billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (b) in addition to article 36 of the Mandatory Provisions, a provision to the effect that the part of the register of holders of overseas listed foreign shares relating to holders of shares listed on the Exchange shall be maintained in Hong Kong;

assistant: (b) 除《必備條款》第 36 條的規定外，還須加進具有以下內容的條款： 境外上市外資股股東名冊中，有關香港聯合交易所掛牌上市的股份持有人的股東名冊正本部分，應當存放於香港；
user: Please translate the following sentence from English to Chinese: (8) the basis of determining the exercise price;

assistant: (8) 行使價的釐定基準；
user: Please translate the following sentence from English to Chinese: An issuer that responds to a Quote Request by agreeing to conduct a cross trade has fulfilled its obligation.

assistant: 以同意進行交叉盤買賣回應報價要求的發行人即作已履行其責任。
user: Please translate the following sentence from English to Chinese: In addition to it being a breach of the Exchange Listing Rules, if it comes to the Exchange’s attention that an independent financial adviser is not independent, the Exchange will not accept documents produced by that independent financial adviser for any purpose required under the Exchange Listing Rules in relation to the subject transaction.

assistant: 如本交易所得悉，獨立財務顧問並非獨立人士，本交易所除認爲有關情況屬違反《上市規則》外，將不會接納該名獨立財務顧問就有關交易提交根據《上市規則》所規定的文件。
user: Please translate the following sentence from English to Chinese: (b) having made specific enquiry of all directors, whether its directors have complied with, or whether there has been any non-compliance with, the required standard set out in the Model Code and its code of conduct regarding directors’ securities transactions;

assistant: (b) 在向所有董事作出特定查詢後，其董事是否已遵守或是否有任何未有遵守《標準守則》及其行爲守則所規定有關董事的證券交易的標準；
user: Please translate the following sentence from English to Chinese: (2) Where more than one Sponsor is appointed in respect of a listing application, the listing application can only be submitted not less than 2 months from the date the last Sponsor is formally appointed.

assistant: (2) 若上市申請委任的保薦人多於一名，須待最後一名保薦人獲正式委任日期起計滿兩個月後方可提交該項上市申請。
user: Please translate the following sentence from English to Chinese: Issuers shall ensure that the circular or offer document is delivered to such shareholders for their information subject to compliance with the relevant local laws, regulations and requirements.

assistant: 發行人須確保在不牴觸有關的當地法例、規例及規定下，也同時發送該通函或發售文件予該等股東以供參照。
user: Please translate the following sentence from English to Chinese: Any breach of its own code will not be a breach of the Exchange Listing Rules unless it is also a breach of the required standard under the Model Code.

assistant: 發行人如違反其本身守則，並不會構成違反《上市規則》，除非該行爲同時違反了《標準守則》所訂的基準。
user: Please translate the following sentence from English to Chinese: (3) The decision of the Listing Division, the GEM Listing Committee, the GEM Listing (Review) Committee or the Listing Appeals Committee, as the case may be, shall be binding on the listed issuer if the listed issuer does not seek review of the decision of the Listing Division, the GEM Listing Committee or the GEM Listing (Review) Committee, as the case may be;

assistant: (3) 如上市發行人沒有對上市科、GEM 上市委員會或 GEM 上市（複覈 ) 委員會（視屬何情況而定）的決定提出複覈，則上市科、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 ) 的決定對該發行人具有約束力；
user: Please translate the following sentence from English to Chinese: (17) rights of the minorities in relation to fraud or oppression thereof

assistant: (17) 少數股東在詐騙或欺壓事件中的權利
user: Please translate the following sentence from English to Chinese: (a) through excess application (see rule 7.21(1) or 7.26A(1));

assistant: (a) 透過額外申請（見《上市規則》第 7.21(1）或 7.26A(1) 條）；
user: Please translate the following sentence from English to Chinese: 15. The legislation under which the underlying shares have been created.

assistant: 15. 增設正股的法例。
user: Please translate the following sentence from English to Chinese: 3. Pink Form Allocation Guidelines

assistant: 3. 粉紅色表格的分配指引
user: Please translate the following sentence from English to Chinese: and, in the case of a pro forma statement of financial position or net asset statement, as at the date on which such periods end or ended.

