billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (a) the Non-Competing Covenantors are required to, and shall procure their associates (other than members of our Group) to, refer, or procure the referral of, the New Opportunity to us, and shall give written notice to us of any New Opportunity containing all information reasonably necessary for us to consider whether (i) the New Opportunity would constitute competition with our core business and/or any other new business which our Group may undertake at the relevant time, and (ii) it is in the interest of our Group to pursue the New Opportunity, including but not limited to the nature of the New Opportunity and the details of the investment or acquisition costs (the “Offer Notice”);

assistant: (a) 不競爭契諾人須及須促使其聯繫人（本集團成員公司除外）推薦或促使推薦該新機會予我們，並須向我們發出任何新機會的書面通知，載述本公司所需的所有合理資料以供本公司考慮(i)新機會是否與本身的核心業務及╱或本集團於相關時間可能進行的其他新業務構成競爭，及(ii)獲取新機會是否符合本集團的利益，包括（但不限於）新機會的性質及投資或收購成本詳情（「要約通知」）；
user: Please translate the following sentence from English to Chinese: db x-trackers MSCI AC Asia Ex Japan High Dividend Yield Index UCITS ETF* (*This is a synthetic ETF) (the “ETF”) is a sub-fund of db x-trackers* (*This includes synthetic ETFs) (the “Company”), an umbrella fund constituted in the form of a mutual fund set up as a Luxembourg investment company (SICAV) and approved under the UCITS IV regulations.

assistant: db x-trackers MSCI 亞洲(日本除外)高收益指數 UCITS ETF*(*此基金爲一隻合成交易所買賣基金)(「ETF」)是 db x-trackers*(*此傘子基金包含合成交易所買賣基金)(「本公司」)的附屬基金，而本公司是根據 UCITS IV 規例獲覈准設立爲盧森堡投資公司(SICAV)並以互惠基金形式組成的傘子基金。
user: Please translate the following sentence from English to Chinese: Notes: 1. The letter “L” denotes the person’s long position in the shares of the Company.

assistant: 附註： 1. 「L」指有關人士於本公司股份的好倉。
user: Please translate the following sentence from English to Chinese: RELATED PARTY TRANSACTIONS In 2009 a subsidiary of the Group granted an entrusted loan of RMB50.0 million to Tralin Paper.

assistant: 財務資料 關連方交易二零零九年，本集團一家附屬公司向泉林紙業授出委託貸款人民幣50.0百萬元。
user: Please translate the following sentence from English to Chinese: CONSOLIDATED BALANCE SHEET (continued)

assistant: 合併資產負債表（續）
user: Please translate the following sentence from English to Chinese: The following criteria are used to ensure that illiquid securities are excluded:

assistant: 採用下列標準旨在確保流動性不足之證券不被納入指數內：
user: Please translate the following sentence from English to Chinese: In response, our management team implemented a series of crisis management measures to reduce costs, optimize our production process and strengthen our market position.

assistant: 對此，我們的管理團隊實施了一系列危機管理措施，力求削減成本、優化生產流程及鞏固我們的市場地位。
user: Please translate the following sentence from English to Chinese: (d) the annual reports of the Company for the two years ended 31 December 2010 and 2011;

assistant: (d) 本公司截至二零一零年及二零一一年十二月三十一日止兩個年度之年報；
user: Please translate the following sentence from English to Chinese: There are many transactions and calculations for which the ultimate tax determination is uncertain.

assistant: 大量交易及計算不能明確地作最終稅項釐定。
user: Please translate the following sentence from English to Chinese: For further details, please refer to the section headed ‘‘Risk factor — Risks relating to the industry’’ in this prospectus.

assistant: 有關進一步詳情，請參閱本招股章程「風險因素—與行業有關的風險」一節。
user: Please translate the following sentence from English to Chinese: (viii) instruct and authorise the Company and/or the Sole Bookrunner as agent for the Company (or their respective agents or nominees) to do on your behalf all things necessary to effect registration of any Public Offer Shares allocated to you in your name(s) or HKSCC Nominees, as the case may be, as required by the Articles of Association and otherwise to give effect to the arrangements described in this prospectus and the Application Form;

assistant: (viii) 指示及授權本公司及╱或獨家賬簿管理人作爲本公司代理人（或彼等各自的代理人或代名人）代辦一切必需事宜，以根據組織章程細則的規定，將閣下所獲分配的任何公開發售股份以閣下或香港結算代理人（視情況而定）的名義登記，或以其他方式使本招股章程或申請表格所述安排生效；
user: Please translate the following sentence from English to Chinese: As such, demand for our products and services depends, in large part, on economic conditions in China.

