billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Group has the right of fund selection and it is able to retain the gain from the trust funds.

assistant: 本集團有權選擇基金，並且信託基金的收益將撥歸本集團所有。
user: Please translate the following sentence from English to Chinese: In particular, management fee is collected for administrative services provided such as cleaning services of the department store, promotional activities, security and maintenance services.

assistant: 尤其是，管理費乃爲百貨店的清潔服務、促銷活動、保安和維護服務等所提供的行政服務而收取。
user: Please translate the following sentence from English to Chinese: For example, PRC governmental policies, macroeconomic factors, including exchange rates, interest rates and the level of inflation, global economic trends, industry trends and practices, inventory levels, the levels of construction activity, actions by participants in the commodity markets and other factors beyond our control could result in imbalances in the supply and demand for steel, which, in turn, could result in fluctuations in the market price of steel.

assistant: 舉例而言，中國政府政策及宏觀經濟因素（包括匯率、利率及通脹幅度、全球經濟趨勢、產業趨勢及慣例、存貨水平、建築活動水平、參與者於商品市場的行動及其他非我們所能控制的其他因素）可令鋼鐵在供求上失衡，繼而導致鋼鐵市價波動。
user: Please translate the following sentence from English to Chinese: 4. Directors’ remuneration During the year ended 31 March 2013, the aggregate of the remuneration paid and beneﬁts in kind granted to the Directors by our Group were approximately HK$369,000.

assistant: 4. 董事酬金 於截至二零一三年三月三十一日止年度，本集團向董事支付之酬金及授出的實物利益總額約爲369,000港元。
user: Please translate the following sentence from English to Chinese: Means any OECD Member State and any other country of Europe, North, Central & South America, Asia, Africa and the Pacific Basin;

assistant: 指任何經合組織成員國及任何其他歐洲、北美、中美及南美洲、亞洲、非洲及太平洋盤地的國家；
user: Please translate the following sentence from English to Chinese: If for any reason such compromise or arrangement is not approved by the court (whether upon the terms presented to the court or upon any other terms as may be approved by such court), the rights of grantees to exercise their respective options shall with effect from the date of the making of the order by the court be restored in full but only up to the extent not already exercised and shall thereupon become exercisable (but subject to the other terms of the Share Option Scheme) as if such compromise or arrangement had not been proposed by our Company and no claim shall lie against our Company or any of its officers for any loss or damage sustained by any grantee as a result of such proposal, unless any such loss or damage shall have been caused by the act, neglect, fraud or willful default on the part of our Company or any of its officers.

assistant: 倘因任何原因，該償債協議或安排未獲法院批准（不論基於向法院提呈的條款或基於該法院可能批准的任何其他條款），承授人行使彼等各自購股權的權利將由法院頒佈法令日期起全面恢復，但僅以尚未行使者爲限，且屆時將可予行使（但受購股權計劃其他條款規限），猶如本公司未曾獲提呈該償債協議或安排，而任何承授人不得因該建議而蒙受的任何損失或損害向本公司或其任何高級職員索償，除非任何有關損失或損害乃因本公司或其任何高級職員的行爲、疏忽、欺詐或蓄意違規而導致。
user: Please translate the following sentence from English to Chinese: It must be read in conjunction with the section headed “Warning” on the cover of this Web Proof Information Pack. FINANCIAL INFORMATION commencement of the IRD’s field work, there are reasonable grounds for us to negotiate a downward adjustment of the penalty to around 30% of the tax undercharged.

assistant: 本網上預覽資料集必須與其封面「警告」一節一併閱讀。 財務資料 展開現場工作後相對較短期間內遞交和解方案等因素，我們有合理理由磋商將罰款向下調減至少收稅款的約 30%。
user: Please translate the following sentence from English to Chinese: (c) Pre-opening session / pre-order input /order matching times

assistant: (c) 開市前時段╱預先輸
user: Please translate the following sentence from English to Chinese: This project was started in November 2004 and the actual production scale was expanded to 8,000tpa during the process of construction.

assistant: 該項目於2004年11月啓動，建設過程實際生產規模擴至8,000噸╱年。
user: Please translate the following sentence from English to Chinese: E) Incorporation of the Company and acquisition of the single holding company by the Company

assistant: E) 本公司註冊成立及本公司收購單一控股公司
user: Please translate the following sentence from English to Chinese: (iv) Shares to be repurchased The GEM Listing Rules provide that the shares which are proposed to be repurchased by a company must be fully paid up.

