billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Any failure by Shenzhen Caizhiyun Network or its shareholders to perform their obligations under our contractual arrangements with them would have a material adverse effect on our business and financial position If Shenzhen Caizhiyun Network or its shareholders fail to perform its or their respective obligations under the Structured Contracts, we may have to incur substantial costs and expend significant resources and time to enforce those contacts and rely on legal remedies under PRC laws.

assistant: 倘深圳市彩之雲網絡或其股東未能履行我們與彼等所訂立合約安排項下的責任，可對我們的業務及財務狀況造成重大不利影響 倘深圳市彩之雲網絡或其股東未能履行其或彼等各自於架構合約項下的責任，我們強制執行該等合約時可能產生重大成本及虛耗大量資源及時間，並依靠中國法律的法律補救辦法。
user: Please translate the following sentence from English to Chinese: We provide discount with pre-agreed rates or rebates to our major advertising agency customers which are based on the total sales per year.

assistant: 基於每年的銷售總額，我們向主要廣告代理客戶提供事先協定的折扣率或回扣。
user: Please translate the following sentence from English to Chinese: As confirmed by our Directors, during the Track Record Period, there was no instance of any departure from the above standard approval procedures.

assistant: 據董事確認，於往績記錄期內，並無任何違反上述標準審批程序的情況。
user: Please translate the following sentence from English to Chinese: If we are successful in acquiring the land use rights, we will jointly develop the project with the relevant counterparty.

assistant: 倘我們成功收購土地使用權，我們與該相關對手方共同發展該項目。
user: Please translate the following sentence from English to Chinese: Name of Shareholder

assistant: 股東名稱
user: Please translate the following sentence from English to Chinese: (f) You should give electronic application instructions through White Form eIPO at the times set out in the section headed ‘‘How to Apply for the Hong Kong Offer Shares—When to Apply for the Hong Kong Offer Shares—White Form eIPO’’.

assistant: (f) 閣下須於“如何申請香港發售股份—申請香港發售股份的時間—白表 eIPO”一節所載時間，通過白表 eIPO 發出電子認購指示。
user: Please translate the following sentence from English to Chinese: See “— Critical Accounting Policies — Impairment of Receivables.” As of December 31, 2008, 2009 and 2010, provision for impairment of other receivables from third parties was RMB749.6 million, RMB724.2 million and RMB694.4 million, respectively, representing 79.3%, 76.7% and 50.5%, respectively, of our total other receivables as of those dates.

assistant: 請參閱「－主要會計政策－應收賬款減值」。 在2008年、2009年和 2010年12月31日，對第三方其他應收款的壞賬準備分別爲人民幣749.6百萬元、人民幣724.2百萬元和人民幣694.4百萬元，分別佔我們截至此等日期的其他應收款總額79.3%、76.7%和50.5%。
user: Please translate the following sentence from English to Chinese: For each of the two years ended 31 May 2002, the sales of VoIP gateways and related equipment accounted for about 14% and 2% respectively of the Group’s total turnover.

assistant: 截至二零零二年五月三十一日止兩個年度各年，VoIP網關及相關設備之銷售額分別佔本集團總營業額約 14%及 2%。
user: Please translate the following sentence from English to Chinese: The Placing initially comprises 60,000,000 New Shares being offered for subscription by the Company (assuming the Over-allotment Option is not exercised) and 60,000,000 Sale Shares being offered for sale by the Vendors at the Issue Price.

assistant: 全數包銷 配售初步包括由本公司按發行價提呈以供認購之60,000,000新股（假設超額配股權不獲行使）以及由賣方提呈出售之60,000,000股待售股份。
user: Please translate the following sentence from English to Chinese: Termination.

assistant: 終止。
user: Please translate the following sentence from English to Chinese: Our trading business allows us to expand the distribution of our branded flooring products overseas.

assistant: 我們的貿易業務可使我們拓展品牌地板產品海外分銷業務。
user: Please translate the following sentence from English to Chinese: Principal Terms of the Transactions The Contractual Arrangements comprise the following agreements:

assistant: 交易主要條款合約安排包括以下協議：
user: Please translate the following sentence from English to Chinese: (iv) transferring Acetic Anhydride to, from and between the terminal, jetty and the manufacturing facility owned by Celanese Acetyl located in Nanjing, the PRC at the Nanjing Chemical Industry Park facility;

assistant: (iv) 在碼頭、登岸碼頭及塞拉尼斯多元所擁有位於中國南京化學工業園區的製造設施之間往返輸運醋酸酐；
user: Please translate the following sentence from English to Chinese: This Web Proof Information Pack must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack.