assistant: 以及（如屬備考財務狀況表或備考資產淨值報表）有關備考財務資料的日期須爲此等期間結束的日期。
user: Please translate the following sentence from English to Chinese: (b) a statement from the listed issuer’s board of directors whether the auditors have confirmed the matters set out in rule 20.54.

assistant: (b) 上市發行人董事會就其核數師是否已按《GEM上市規則》第20.54條所述之事宜作出確認的聲明。
user: Please translate the following sentence from English to Chinese: The Issuer (or its registrar) may, but shall not be obliged to, provide an optional securities registration service under which definitive certificates are required to be issued within:

assistant: 發行人（或其股票過戶登記處）可以但並無義務提供另選證券登記服務，並須在下列期限內發出確實證書：
user: Please translate the following sentence from English to Chinese: (h) details of any subordinated debt finance;

assistant: (h) 有關任何附屬債務籌資的詳情；
user: Please translate the following sentence from English to Chinese: (7) the rights (if any) of the holders to participate in any distributions and/or offers of further securities made by the issuer;

assistant: (7) 持有人蔘與發行人進一步分配及╱或發售證券的權利（如有）；
user: Please translate the following sentence from English to Chinese: It will only be considered when it is received directly from the issuer’s authorised representative, some other responsible officer, Compliance Adviser, financial adviser, or legal adviser.

assistant: 短暫停牌或停牌的要求須由發行人的授權代表、某些其他負責的職員、合規顧問、財務顧問或法律顧問直接提出，方會獲得考慮。
user: Please translate the following sentence from English to Chinese: As regards the biographical details in respect of each director, proposed director, supervisor and proposed supervisor, such details must not be less than those required to be disclosed in an announcement relating to the appointment or re-designation of the director or supervisor pursuant to rule 13.51(2).

assistant: 就每名董事、候任董事、監事及候任監事的履歷資料而言，有關資料不得少於根據《上市規則》第 13.51(2) 條就董事或監事的委任或調職發表的公告所須披露的內容。
user: Please translate the following sentence from English to Chinese: (7) In relation to any transactions that are subject to independent shareholders’ approval pursuant to the Exchange Listing Rules or spin-off proposals that are subject to approval of the shareholders of the issuer pursuant to paragraph 3 (e) of Practice Note 15 of the Exchange Listing Rules, the circular to shareholders must contain at least:

assistant: (7) 就根據《上市規則》須經獨立股東批准的交易，又或根據《上市規則《》第 15 項應用指引》第 3(e) 段須獲得發行人股東批准的分拆上市建議而言，致股東的通函必須至少載有下列資料：
user: Please translate the following sentence from English to Chinese: (vii) a statement as to the consequences of any purchases which will arise under the Takeovers Code of which the directors are aware, if any;

assistant: (vii) 說明就董事所知，根據《收購守則》購回股份後將會引起的後果（如有）；
user: Please translate the following sentence from English to Chinese: If our securities become listed on the Exchange, we will be required to file copies of certain announcements, statements, circulars, or other documents made or issued by us or on our behalf to the public or to holders of our securities with the SFC under sections 7(1) and (2) of the Rules.

assistant: 假如我們之證券開始在交易所上市，我們必須根據規則第 7(1) 及 (2) 條將由我們或由他人代我們向公衆或證券持有人作出或發出的若干公告、陳述、通告或其他文件的副本送交證監會存檔。
user: Please translate the following sentence from English to Chinese: and (3) as soon as after the registration of the prospectus, a copy of the letter from the Registrar of Companies confirming the registration (see rule 16.17(2)(b)).

assistant: 及 (3) 於招股章程註冊後儘快提交由公司註冊處處長確認有關招股章程經已註冊的函件副本（參閱《GEM 上市規則》第 16.17(2)(b) 條）。
user: Please translate the following sentence from English to Chinese: (1) (if the application is made for his own benefit) no other application is being made for his benefit by him or by anyone applying as his agent or by any other person;

assistant: (1) （如有關申請爲其本人利益作出）他本人、他的代理人、或其他人士概無爲他的利益作出其他申請；
user: Please translate the following sentence from English to Chinese: (1) any decision to pass any interest payment on listed debt securities;

assistant: (1) 決定暫不就上市債務證券派付利息；
user: Please translate the following sentence from English to Chinese: (9) the currency of the issue.