assistant: (iv) 待回購之股份 創業板上市規則規定，建議由公司購回的股份須爲繳足股份。
user: Please translate the following sentence from English to Chinese: The Hong Kong Representative will respond to the query or complaint in writing. Under normal circumstances the Hong Kong Representative will respond to any query or complaint as soon as practicable and in any event within 21 days. Complaints of a general nature regarding the Company’s activities may also be sent to:

assistant: 香港代表將以書面方式回覆有關查詢或投訴。 在正常情況下，香港代表將在可行情況下儘快但無論如何於 21 天內回覆有關查詢或投訴。 有關本公司活動的一般性質的投訴也可發送至：
user: Please translate the following sentence from English to Chinese: The following chart shows the general value chains of the textile industry in China:

assistant: 下圖顯示中國紡織行業的整體價值鏈：
user: Please translate the following sentence from English to Chinese: Our exposure to the risk of changes in market interest rates relates primarily to borrowings with floating interest rate.

assistant: 本公司承擔的市場利率變動風險主要與浮息借款有關。
user: Please translate the following sentence from English to Chinese: No Hong Kong estate duty is payable and no estate duty clearance papers are needed for an application for a grant of representation in respect of holders of H shares whose deaths occur on or after 11 February 2006.

assistant: 於申請獲發 2006 年 2 月 11日或之後去世的H股持有人的遺產承辦書時，毋須繳納香港遺產稅，亦毋須提交遺產稅清妥證明書。
user: Please translate the following sentence from English to Chinese: The Board of Directors of the Company accepts responsibility for the accuracy of the information contained in this announcement.

assistant: 本公司董事會對本公告所載資料的準確性承擔責任。
user: Please translate the following sentence from English to Chinese: Capital Expenditures

assistant: 資本開支
user: Please translate the following sentence from English to Chinese: Total comprehensive income (expenses) for the year/period, net of tax

assistant: 年內╱期內全面收入（開支）總額，扣除稅項
user: Please translate the following sentence from English to Chinese: Please refer to the section headed “Business – Internal control and risk management – Foreign exchange risk control” in this prospectus for further details regarding the workflow of how we enter into the foreign currency forward contract.

assistant: 有關我們訂立外匯遠期合約工作流程方式的進一步詳情，請參閱本招股章程「業務－內部控制及風險管理－外匯風險控制」一節。
user: Please translate the following sentence from English to Chinese: Please refer to the section headed ‘‘Underwriting’’ in this prospectus.

assistant: 請參閱本招股章程「包銷」一節。
user: Please translate the following sentence from English to Chinese: As such, the Enlarged Group may not be adequately indemnified or compensated if it sustains any such losses or damages, which in turn may adversely affect the financial position of the Enlarged Group.

assistant: 因此，若有任何該等損失或損壞，經擴大集團可能不獲足夠保障或賠償，因而可能對經擴大集團的財務狀況構成不利影響。
user: Please translate the following sentence from English to Chinese: Market volatility and settlement difficulties in the China A-Share markets may also result in significant fluctuations in the prices of the China A-Shares traded on such markets and thereby may affect the value of the CSOP New China ETF.

assistant: 中國 A 股的市場波動及結算困難亦可能導致在該等市場買賣的中國 A 股價格大幅波動，因而影響 CSOP 中國新經濟 ETF 的價值。
user: Please translate the following sentence from English to Chinese: Income tax expenses The principal tax liability of our Group is Hong Kong profits tax as our operation is based in Hong Kong.

assistant: 所得稅開支 由於我們在香港經營業務，因此本集團的主要稅項責任爲香港利得稅。
user: Please translate the following sentence from English to Chinese: (b) the value of each interest in any unlisted mutual fund corporation or unit trust shall be the latest available Net Asset Value per share or unit in such mutual fund corporation or unit trust or if not available or appropriate, the average of the latest available bid and offer prices for the share or unit, unless the Manager considers the latest available bid price is more appropriate;

assistant: (b) 於任何非上市互惠基金公司或單位信託基金之各項權益價值應爲有關互惠基金公司或單位信託基金之最新每股或每單位資產淨值，或倘無最新或合適之每股或每單位資產淨值，則應爲該股份或單位之最新買盤及賣盤價之平均價，除非管理人認爲最新之買盤價更爲適合則作別論；
user: Please translate the following sentence from English to Chinese: In the course of our valuation, we have taken into account such construction costs.