assistant: 閱讀本資料集時，必須一併細閱本資料集首頁上「警告」一節。
user: Please translate the following sentence from English to Chinese: Our Group's treasury operations exposure mainly arises from its transactions in currencies other than the RMB.

assistant: 本集團的財資營運風險主要來自其人民幣以外的貨幣的交易。
user: Please translate the following sentence from English to Chinese: (37) the Option Agreement dated 17 December 2010 entered into between Aoshen Hong Kong, Mr. RUAN and Jinan Lvban, whereby Aoshen Hong Kong has been granted options to acquire, directly or though one or more nominees, all or part of the entire equity interest in Jinan Lvban held by Mr. RUAN at nil consideration or the minimum amount as permitted by the applicable PRC laws, while Aoshen Hong Kong may exercise such options at any time and in any manner at its sole discretion subject to compliance with the PRC laws, and other rights as summarised in the section headed “Structure Agreements” of this document;

assistant: (37) 奧神香港、阮先生及濟南旅伴於 2010 年 12 月 17 日訂立的購股權協議，據此，奧神香港獲授購股權，可直接或透過一名或以上的代名人，以零代價或適用中國法律允許的最低金額，收購阮先生持有的濟南旅伴全部股權的全部或部分，奧神香港可在遵守中國法律及本文件「結構協議」一節概述的其他權利規限下，獨自酌情於任何時候及以任何方式行使該等購股權；
user: Please translate the following sentence from English to Chinese: As of June 30, 2010, our manganese ore reserves at Bembe´ le´ Manganese Mine were approximately 18.54 Mt at an average manganese grade of 31.59%, which are expected to support approximately 16 years of mine production assuming a production rate of 1,150,000 tpa of ore, according to the SRK Report.

assistant: 於二零一零年六月三十日，根據SRK報告，我們於Bembélé錳礦的錳礦石儲量爲約18,540,000噸，平均錳品位爲31.59%，假設礦石生產率爲 1,150,000噸╱年，預期可供約16年的開採生產。
user: Please translate the following sentence from English to Chinese: In undertaking our valuation of the property if completed, we have made reference to various recent sales prices of residential premises and car parking spaces within the same district.

assistant: 在對物業（倘竣工）進行估值時，我們參照了同區住宅物業及車位的多個近期售價。
user: Please translate the following sentence from English to Chinese: To the extent that the net proceeds from the Placing are not immediately required for the above purposes, it is the present intention of our Directors that such proceeds will be placed on short-term interest bearing deposits with authorised financial institutions in Singapore and/or Hong Kong.

assistant: 倘來自配售的所得款項淨額無需即時作上述用途，董事目前有意將有關所得款項存放至新加坡及╱或香港認可金融機構作爲短期計息存款。
user: Please translate the following sentence from English to Chinese: (i) Special and ordinary resolutions A special resolution of the Company must be passed by a majority of not less than threefourths of the votes cast by such members as, being entitled so to do, vote in person or, in the case of such members as are corporations, by their duly authorised representatives or, where proxies are allowed, by proxy at a general meeting of which notice has been duly given in accordance with the Articles.

assistant: (i) 特別及普通決議案 本公司之特別決議案須在股東大會上親身出席並有權投票之股東或（若股東爲法團）正式授權代表或（若允許委任之代表）受委代表以不少於四分之三大多數票通過。 有關大會須根據細則正式發出通知。
user: Please translate the following sentence from English to Chinese: (a) A person or a close member of that person’s family is related to the Group if that person:

assistant: (a) 被視爲與　貴集團有關聯的個人和與其個人關係密切的家庭成員爲如果該方：
user: Please translate the following sentence from English to Chinese: Pledged bank deposits .

assistant: 已抵押銀行存款 .
user: Please translate the following sentence from English to Chinese: 100% Dali Marketing Development

assistant: 100% 大理商業地產策劃
user: Please translate the following sentence from English to Chinese: and (iv) waiters and waitresses. Restaurant operations are highly service-oriented and labour-intensive.

