the following sentence from English to Chinese: and (4) information concerning each legal person or individual holding such securities constituting 10% or more of the existing issued share capital of the PRC issuer, and the number of shares held by each such legal person or individual.

assistant: 及 (4) 有關持有的該等證券，佔發行人現時已發行股本 10% 或以上的每一法人股東或個人股東的資料； 以及他們每人持有的股份數目。
user: Please translate the following sentence from English to Chinese: 2. [Repealed 2 November 2009]

assistant: 2. [ 已於 2009 年 11 月 2 日刪除 ]
user: Please translate the following sentence from English to Chinese: or (2) a firm of practising accountants acceptable to the Exchange which has an international name and reputation and is a member of a recognised body of accountants;

assistant: 或 (2) 本交易所接納的執業會計師事務所，該事務所須擁有國際名聲及稱譽，併爲一個獲認可的會計師組織團體的會員；
user: Please translate the following sentence from English to Chinese: (c) reviewing the fairness, reasonableness and completeness of any assumptions or projections relevant to the transaction;

assistant: (c) 審查與交易有關的任何假設或預測是否公平合理及完整；
user: Please translate the following sentence from English to Chinese: The Exchange should also be informed of any extension of time granted for the currency of temporary documents of title.

assistant: 如發行人延長臨時所有權文件的有效期，亦應通知本交易所。
user: Please translate the following sentence from English to Chinese: and (c) the independent board committee shall not consist of any independent non-executive directors who have a material interest in the relevant transaction or arrangement.

assistant: 及 (c) 獨立董事委員會的成員不得有任何於有關交易或安排中佔有重大利益的獨立非執行董事。
user: Please translate the following sentence from English to Chinese: (7) References in rules 13.59 and 13.60 to the issuer’s registrar providing a service, or to the issuer procuring that its registrar shall provide a service, shall not relieve the issuer of any obligations in respect of any acts or omissions of its registrar.

assistant: (7) 在《上市規則》第13.59及13.60條中提及由發行人的股票過戶登記處所提供的服務，或由發行人促使其股票過戶登記處所提供的服務，概無減免發行人因其股票過戶登記處的作爲或遺漏而須負起的任何責任。
user: Please translate the following sentence from English to Chinese: (2) A statement by the directors of whether or not the accountants’ report is qualified by the reporting accountants and if so, such qualification must be reproduced in full and the reasons for such qualification given.

assistant: (2) 一項關於申報會計師作出的會計師報告是否附有保留意見的聲明。 如附有保留意見，則該項保留意見必須全文轉載，並說明作出該項保留意見的原因。
user: Please translate the following sentence from English to Chinese: (b) the revaluation of assets;

assistant: (b) 資產重估；
user: Please translate the following sentence from English to Chinese: (4) a description of the method of calculation;

assistant: (4) 計算方法的說明；
user: Please translate the following sentence from English to Chinese: (1) the Exchange reserves the right, in its absolute discretion, to refuse a listing of securities of a PRC issuer if it believes that it is not in the public interest to list them;

assistant: (1) 本交易所保留其絕對酌情決定權，在本交易所認爲中國發行人的證券的上市不符合公衆利益的情況下，拒絕該等證券上市；
user: Please translate the following sentence from English to Chinese: An issuer shall inform the Exchange immediately and publish an announcement, at such time as any of its debt securities (or the debt securities of any of its subsidiaries) become listed or dealt in on any other stock exchange or securities market other than GEM, stating which stock exchange or securities market and of any consequences to the holders of its listed debt securities.

assistant: 如發行人的上市債務證券（或其任何附屬公司的債務證券）在 GEM 以外的任何其他證券交易所或證券市場上市買賣，發行人必須立即通知本交易所及刊發公告，並註明該證券交易所或證券市場的名稱，以及對其上市債務證券持有人所造成的任何後果。
user: Please translate the following sentence from English to Chinese: 10.28 If a rights issue is underwritten (whether in whole or in part) by a person or persons whose ordinary business does not include underwriting, the listing document must contain full disclosure of that fact.

assistant: 10.28 如供股獲其日常業務並不包括包銷的人士（全數或部分）包銷，上市文件必須完整披露該事實。
user: Please translate the following sentence from English to Chinese: This oversight role does not mean, however, that the GEM Listing Committee will be involved in the day-to-day administration of the GEM Listing Rules but the GEM Listing Committee will act as an independent review body and has retained the right to review at any time, on its own volition, any decision of the Chief Executive, the Executive Director of the Listing Division or any member of the staff of the Listing Division which is made under any of the powers delegated by the GEM Listing Committee and to endorse, modify, vary or reverse any such decision.

assistant: 然而，此監督角色並不表示 GEM 上市委員會將會介入日常執行《GEM 上市規則》的職能，而是 GEM 上市委員會將擔任獨立複覈機關的角色，並已保留按其本身的意願隨時複覈行政總裁、上市科執行總監或上市科任何職員根據 GEM 上市委員會轉授的權力所作出的任何決定的權力，同時亦已保留其可贊同、修正、更改或推翻該項決定的權力。
user: Please translate the following sentence from English to Chinese: An issuer’s board should not take undue risks to make short term gains at the expense of long term objectives. C.1.5 The board should present a balanced, clear and understandable assessment in annual and interim reports and other financial disclosures required by the Listing Rules.

assistant: C.1.5 有關董事會應在年度報告及中期報告及根據《上市規則》規定須予披露的其他財務資料內，對公司表現作出平衡、清晰及容易理解的評審。
user: Please translate the following sentence from English to Chinese: 2.05 These Exchange Listing Rules may be amended by the Exchange from time to time, subject to the approval of the Commission under section 24 of the Securities and Futures Ordinance.

assistant: 2.05 如依據《證券及期貨條例》第 24 條而獲得證監會的批准，本交易所可不時對“本交易所的上市規則”作出修改。
user: Please translate the following sentence from English to Chinese: In particular, it is recognised that an obligation on issuers who are providers of financial services (such as banks and insurance companies) to give information about suppliers would be of limited or no value, and there is therefore no disclosure requirement in respect of suppliers to such issuers.

assistant: 此外一些提供財務服務的發行人（如銀行及保險公司），因披露供應商資料屬於有限或無價值，此等發行人可免除披露供應商資料。
user: Please translate the following sentence from English to Chinese: ...\n for and on behalf of the Issuer

assistant: ...\n 發行人代表簽署
user: Please translate the following sentence from English to Chinese: 10.1 If the Issuer is not required to draw up its accounts so as to give a true and fair view but is required to draw them up to an equivalent standard, the Exchange may allow its accounts to be drawn up to that standard. Reference must, however, be made to the Exchange.

assistant: 10.1 如無規定發行人編制可如實公正顯示財政狀況的賬目，惟規定其賬目須按相等的標準編制，則本交易所可容許發行人按該等標準編制賬目，惟發行人須就此諮詢本交易所。
user: Please translate the following sentence from English to Chinese: 4. The securities for which application is now made are proposed to be listed by way of transfer of listing from GEM to the Main Board.

assistant: 4. 現申請上市的證券擬以由 GEM 轉往主板上市的方式上市。
user: Please translate the following sentence from English to Chinese: Issuers should have formal letters of appointment for directors setting out the key terms and conditions of their appointment.

assistant: 發行人應有正式的董事委任書，訂明有關委任的主要條款及條件。
user: Please translate the following sentence from English to Chinese: 35. (1) The full names and professional qualifications, if any, of:

assistant: 35. (1) 以下各人（如有）的全名及專業資格：