assistant: 在估值中，我們已考慮到該建設成本。
user: Please translate the following sentence from English to Chinese: Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

assistant: 可變現淨值乃指於正常業務狀況之估計售價減去估計完成成本及銷售所需之估計成本。
user: Please translate the following sentence from English to Chinese: If you apply for less than 1,000,000 Hong Kong Public Offer Shares, your refund cheque(s) and/or share certificate(s) will be sent to the address on the relevant Application Form on Wednesday, 4 December 2013, by ordinary post and at your own risk.

assistant: 如閣下申請認購 1,000,000 股以下香港公開發售股份，閣下的退款支票及╱或股票將於二零一三年十二月四日（星期三）以普通郵遞方式寄往相關申請表格所示地址，郵誤風險概由閣下自行承擔。
user: Please translate the following sentence from English to Chinese: Such anti-dilution rights will be automatically terminated upon Listing.

assistant: 該等反攤薄權將於上市後自動終止。
user: Please translate the following sentence from English to Chinese: Mr. Kwauk obtained a bachelor’s degree in science in May 1975 and a licentiate’s degree in accounting from the University of British Columbia in Canada in May 1977.

assistant: 郭先生於 1975年5月取得加拿大英屬哥倫比亞大學理學學士學位及於1977年5月取得會計碩士學位。
user: Please translate the following sentence from English to Chinese: The Manager is granted a licence by each of the Index Providers to use the relevant Underlying Index to create the Index Fund based on the relevant Underlying Index and to use certain trade marks and any copyright in the relevant Underlying Index.

assistant: 管理人已獲各指數提供者授予許可，可根據有關基礎指數使用有關基礎指數增設指數基金，以及使用有關基礎指數之若干商標或任何版權。
user: Please translate the following sentence from English to Chinese: With regard to our overseas operations, we place great emphasis on our ability to comply with applicable foreign environmental laws and regulations.

assistant: 就我們的海外業務而言，我們非常重視遵守適用的外國環境法律和法規。
user: Please translate the following sentence from English to Chinese: or (4) any event of force majeure including, without limiting the generality thereof, any act of God, war, riot, public disorder, civil commotion, fire, flood, explosion, epidemic, terrorism, strike or lock-out;

assistant: 或 (4) 任何不可抗力事件，包括（在不限制其一般性之原則下）任何天災、戰爭、暴亂、擾亂公共秩序、內亂、火災、水災、爆炸、疫症、恐怖主義活動、罷工或停工；
user: Please translate the following sentence from English to Chinese: In North America, we have been the largest supplier of strollers for 11 years.

assistant: 在北美，我們連續11年爲最大嬰兒推車供應商。
user: Please translate the following sentence from English to Chinese: Funding of repurchases In repurchasing securities, our Company may only apply funds legally available for such purpose in accordance with the Articles of Association, the GEM Listing Rules and the applicable laws of Cayman Islands.

assistant: 購回資金 於購回證券時，本公司僅可動用根據章程細則、創業板上市規則和開曼羣島適用法律規定可合法撥作購回用途的資金。
user: Please translate the following sentence from English to Chinese: Taxation Income tax expense represents the sum of the tax currently payable and deferred tax.

assistant: 稅項 所得稅開支指即期應付稅項與遞延稅項的總和。
user: Please translate the following sentence from English to Chinese: Patent Certificate Number

assistant: 專利證書編號
user: Please translate the following sentence from English to Chinese: 300 Hong Kong Shares

assistant: 300 股香港股份
user: Please translate the following sentence from English to Chinese: and (ii) no commissions, discounts, brokerages or other special terms have been granted in connection with the issue or sale of any capital of our Company or any of its subsidiaries;

assistant: 及 (ii) 本公司或其任何附屬公司並無就發行或出售任何資本而給予任何佣金、折扣、經紀佣金或其他特別條款；
user: Please translate the following sentence from English to Chinese: MATERIAL ADVERSE CHANGE As at the Latest Practicable Date, the Directors were not aware of any material adverse change in the financial or trading position of the Group since 31 December 2010, being the date to which the latest published audited consolidated accounts of the Group were made up.