assistant: 及(iv)服務員。 餐飲業務非常注重服務，且勞動力高度集中。
user: Please translate the following sentence from English to Chinese: Š levy fines on us and/or confiscate the proceeds that they deem to have been obtained through non-compliant operations;

assistant: 向我們徵收罰金及╱或沒收彼等認爲通過違規營運獲得的收益；
user: Please translate the following sentence from English to Chinese: We periodically review the payment status of our accounts receivables and take appropriate measures to collect overdue accounts.

assistant: 我們會定期檢討應收賬款的付款狀況，並採取適當措施收回逾期賬款。
user: Please translate the following sentence from English to Chinese: Our sales managers, under the direction of the general manager of the local branch, are directly in charge of project sales.

assistant: 銷售經理在地方分支總經理的指示下直接負責項目銷售。
user: Please translate the following sentence from English to Chinese: ii. Huangshi OVU Development has obtained the necessary permits and approvals for the construction of the property and such permits and approvals have not been withdrawn or amended. Huangshi OVU Development has the lawful and complete rights for the development of the property;

assistant: ii. 黃石光谷聯合已取得建設該物業的必要許可證及批文，而該等許可證及批文未有撤回或修訂。 黃石光谷聯合擁有開發該物業的合法完整權利；
user: Please translate the following sentence from English to Chinese: Investment yield(2) .

assistant: 投資收益率(2) .
user: Please translate the following sentence from English to Chinese: A previously recognised impairment loss of an asset other than goodwill is reversed only if there has been a change in the estimates used to determine the recoverable amount of that asset, but not to an amount higher than the carrying amount that would have been determined (net of any depreciation/amortisation) had no impairment loss been recognised for the asset in prior years.

assistant: 先前確認的資產（除商譽外）減值虧損，只會在用以釐定可收回金額的估計有所改變時撥回，但撥回的金額不可超過該項資產倘於以往年度未獲確認減值虧損的賬面值（扣除任何折舊╱攤銷）。
user: Please translate the following sentence from English to Chinese: The effective interest rate amortisation is included in other income and gains in profit or loss.

assistant: 實際利率攤銷乃於損益表入賬列作其他收入及收益。
user: Please translate the following sentence from English to Chinese: (i) the conclusion of our Company’s next annual general meeting;

assistant: (i) 本公司下屆股東周年大會結束時；
user: Please translate the following sentence from English to Chinese: Details of the principal terms of the Exchangeable Notes are as follows:

assistant: 可轉換票據之主要條款詳情如下：
user: Please translate the following sentence from English to Chinese: Since paper manufacturing enterprises discharge sewage in the course of production, they are subject to the aforesaid supervision of pollution sources.

assistant: 造紙企業生產過程中會產生污水，需要按照前述規定接受污染源監測。
user: Please translate the following sentence from English to Chinese: Our headquarters’ supply procurement department constantly evaluates our suppliers based on their sizes, production capabilities, quality control capabilities, financial stability and their ability to timely deliver raw materials and components.

assistant: 本公司總部的供應採購部門持續根據本公司供貨商的規模、產能、質量控制能力、財務穩定性和按時交付原材料與部件的能力對其加以評估。
user: Please translate the following sentence from English to Chinese: Expected Price Determination Date(5) .

assistant: 預期定價日(5) .
user: Please translate the following sentence from English to Chinese: As a result, growth in energy demand in the PRC was cut to half of that of economic growth throughout the 1980s and 1990s (see Figure 2).

assistant: 結果是，在八十年代到九十年代整段期間，中國之能源需求增長得以減至經濟增長之一半（見圖 2）。
user: Please translate the following sentence from English to Chinese: – Banks, secured (a).

assistant: －銀行，有抵押(a) .
user: Please translate the following sentence from English to Chinese: As of September 30, 2009, we owned 177 properties and leased 1,025 properties in the PRC.

assistant: 截至 2009 年 9 月 30 日，本行在中國擁有 177 項物業，並租賃 1,025 項物業。
user: Please translate the following sentence from English to Chinese: We have established long-term relationships, as far back as 1999, with some of our suppliers.

assistant: 我們已與部分供應商建立長期關係，有些從一九九九年開始。
user: Please translate the following sentence from English to Chinese: The principal activities of the Group is selling of apparel products together with the provision of related supply chain management services to its customers.