assistant: (9) 是次發行所用的本位貨幣。
user: Please translate the following sentence from English to Chinese: (6) directors’ service contracts and insurance (rules 14A.95 and 14A.96);

assistant: (6) 董事的服務合約及保險（《上市規則》第 14A.95 及 14A.96 條）；
user: Please translate the following sentence from English to Chinese: provided that where the new applicant intends to offer equity securities or interests in a CIS to the public in Hong Kong, the publication of the PHIP on the Exchange’s website must not be later than the first occurrence of:

assistant: 若聆訊後資料集涉及在香港公開發售新申請人的股本證券或集體投資計劃的權益，聆訊後資料集登載在本交易所網站的時間必須不遲於下列時間中的最早者：
user: Please translate the following sentence from English to Chinese: 18. If the issuer is a company, a reference to the registration of the listing document and any supporting documents with the Registrar of Companies and an indication as to any exemptions granted by the Registrar of Companies from the prospectus requirements contained in the Companies (Winding Up and Miscellaneous Provisions) Ordinance.

assistant: 18. 如發行人爲一間公司，指出上市文件及任何有關文件已經呈交公司註冊官註冊存案，並說明公司註冊官批准豁免《公司（清盤及雜項條文）條例》有關招股章程的任何規定。
user: Please translate the following sentence from English to Chinese: Director, Secretary or other duly authorised officer for and on behalf of [Issuer’s Name]

assistant: 董事、祕書或其他正式授權的行政人員代表 〔發行人名稱〕
user: Please translate the following sentence from English to Chinese: and (13) any other matters which appear to the reporting accountants to be relevant having regard to the purpose of the accountants’ report.

assistant: 及 (13) 就會計師報告的目的而言，申報會計師認爲與之有關的任何其他資料。
user: Please translate the following sentence from English to Chinese: 20.37 If the connected transaction requires shareholders’ approval, the listed issuer must

assistant: 20.37 若關連交易須經股東批准，上市發行人必須
user: Please translate the following sentence from English to Chinese: (7) accounts and audit

assistant: (7) 賬目及審計
user: Please translate the following sentence from English to Chinese: Such details will include name, age, positions held with the listed issuer and other members of the listed issuer’s group, length of service with the issuer and the group and such other information (which may include business experience) of which shareholders should be aware, pertaining to the ability or integrity of such persons.

assistant: 此等資料包括姓名、年齡、其於上市發行人或該集團的其他成員公司擔任的職位、其於上市發行人或該集團的服務年資，以及股東所需知道的有關該等人士的能力和品格的其他資料（如業務經驗）。
user: Please translate the following sentence from English to Chinese: (10)-(11)[Repealed 1 October 2013] 12.25 In the case of a listing document which constitutes a prospectus under the Companies (Winding Up and Miscellaneous Provisions) Ordinance, the following documents must be lodged with the Exchange by 11 a.m. on the intended date of authorisation of the prospectus:

assistant: (10)-(11)[ 已於 2013 年 10 月 1 日刪除 ] 12.25 倘根據《公司（清盤及雜項條文）條例》的規定，上市文件構成招股章程，必須於預計批准招股章程進行註冊當日早上 11 時前將下列文件送呈本交易所：
user: Please translate the following sentence from English to Chinese: 2A.03 In discharging their respective functions and powers the Listing Appeals Committee, the Listing Committee, the Listing Division and the Chief Executive of the Exchange are required to administer the Exchange Listing Rules, and otherwise to act, in the best interest of the market as a whole and in the public interest.

assistant: 2A.03 在執行其個別的職務及職權時，上市上訴委員會、上市委員會、上市科及本交易所行政總裁必須實施交易所上市規則，不然則以符合市場整體公衆人士最佳利益的方式行事。
user: Please translate the following sentence from English to Chinese: Disclosure in reports

assistant: 報告內的披露
user: Please translate the following sentence from English to Chinese: 21.03 The circular or notice to be sent to shareholders convening the requisite meeting under rule 21.02 must include at least the following information:

assistant: 21.03 爲召開《GEM 上市規則》第 21.02 條所規定的會議而寄予股東的通函或通知，必須至少包括下列資料：
user: Please translate the following sentence from English to Chinese: (d) a director of any member of the IFA group;

assistant: (d) 獨立財務顧問集團任何成員的董事；
user: Please translate the following sentence from English to Chinese: (iv) discussion and analysis of results (this is applicable only to very substantial acquisitions, see rule 14.69(7));

assistant: (iv) 業績討論及分析（只適用於非常重大的收購事項，見《上市規則》第 14.69(7) 條）；
user: Please translate the following sentence from English to Chinese: (1) application has been or will be made to the Exchange for listing of, and permission to deal in, the structured products.