assistant: 重大不利變動 於最後實際可行日期，董事並不知悉自二零一零年十二月三十一日（即本集團最近期公佈經審覈綜合賬目之結算日）以來，本集團之財務或貿易狀況有任何重大不利變動。 本集團之貿易及財務前景
user: Please translate the following sentence from English to Chinese: In addition to the above six main categories of merchandise, we also offer at some of our department stores other merchandise including alcohol, food and health products.

assistant: 除上述六大類別商品外，本集團亦在部分百貨店提供其他商品，包括酒類、食品及健康產品。
user: Please translate the following sentence from English to Chinese: When business opportunities which may compete with the business of our Group arise, the respective Covenantor(s) shall, and shall procure their respective associates to, give our Company notice in writing and we shall have a right of first refusal to take up such business opportunities.

assistant: 倘出現可能與本集團業務構成競爭的業務機會，各契諾人將會並促使彼等各自的聯繫人向本公司發出書面通知，而我們將有權優先選擇接納該等業務機會。
user: Please translate the following sentence from English to Chinese: If the recoverable amount of an asset (or a cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount.

assistant: 倘若估計資產（或現金產生單位）之可收回金額低於其賬面值，則該資產之賬面值將調低至其可收回金額。
user: Please translate the following sentence from English to Chinese: Total: Index Methodology In selecting the stocks which constitute the Underlying Index, FTSE will first take the Index Securities comprising the FTSE Asia Pacific ex Japan, Australia and New Zealand Index as the investable universe.

assistant: 合計： 指數方法 爲選定構成相關指數的股票，富時將先確定富時亞太（日本、澳洲及新西蘭除外）指數內的指數證券爲可供投資範圍。
user: Please translate the following sentence from English to Chinese: 4. Fees or commission received

assistant: 4. 已收代理費或佣金
user: Please translate the following sentence from English to Chinese: approximately HK$5.0 million (approximately 10.3% of the net proceeds) will be used for further strengthening our manpower;

assistant: 約5.0百萬港元（所得款項淨額約10.3%）將用於進一步鞏固人力資源；
user: Please translate the following sentence from English to Chinese: 12.6.1 Participating Dealers

assistant: 12.6.1 參與交易商
user: Please translate the following sentence from English to Chinese: Bank loans and other borrowings.

assistant: 銀行貸款及其他借貸 .
user: Please translate the following sentence from English to Chinese: Site Area:

assistant: 地盤面積：
user: Please translate the following sentence from English to Chinese: With respect to gains derived prior to 17 November 2014, QFIIs and RQFIIs are subject to CIT in accordance with the relevant laws.

assistant: 根據相關法律及法規，對QFII及 RQFII於2014年11月17日前所得之資本收益須繳付企業所得稅。
user: Please translate the following sentence from English to Chinese: The information below is based on the law and practice in force in the PRC at the date of this Product Annex.

assistant: 以下資料是根據於本產品附件日期有效的中國法例編制的。
user: Please translate the following sentence from English to Chinese: Recurrence of these conditions, unanticipated or sudden changes in the political structure or other Philippines

assistant: 這些情況週而復始，政治架構或菲律賓其他政
user: Please translate the following sentence from English to Chinese: Share certificates will only become valid certificates of title at 8 : 00 a.m. on Friday, 23 December 2011 provided that the Hong Kong Public Offer has become unconditional in all respects and the right of termination described in ‘‘Underwriting — Grounds for Termination’’ in this prospectus has not been exercised.

assistant: 只有於二零一一年十二月二十三日（星期五）上午八時正，當香港公開發售在各方面均已成爲無條件，且本招股章程「包銷—終止理由」所列的終止權利未獲行使，股票方會成爲有效所有權證書。
user: Please translate the following sentence from English to Chinese: Shanghai Boshiwa has provided unsecured loans to certain long-term suppliers at a fixed rate of 5.40% per annum with maturity periods not exceeding 3 years, which will be due in December 2012.