assistant: 因此，我們產品及服務的需求很大程度上根據中國經濟狀況而定。
user: Please translate the following sentence from English to Chinese: 5. Trading risk  Generally, retail investors can only buy or sell shares of the ETF on the SEHK.

assistant: 5. 買賣風險 一般而言，散戶只能在聯交所購買或出售 ETF 股份。
user: Please translate the following sentence from English to Chinese: If there are Directors who were last elected, or appointed by the Shareholders (as the case may be), on the same date, they can agree on who is to retire.

assistant: 倘多於一位董事於同一日獲選或獲股東委任（視情況而定），他們可就須退任的人選達成協議。
user: Please translate the following sentence from English to Chinese: Our Directors believe that our Group needs to raise funds by equity financing pursuant to the Share Offer and to gain access to a platform for future fundraising by pursuing the Listing to meet our capital requirements for our business strategies and to keep us abreast of the fast-pace evolving IT industry.

assistant: 董事認爲，本集團需要根據股份發售透過股權融資籌集資金，並透過尋求上市涉足未來集資的平臺，以應付我們業務策略的資本需要，同時讓我們掌握瞬息萬變的資訊科技行業最新發展。
user: Please translate the following sentence from English to Chinese: Number of car parking spaces:

assistant: 泊車位數目：
user: Please translate the following sentence from English to Chinese: For details of these statements and the associated risks, please refer to the section headed ‘‘Forward-looking statements’’ in this prospectus.

assistant: 有關該等陳述及相關風險的詳情，請參閱本招股章程「前瞻性陳述」一節。
user: Please translate the following sentence from English to Chinese: All A shares comprising the Parent Reference Index in the same sector are allocated to a single sector index and the Reference Index is one of the 10 sector indices constituting the Parent Index.

assistant: 母參考指數中屬同一界別的所有 A 股都編配到單一的界別指數，而參考指數就是組成母參考指數的 10 個界別指數之一。
user: Please translate the following sentence from English to Chinese: Since the Contract Farmers purchased animal feeds from us at an agreed price fixed at the beginning of 2009, the effect of the economic recovery in the second half of 2009 could not be reflected in average selling prices of the animal feeds. Chicken breeds – Revenue from sales of our chicken breeds business increased by approximately 4.8%, from approximately RMB36.8 million for the year ended 31 December 2008 to approximately RMB38.6 million for the year ended 31 December 2009.

assistant: 由於合約農戶以於二零零九年初協定的價格向我們購買動物飼料，二零零九年下半年的經濟復甦不能反映於動物飼料的平均售價上。 種雞 －本集團種雞業務的銷售收入增加約 4.8%，由截至二零零八年十二月三十一日止年度約人民幣 3,680 萬元增加至截至二零零九年十二月三十一日止年度約人民幣 3,860 萬元，此與種雞銷量上升一致。
user: Please translate the following sentence from English to Chinese: (vi) To the extent that an Option is not exercised within the periods referred to in this sub-paragraph (n), it shall automatically lapse and become null and void.

assistant: (vi) 倘並無於本(n)分段所述限期內行使優先購股權，則會自動失效及作廢。
user: Please translate the following sentence from English to Chinese: Since 1994, the conversion of Renminbi into foreign currencies, including Hong Kong and U.S. dollars, has been based on rates set by the PBOC, which are set daily based on the previous business day’s inter-bank foreign exchange market rates and current exchange rates on the world financial markets.

assistant: 自一九九四年起，人民幣與港幣及美元等外幣的兌換一直依照中國人民銀行所設定的匯率來進行，而中國人民銀行每天則根據前一個營業日銀行間的外匯市場匯率和當前世界全球市場上的外匯匯率確定該匯率。
user: Please translate the following sentence from English to Chinese: Adjusted Net Current Assets We believe adjusted net current assets is a more meaningful indicator of our financial performance because it does not include the impact of Brokerage Deposits, which as discussed above, is largely unrelated to our financial performance but can cause large changes in our balance sheet.