assistant: (1) 已向或將向本交易所申請批准該等結構性產品上市及買賣。
user: Please translate the following sentence from English to Chinese: (f) disclosure of interests in contracts with the PRC issuer or any of its subsidiaries

assistant: (f) 披露在與中國發行人或其附屬公司簽訂的合約中的利益
user: Please translate the following sentence from English to Chinese: (k) full particulars of any unsatisfied judgments or court orders of continuing effect against him;

assistant: (k) 任何未獲履行、但持續對其構成影響的判決或法庭命令的詳情；
user: Please translate the following sentence from English to Chinese: (1) a placing of equity securities by or on behalf of a new applicant

assistant: (1) 新申請人或其代表配售股本證券
user: Please translate the following sentence from English to Chinese: (e) The Issuer and the Guarantor must take all reasonable steps to maintain strict confidentiality of inside information until it is announced.

assistant: (e) 發行人及擔保人在內幕消息公佈前必須採取所有合理步驟確保消息絕對保密。
user: Please translate the following sentence from English to Chinese: 37.35 An issuer must submit the following:

assistant: 37.35 發行人必須提交：
user: Please translate the following sentence from English to Chinese: (l) the basis of and approach to valuation for the property interest;

assistant: (l) 物業權益的估值基準及方法；
user: Please translate the following sentence from English to Chinese: (a) a Sponsor;

assistant: (a) 保薦人；
user: Please translate the following sentence from English to Chinese: 47. The full name and professional qualifications, if any, of the secretary.

assistant: 47. 公司祕書的全名及專業資格（如有）。
user: Please translate the following sentence from English to Chinese: (7) a statement that the formal notice appears for information purposes only and does not constitute an invitation or offer to acquire, purchase or subscribe for securities;

assistant: (7) 說明該正式通告只爲提供參考資料而刊登，並不構成收購、購買或認購證券的邀請或建 議；
user: Please translate the following sentence from English to Chinese: Reference must, however, be made to the Exchange.

assistant: 然而，中國發行人須就此徵詢本交易所的意見。
user: Please translate the following sentence from English to Chinese: CONTENTS OF LISTING DOCUMENTS FOR NEW APPLICANTS 18A.05 In addition to the information set out in Appendix 1A, a Mineral Company must include in its listing document:

assistant: 新申請人上市文件的內容 18A.05 除附錄一 A 部所載資料外，礦業公司必須在其上市文件內載有下列資料：
user: Please translate the following sentence from English to Chinese: or (ii) HK$2.50 multiplied by the number of certificates cancelled.

assistant: 或 (ii) 2.50 港元乘以取消證書的數目。
user: Please translate the following sentence from English to Chinese: 30.25 A listing document must be in English or Chinese.

assistant: 30.25 上市文件必須以英文或中文編備。
user: Please translate the following sentence from English to Chinese: and (b) recommended disclosures.

assistant: 及 (b) 建議披露。
user: Please translate the following sentence from English to Chinese: (a) customer retention and satisfaction

assistant: (a) 客戶流失情況及客戶滿意程度
user: Please translate the following sentence from English to Chinese: Directors are reminded that if they fail to discharge their duties and responsibilities, they may be disciplined by the Exchange and may attract civil and/or criminal liabilities under Hong Kong law or the laws of other jurisdictions.

assistant: 謹請注意，未有履行職責及責任的董事或會受到本交易所的處分，亦可能須按香港法律或其他司法權區的法律承擔民事及╱或刑事責任。
user: Please translate the following sentence from English to Chinese: Shares may be transferred from the subscription tranche to the placing tranche where there is insufficient demand in the subscription tranche to take up the initial allocation.

assistant: 若投資者對認購部分的需求低於初訂分配份額，則可將該等認購不足的股份轉撥予配售部分。
user: Please translate the following sentence from English to Chinese: General Disclosure Policies on community engagement to understand the needs of the communities where the issuer operates and to ensure its activities take into consideration the communities’ interests.