assistant: 上海博士蛙已按 5.40%的固定年利率向若干長期供應商提供期限不超過三年的無抵押貸款，該等貸款將於二零一二年十二月到期。
user: Please translate the following sentence from English to Chinese: DISTRIBUTABLE RESERVES The Company was incorporated in the Cayman Islands on 26 January 2011.

assistant: 可供分派儲備 本公司於2011年1月26日在開曼羣島註冊成立。
user: Please translate the following sentence from English to Chinese: PRODUCT ANNEX 29:

assistant: 產品附件 29：
user: Please translate the following sentence from English to Chinese: You will be treated as applying for your own benefit if you do not complete this section.

assistant: 代名人若不填寫本節，是項認購申請將視作爲　閣下利益提出。
user: Please translate the following sentence from English to Chinese: (c) within 90 days after its notification to the Trustee and using commercially reasonable endeavours, the Manager is unable to find a person acceptable to act as the new trustee after deciding to remove the Trustee in accordance with the Trust Deed;

assistant: (c) 基金經理根據信託契據決定罷免受託人後，於向受託人發出通知後 90 日內，在商業上合理盡力的情況下，未能物色到適當人選作爲新受託人；
user: Please translate the following sentence from English to Chinese: Flexo-printing onto the corrugated paperboards

assistant: 將卡紙層壓於瓦楞紙板上
user: Please translate the following sentence from English to Chinese: The applicable rate of withholding in the case of a dividend payment to a non-resident fund and/or corporate entity is 20 percent of the dividend paid.

assistant: 向非居民基金及/或企業實體支付股息的適用預扣稅率爲所支付股息的 20%。
user: Please translate the following sentence from English to Chinese: If we are found to have committed any violation of applicable PRC advertising laws and regulations, some of our advertising activities may be discontinued, we may not be able to broadcast new advertisements in a timely manner, and therefore our turnover and reputation could be materially and adversely affected.

assistant: 倘我們被發現違反應用的中國廣告法律及法規，則我們的某些廣告活動可能遭禁止，而我們亦可能無法及時播出新廣告，導致我們的營業額及聲譽受到重大不利影響。
user: Please translate the following sentence from English to Chinese: The Directors also believe that the overall arrangements (including the Directors’ dual roles as directors of the Trustee-Manager and the Company, the requirement for amounts to be held in segregated accounts pending distribution to investors and the requirement to announce and explain any future change to the distribution policy) will impose additional rigour and discipline regarding the implementation of the stated distribution policy.

assistant: 董事亦相信，整體安排（包括董事同時作爲託管人－經理及本公司董事的雙重角色、款項必須存入獨立賬戶以待向投資者分派的規定以及就分派政策的任何未來更改作出公告及解釋的規定）將就實行上述分派政策施加更爲嚴謹及有紀律的規定。
user: Please translate the following sentence from English to Chinese: 31 July 2011

assistant: 二零零九年二零一零年七月三十一日
user: Please translate the following sentence from English to Chinese: A Director may be or become a director or other officer of, or be otherwise interested in, any company promoted by the Company or any other company in which the Company may be interested, and shall not be liable to account to the Company or the members for any remuneration, profit or other benefit received by him as a director or officer of or from his interest in such other company.

assistant: 董事可出任或擔任本公司創辦或本公司可能擁有權益的任何公司的董事或其他主管職位，或於該等公司擁有權益，而毋須向本公司或股東交代其因出任該等其他公司的董事、主管人員或股東，或在該等其他公司擁有權益而收取的任何酬金、溢利或其他利益。
user: Please translate the following sentence from English to Chinese: All advertisements under the contract(s) must be posted before 15 July 2011 and/or 30 June 2011 and/or 31 December 2011 (Note 2) HK$14,300 Credit period:

assistant: 合約下的所有廣告必須於2011年7月15日及╱或2011年6月30日及╱或2011年12月31日前刊登（附註2） 14,300港元信貸期：
user: Please translate the following sentence from English to Chinese: The transfer of trademarks will be completed upon the approval of the transfer by the Trademark Office of the State Administration for Industry and Commerce of the PRC.

assistant: 商標轉讓將於國家工商行政管理總局及中國商務部批准轉讓後完成。
user: Please translate the following sentence from English to Chinese: (i) interest-bearing bank and other borrowings and (ii) amounts due to related companies, minus the sum of (i) cash and cash equivalent and (ii) amounts due from related companies.