assistant: 貴集團的主要業務爲銷售服裝產品及向其客戶提供相關供應鏈管理服務。
user: Please translate the following sentence from English to Chinese: To the extent that it does not generate sufficient cash flow from operations to meet its cash requirements, it may rely on external borrowings and securities offerings.

assistant: 倘原集團自經營產生的現金流量不足以應付現金需求，則其可能倚賴向外借款及發行證券。
user: Please translate the following sentence from English to Chinese: A significant increase in the popularity of these alternative movie distribution channels and competing forms of entertainment could have a material and adverse effect on our business, financial condition and results of operations. Movie piracy, and particularly the availability of pirated movies through online distribution, may have an adverse effect on our business.

assistant: 此等其他電影發行渠道受歡迎程度以及娛樂競爭形式的大幅攀升可能會對我們的業務、財務狀況及經營業績造成重大不利影響。 電影盜版，特別是盜版電影的網絡發行，可能對我們的業務產生不利影響。
user: Please translate the following sentence from English to Chinese: (iv) General scope of business

assistant: (iv) 一般業務範圍
user: Please translate the following sentence from English to Chinese: Since the commencement of our cement trading business, we have been maintaining business relationships with our major customers in the Shanghai area.

assistant: 自我們的水泥貿易業務開始以來，我們一直與我們於上海地區的主要客戶維持業務關係。
user: Please translate the following sentence from English to Chinese: This calculation is based on the assumption that there were 13,000,000,000 A shares newly issued in the A Share Offering (assuming the over-allotment option for the A Share Offering is not exercised).

assistant: 此項計算假設 A股發售中新發行 13,000,000,000股（假設 A股發售的超額配售權未獲行使）。
user: Please translate the following sentence from English to Chinese: Such modules are relatively independent software programs spanning across multiple platforms and protocols.

assistant: 上述模組爲相對地獨立的軟件程式，涵蓋多個平臺及協定。
user: Please translate the following sentence from English to Chinese: Travel business process management company

assistant: 旅遊業務流程管理公司
user: Please translate the following sentence from English to Chinese: Our technical capabilities have enabled us to control and monitor the level of pollutants in the water or wastewater during our treatment process.

assistant: 我們的技術能力使我們能控制和監察處理工藝中供水或污水的污染物水平。
user: Please translate the following sentence from English to Chinese: Mr. Yang is a nephew of Mr. Yeung Kwok Keung.

assistant: 楊先生是楊國強先生的侄兒。
user: Please translate the following sentence from English to Chinese: As such, we did not make any provision for the outstanding land idle fees.

assistant: 因此，本公司並未就尚未支付的土地閒置費用作出任何撥備。
user: Please translate the following sentence from English to Chinese: This Information Pack must be read in conjunction with the section headed “Warning” on the cover of this Information Pack.

assistant: 本資料集必須與其封面所載的「警告」一節一併閱讀。
user: Please translate the following sentence from English to Chinese: Appointment and removal of accountants The Company shall appoint an independent firm of accountants that is qualified under the relevant regulations of the State to audit the Company’s annual reports and review the Company’s other financial reports.

assistant: 會計師的聘任及撤職本公司應當聘任符合國家有關規定的合資格獨立會計師事務所，負責審計本公司的年度報告，並審閱本公司的其他財務報告。
user: Please translate the following sentence from English to Chinese: We lease some of our retail space to third parties to operate their own retail outlets, primarily through our property leasing and management unit.

assistant: 本集團主要透過物業租賃及管理部門，向第三方出租部分零售鋪面經營其自有零售店。
user: Please translate the following sentence from English to Chinese: As at 1 August 2008, Sinoref International was held by Mr. Xu as to approximately 42%, Dr. Zhang as to approximately 5%, Mr. Fu Chengzheng as to approximately 3%, Mr. Gu Aoxing as to approximately 4%, Mr. Wang Zhizhong as to approximately 2%, Mr. Gao Zhilong as to 27% and Mr. Chai Xishu as to 17%.

assistant: 於二零零八年八月一日，華耐國際由徐先生持有約42%，張博士持有約5%，符承徵先生持有約3%，顧敖行先生持有約4%，王志中先生持有約2%，高志龍先生持有27%及柴希樹先生持有17%。
user: Please translate the following sentence from English to Chinese: If the Hong Kong Public Offering is not fully subscribed, the Sole Global Coordinator have the authority to reallocate all or any unsubscribed Hong Kong Offer Shares to the International Offering.