assistant: 一般披露 有關以社區參與來了解營運所在社區需要和確保其業務活動會考慮社區利益的政策。
user: Please translate the following sentence from English to Chinese: (b) in the case of banking companies, the statement of financial position as at the end of each of the three financial years prepared in accordance with rule 4.04(3)(a) must include information on the assets and liabilities set out in the Guideline on the Application of the Banking (Disclosure) Rules issued by the Hong Kong Monetary Authority;

assistant: (b) 如屬經營銀行業務的公司，根據《上市規則》第 4.04(3)(a) 條編制的三個會計年度每年結算日的財務狀況表，須包括香港金融管理局發出的「《銀行業（披露）規則》的應用指引」所載的資產及負債資料；
user: Please translate the following sentence from English to Chinese: and any other material terms of the joint venture contract.

assistant: 及合營合約的其他重要條款。
user: Please translate the following sentence from English to Chinese: REPORT AND ACCOUNTS

assistant: 報告及賬目
user: Please translate the following sentence from English to Chinese: The classifications are: (1) share transaction — an acquisition of assets (excluding cash) by a listed issuer where the consideration includes securities for which listing will be sought and where all percentage ratios are less than 5%;

assistant: (1) 股份交易─上市發行人對某項資產（不包括現金）的收購，而有關代價包括擬發行上市的證券，並且就有關收購計算所得的任何百分比率均低於 5% 者；
user: Please translate the following sentence from English to Chinese: and (7) the Exchange may waive all or part of the above restrictions if, in the opinion of the Exchange, there are exceptional circumstances (such as, but without limitation, political or economic events having a material adverse effect on the price of shares of the issuer or issuers listed on GEM generally) justifying the waiver of such restrictions.

assistant: 及 (7) 如本交易所認爲情況特殊（包括但不限於發生了政治或經濟事件，而對該發行人或所有 GEM 上市發行人的股份價格有重大的不利影響）可豁免有關限制，則可對上述限制給予全部或部分豁免。
user: Please translate the following sentence from English to Chinese: and (f) whether the new group has been formed solely for the purpose of satisfying the listing requirements or to enhance the apparent attractiveness of that group as a new applicant for listing.

assistant: 及 (f) 新集團成立的目的是否僅爲符合上市規定，或是否僅爲在表面上提高該集團作爲上市新申請人的吸引力。
user: Please translate the following sentence from English to Chinese: however, due to the nature of the transaction, some of the above requirements may not be appropriate and additional information may be required.

assistant: 然而，由於交易的性質關係，以上一些規定會不大合適，而須提供進一步的資料。
user: Please translate the following sentence from English to Chinese: (2) The trading fee shall be calculated at the rate of 0.005 per cent. (rounded to the nearest cent) of the amount of the consideration payable to the issuer by a subscriber/purchaser for each security under the relevant Qualifying Transaction or such other rate determined by the Exchange from time to time.

assistant: (2) 交易費須根據認購人╱購買人在有關的需徵費交易中就每張證券支付予發行人的代價金額，按 0.005%（或本交易所不時決定的其他百分比）計至最接近的一仙。
user: Please translate the following sentence from English to Chinese: (3) a prominent and legible statement in the following form:

assistant: (3) 以下述形式清楚明顯載列的聲明：
user: Please translate the following sentence from English to Chinese: A market to which access by Hong Kong investors is restricted (for example, by foreign exchange controls) will not be acceptable.

assistant: 任何令本港投資者買賣受到限制的市場（例如因外匯管制而受到限制），將不獲接納。
user: Please translate the following sentence from English to Chinese: 4. The following are particulars of the qualifications and experience of the persons who are/ will be responsible for investment management and investment advisory services in relation to the open-ended investment company’s/unit trust’s/mutual fund’s/other collective investment scheme’s portfolio.

assistant: 4. 以下爲負責╱將會負責有關開放式投資公司╱單位信託╱互惠基金╱其他集體投資計劃組合的投資管理及投資顧問服務的人士的專業或學術資格及經驗的詳細資料。
user: Please translate the following sentence from English to Chinese: 15. (1) The nature and amount of the issue including the number of securities which have been or will be created and/or issued and a full description of, including a summary of the terms attaching to, the securities for which listing is sought.