assistant: 淨負債等於(i)計息銀行及其他借貸 及(ii)應付關連公司款項的總和，減(i)現金及現金等值物及(ii)應收關連公司的款項的總和。
user: Please translate the following sentence from English to Chinese: The increase in the gross profit margin of wholesales is primarily attributable to the increase of wholesale customers engaged in the catering business during the year ended 31 March 2015, which we generated higher gross profit margins in respect of sales to such wholesale customers.

assistant: 批發的毛利率增長主要歸因於截至2015年3月31日止年度，從事餐飲業務的批發客戶的增加，我們在銷售予該等批發客戶方面產生較高的毛利率。
user: Please translate the following sentence from English to Chinese: Unemployment rate (%) .

assistant: 失業率（%）.
user: Please translate the following sentence from English to Chinese: They reflect the current views of our management with respect to future events and are subject to certain risks, uncertainties and assumptions, including the risk factors described in this prospectus.

assistant: 該等前瞻性陳述反映管理層目前對未來事件的觀點，或會因應本文件所述風險因素等若干風險、不明朗因素及假設而改變。
user: Please translate the following sentence from English to Chinese: In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.

assistant: 在評估使用價值時，估計日後現金流量按反映當時市場對貨幣時值及該項資產之風險之評估的稅前折現率折算成現值。
user: Please translate the following sentence from English to Chinese: Salaries and other emoluments .

assistant: 薪金和其他酬金 .
user: Please translate the following sentence from English to Chinese: “collective investment scheme” has the same meaning as in the Securities and Futures Ordinance.

assistant: 「集體投資計劃」與證券及期貨條例所賦予之涵義相同。
user: Please translate the following sentence from English to Chinese: Property Valuation Report

assistant: 物業估值報告
user: Please translate the following sentence from English to Chinese: These statutory reserves are not available for distribution as cash dividends.

assistant: 該等法定儲備不可作爲現金股息分派。
user: Please translate the following sentence from English to Chinese: Total comprehensive   (loss)/income for the year Transfer to statutory reserves At 31 March 2011

assistant: 與擁有人之交易年內全面（虧損）╱收益總額轉撥至法定儲備 於二零一一年三月三十一日
user: Please translate the following sentence from English to Chinese: Mr. Mampilly holds both Bachelor’s and Master’s Degrees in Physics from Kerala University, India in 1970.

assistant: Mampilly先生於一九七零年取得印度Kerala University物理學學士學位及碩士學位。
user: Please translate the following sentence from English to Chinese: Our retention monies are typically released to us in two different phases, 1) from the date of practical completion, which is when our customer has completed all the works that are needed to be conducted at the work site as agreed with its customer and 2) at the end of the defect liability period.

assistant: 我們的質保金一般在兩個不同階段發放予我們，1)實際完工日期，即客戶按照與其客戶的協定完成需要在工地進行的所有工程之時及2)工程問題責任期結束之時。
user: Please translate the following sentence from English to Chinese: The revised and new accounting standards and interpretations issued but not yet effective for the accounting year beginning on 1 January 2013 are set out in note 30.

assistant: 已發佈但於 2013 年 1月 1日開始的會計年度尚未生效的經修訂及新訂會計準則及詮釋載於附註 30。
user: Please translate the following sentence from English to Chinese: Destinations During the Track Record Period, we provided package tours bound for Japan, South Korea, China, Taiwan, Thailand, Malaysia and Singapore, Vietnam, Cambodia, Dubai and Australia.

assistant: 旅遊地點 往績紀錄期間，我們提供赴日本、南韓、中國、臺灣、泰國、馬來西亞及新加坡、越南、柬埔寨、杜拜及澳洲的旅行團。
user: Please translate the following sentence from English to Chinese: The Group Cash .

assistant: 集團現金 .
user: Please translate the following sentence from English to Chinese: A certificate of exemption has been granted by the SFC under section 342A of the Companies Ordinance.

assistant: 證監會已根據公司條例第342A條授出豁免證書。
user: Please translate the following sentence from English to Chinese: At the date of this report, the HKICPA has issued the following new and revised standards, amendments or interpretations that are not yet effective.

assistant: 於本報告日期，香港會計師公會已頒佈下列尚未生效之新訂及經修訂準則、修訂及詮釋。