assistant: 倘香港公開發售未獲全數認購，則獨家全球協調人有權將全部或任何未獲認購的香港發售股份重新分配至國際發售。
user: Please translate the following sentence from English to Chinese: and 2. the total amount of the share capital of the Company repurchased by the Company (if any) pursuant to the repurchase mandate (as referred to below).

assistant: 及 2. 本公司根據購回授權（如下文所述）而購回（如有）之本公司股本總值。
user: Please translate the following sentence from English to Chinese: ACCOUNTANTS’ REPORT Opinion and review conclusion In our opinion, the financial information for each of the years ended 31 December 2004, 2005 and 2006 and the five months ended 31 May 2007, for the purpose of this report, and prepared on the basis set out in Note 2 of Section II below, gives a true and fair view of the combined state of affairs of the Group as at 31 December 2004, 2005 and 2006 and 31 May 2007 and of the Group’s combined results and cash flows for the years and period then ended.

assistant: 意見及審閱結論 本所認爲，就本報告而言，截至二零零四年、二零零五年及二零零六年十二月三十一日止年度各年及截至二零零七年五月三十一日止五個月的根據下文第II節附註2所載基準編制的財務資料已真實和公平地反映　貴集團於二零零四年、二零零五年及二零零六年十二月三十一日及二零零七年五月三十一日的合併財務狀況，以及　貴集團截至該等日期止年度及期間的合併業績及現金流量。
user: Please translate the following sentence from English to Chinese: Xiamen ranked seventh in the PRC in terms of container throughput in 2004.

assistant: 於二零零四年，以集箱裝吞吐量而論，廈門是中國第七大港口。
user: Please translate the following sentence from English to Chinese: 2. Litigation Insofar as our Directors are aware and to the best of their knowledge, there is no litigation, arbitration or claim of material importance engaged by any member of our Group and no litigation, arbitration or claim of material importance pending or threatened against any member of our Group that would have a material adverse effect on our Group’s results of operations or financial condition.

assistant: 2. 訴訟 就董事所悉及所知，本集團任何成員公司未曾且將不會牽涉重大訴訟、仲裁、申索且亦無任何尚未了結或面臨對本集團經營業績或財務狀況有重大不利影響的重大訴訟、仲裁或申索。
user: Please translate the following sentence from English to Chinese: The Skyland Group has complied with all covenants of its bank loans.

assistant: 斯凱蘭集團已遵守其銀行貸款下的所有契諾。
user: Please translate the following sentence from English to Chinese: NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS—continued

assistant: 未經審計簡明綜合財務報表附註—續
user: Please translate the following sentence from English to Chinese: The Company issued and allotted 291,500,000 shares of RMB1.00 each, credited as fully paid at par, to Zhaojin Group in consideration for the mining operations transferred to the Company.

assistant: 貴公司向招金集團發行及配發 291,500,000股每股面值人民幣 1.00 元的入賬列作繳足股份，以作爲向　貴公司轉讓採礦業務的代價。
user: Please translate the following sentence from English to Chinese: In particular, no Option may be granted during the period commencing one month immediately preceding the earlier of:

assistant: 尤其在緊接下列各項中最早日期一個月起計至業績公佈日期止期間，不得授出購股權：
user: Please translate the following sentence from English to Chinese: Any losses or liabilities which are not covered by our current insurance policies may have a material adverse effect on our business, financial condition, results of operations and prospects.

assistant: 我們當前保單未能覆蓋的任何損失或責任可能會對我們的業務、財務狀況、經營業績和前景造成重大不利影響。
user: Please translate the following sentence from English to Chinese: For example, CCASS Beneficial Owners are subject to a higher withholding tax rate, and they may not inspect our Share Register unless allowed to do so under the Personal Information Protection Act.

assistant: 例如，中央結算系統實益擁有人須繳納較高的預扣稅率，且除非《個人資料保護法》准許，否則彼等不得查閱我們的股東名冊。
user: Please translate the following sentence from English to Chinese: (a) this Web Proof Information Pack is only for the purpose of facilitating equal dissemination of information to investors in Hong Kong and not for any other purposes.