assistant: 15. (1) 發行的性質及數量，包括已予或將予設定及╱或發行的證券數目，以及尋求上市證券的有關詳情，包括有關該等證券所附條款的摘要。
user: Please translate the following sentence from English to Chinese: (2) a description of the activities of the Supranational;

assistant: (2) 超國家機構的業務概況：
user: Please translate the following sentence from English to Chinese: In complying with this requirement, the issuer must not, among other things:

assistant: 符合這規定的過程中，發行人不得（其中包括）：
user: Please translate the following sentence from English to Chinese: (Note 7)

assistant: （附註 7）
user: Please translate the following sentence from English to Chinese: (2) where the property is not in the process of being developed, details of rentals of the property including:

assistant: (2) 如該物業並非在發展中，有關該物業租金的詳情，包括：
user: Please translate the following sentence from English to Chinese: 3.20 Every director of a listed issuer shall provide to the Exchange, immediately upon his resignation as a director of the listed issuer, his up-to-date contact information, including his address for correspondence from and service of notices and other documents by the Exchange and telephone number.

assistant: 3.20 上市發行人的每名董事在辭去上市發行人董事職務後，須立即向本交易所提供其最新的聯絡資料，包括供其接收本交易所發出的書信、送達的通知書及其他文件的地址和電話號碼。
user: Please translate the following sentence from English to Chinese: ISSUERS INCORPORATED IN THE PEOPLE’S REPUBLIC OF CHINA

assistant: 在中華人民共和國註冊成立的發行人
user: Please translate the following sentence from English to Chinese: (4) [Repealed 1 October 2013]

assistant: (4) [ 已於 2013 年 10 月 1 日刪除 ]
user: Please translate the following sentence from English to Chinese: (d) the relevant circular to shareholders must contain information relating to the issuer’s history of refreshments of mandate since the last annual general meeting, the amount of proceeds raised from the utilisation of such mandate, the use of such proceeds, the intended use of any amount not yet utilised and how the issuer has dealt with such amount.

assistant: (d) 有關的致股東通函內，必須載有下列各項： 發行人自上一屆股東周年大會以來更新授權的紀錄；
user: Please translate the following sentence from English to Chinese: (vii) repurchase of shares or other securities;

assistant: (vii) 購回股份或其他證券；
user: Please translate the following sentence from English to Chinese: Direct and/or indirect energy consumption by type (e.g. electricity, gas or oil) in total (kWh in ’000s) and intensity (e.g. per unit of production volume, per facility).

assistant: 按類型劃分的直接及╱或間接能源（如電、氣或油）總耗量（以千個千瓦時計算）及密度（如以每產量單位、每項設施計算）。
user: Please translate the following sentence from English to Chinese: The issuer will normally be required to announce the reason for the trading halt or suspension and, where appropriate, the anticipated timing of the lifting of the trading halt or suspension.

assistant: 發行人一般須公佈短暫停牌或停牌的理由以及預計復牌的時間（如屬適用）。
user: Please translate the following sentence from English to Chinese: 2A.22 The Chairman and Deputy Chairmen of the Listing Committee shall be nominated by the Listing Nominating Committee and appointed by the Board.

assistant: 2A.22 上市委員會主席及副主席由上市提名委員會提名及由董事會委任。
user: Please translate the following sentence from English to Chinese: 30.40CAn issuer must, as soon as reasonably practicable, apply for a trading halt or a trading suspension where there is information under rule 30.40 or rule 30.40A, or inside information which must be disclosed under the Inside Information Provisions, or inside information which is the subject matter of an application to the Commission for a waiver but its confidentiality has been lost, and the information cannot be announced promptly.

assistant: 30.40C 若發行人有根據《GEM 規則》第 30.40 條或第 30.40A 條所指的資料，或根據內幕消息條文必須披露的內幕消息，或涉及向證監會申請豁免的內幕消息，但有關消息的機密已泄露，而消息亦未能及時公佈，其必須在合理切實可行的情況下儘快申請短暫停牌或停牌。
user: Please translate the following sentence from English to Chinese: and (2) the additional depreciation (if any) that would be charged against the statement of profit or loss and other comprehensive income had those assets been stated at such valuation (or subsequent valuation).

assistant: 及 (2) 假如該等資產以有關估值數額（或其後的估值數額）列賬，損益及其他綜合收益表中將須披露額外扣除的折舊額（如有）。