assistant: (a) 本網上預覽資料集僅爲便利向香港投資者同步發佈資訊，概無任何其他目的。
user: Please translate the following sentence from English to Chinese: Not less than RMB0.21 (equivalent to about HK$0.24)

assistant: 不少於人民幣 0.21 元（約等於 0.24 港元）
user: Please translate the following sentence from English to Chinese: Set out below is a graph showing an illustration of the accounting treatments of biological asset before harvesting and agricultural produce after harvesting:

assistant: 下圖顯示生物資產於收割前及農產品於收割後的會計處理方法：
user: Please translate the following sentence from English to Chinese: We developed life-of-mine (LOM) plans for each mine that provide the foundation of the cash flow projections.

assistant: 我們爲各礦制定了礦井服務年限規劃，並以此規劃作爲現金流量規劃的基礎。
user: Please translate the following sentence from English to Chinese: property, plant and equipment;

assistant: －物業、廠房及設備；
user: Please translate the following sentence from English to Chinese: Hong Kong is a special administrative region of the PRC with its own government and legislature established under the Basic Law, the mini-constitution of Hong Kong.

assistant: 香港是中國的特別行政區，擁有本身的政府及根據香港的小型憲法基本法成立的立法機構。
user: Please translate the following sentence from English to Chinese: China Securities Association, securities exchanges and other industry self-disciplinary organizations are responsible for the self-discipline of their members.

assistant: 中國證券業協會、證券交易所和其他行業自律組織負責各自會員的自律。
user: Please translate the following sentence from English to Chinese: We are a wholly-owned subsidiary of CRH.

assistant: 我們是華潤 （集團）旗下的一家全資附屬公司。
user: Please translate the following sentence from English to Chinese: Income tax Income tax comprises current and deferred tax.

assistant: 所得稅 所得稅包括即期稅項及遞延稅項。
user: Please translate the following sentence from English to Chinese: We are in the process of installing a DRP System in phases to track inventory levels in a real-time environment and forecast demand for our products at certain Boree Sales Points.

assistant: 本集團現正分階段在若干寶人牌銷售點安裝DRP系統，即時追蹤本集團產品的存貨水平及預計需求。
user: Please translate the following sentence from English to Chinese: We recorded revenue of RMB118.6 million for the first five months of 2010.

assistant: 我們在二零一零年首五個月錄得人民幣118.6百萬元的收益。
user: Please translate the following sentence from English to Chinese: Our high-grade titanium concentrates process will not materially increase the numbers of workers required.

assistant: 我們的高品位鈦精礦洗選將不需要增加工人的數量。
user: Please translate the following sentence from English to Chinese: GROUP I – PROPERTY INTERESTS HELD AND OCCUPIED BY THE GROUP IN THE PRC

assistant: 第一類—貴集團在中國持有及使用之物業權益
user: Please translate the following sentence from English to Chinese: Please refer to the section headed ‘‘History, reorganisation and corporate structure — Reorganisation’’ in this prospectus for further details on the debt capitalisation.

assistant: 有關債務資本化的進一步詳情，請參閱本招股章程「歷史、重組及公司架構—重組」一節。
user: Please translate the following sentence from English to Chinese: (b) Share capital The Companies Law provides that where a company issues shares at a premium, whether for cash or otherwise, a sum equal to the aggregate amount or the value of the premiums on those shares shall be transferred to an account, to be called the “share premium account”. At the option of a company, these provisions may not apply to premiums on shares of that company allotted pursuant to any arrangement in consideration of the acquisition or cancellation of shares in any other company and issued at a premium.

assistant: (b) 股本 公司法規定，倘公司按溢價發行股份，則不論旨在換取現金或其他代價，均須將相當於該等股份溢價總值之款項撥入名爲「股份溢價賬」之賬項內。 對於公司根據任何安排爲支付收購或註銷任何其他公司股份之代價而配發並以溢價發行之股份之溢價，公司可選擇不按上述規定處理。
user: Please translate the following sentence from English to Chinese: Fair value losses on available-for-sale financial assets, net of tax .

assistant: 可供出售金融資產公允價值變動，剔除稅項影響 .
user: Please translate the following sentence from English to Chinese: The terms of the CoOwnership Plan II are not subject to the provisions of Chapter 17 of the Listing Rules as the CoOwnership Plan II does not involve the grant of options by the Company to subscribe for new Shares.

assistant: 由於共同持股計劃II不涉及本公司授出可認購新股份的購股權，因此共同持股計劃II的條款毋須遵守上市規則第17章的規定。