assistant: 經調整淨流動資產 我們認爲，經調整淨流動資產更能反映我們的財務表現，因爲其並不包括已於上文討論的經紀存款的影響，經紀存款與我們的財務表現大體上並不相關，但卻能造成資產負債報表巨大的變動。
user: Please translate the following sentence from English to Chinese: Mr. Lee Leung Yiu (李良耀), aged 52, is the executive Director of our Group.

assistant: 李良耀先生，52歲，爲本集團執行董事。
user: Please translate the following sentence from English to Chinese: Liquid bulk includes crude oil and refined petroleum products (including gasoline, diesel, kerosene and fuel oil, etc.)

assistant: 液體散貨包括以油輪運輸的原油和成品油（包括汽油、柴油、煤油和燃料油等）以及以特種船舶運輸的散裝液體化工品及液化氣。
user: Please translate the following sentence from English to Chinese: The instrument appointing a proxy shall be in writing under the hand of the appointor or his attorney authorised in writing, or if the appointor is a corporation either under its seal or under the hand of an officer, attorney or other person authorised to sign the same.

assistant: 委任代表的文據須以書面方式由委任人或其授權代表簽署，如委任人爲公司，則須加蓋公司印鑑或經由高級職員、代表或其他獲授權的人士簽署。
user: Please translate the following sentence from English to Chinese: We have expanded into certain overseas markets to provide services to other oil and gas companies.

assistant: 我們已進軍若干海外市場，以向其他油氣公司提供服務。
user: Please translate the following sentence from English to Chinese: We have established business relationships with public sector customers Our business relationship with the public sector has thrived since our first successful tender with the HK Government in 1997.

assistant: 我們與公營界別客戶擁有穩定的業務關係 我們與公營界別的業務關係自我們於一九九七年首次競得香港政府招標項目起蓬勃發展。
user: Please translate the following sentence from English to Chinese: (ii) to proceed with the Hong Kong Public Offer, the International Placing and/or the Global Offering on the terms and in the manner contemplated in the Prospectus in respect of the International Placing;

assistant: (ii)根據本招股章程就國際配售所擬定條款及方式繼續進行香港公開發售、國際配售及╱或全球發售；
user: Please translate the following sentence from English to Chinese: For pawn loans not exceeding the amount of HK$100,000, tickets shall be issued for these pawn loans under our Pawnbrokers Licences.

assistant: 就不超過100,000港元之典當貸款，須根據本集團之當押商牌照就該等典當貸款發出當票。
user: Please translate the following sentence from English to Chinese: Our Group has implemented a number of cost reduction initiatives relating to cost of sales since the Acquisition.

assistant: 自收購事項後，本集團已採取多項有關銷售成本的削減成本措施。
user: Please translate the following sentence from English to Chinese: Unless previously terminated as described above or under another provision in the Trust Deed, the Trust shall in any event terminate at the expiry of 80 years from the date of the Trust Deed. Notice of any termination of an Index Fund will be given to the Unitholders after the SFC has approved release of the notice.

assistant: 除如上文所述或根據信託契據內其他條款提前終止外，信託基金無論如何均須於信託契據訂立日期起計滿 80 年時予以終止。 有關終止指數基金之通告，將於證監會批准刊發通告後寄發予基金單位持有人。
user: Please translate the following sentence from English to Chinese: The fees and expenses covered by the arrangement are the Administrative Agent Fee, the Depositary Fee, the Registrar, Transfer Agent and Listing Agent Fee, the annual tax in Luxembourg (if any) (the “Taxe d'Abonnement”), the formation expenses and certain Other Administrative Expenses, as further described below.

assistant: 經上述安排支付的費用及支出是行政代理人費、存管費、登記處、過戶代理人及上市代理人費、在盧森堡的年度稅項(若有)(「Taxe d’Abonnement」)、開辦費用及下文進一步說明的若干其他行政費用。
user: Please translate the following sentence from English to Chinese: In particular, we rely on two suppliers for the supply of nuclepore membranes which are a key component of our infusion sets.

assistant: 特別是，我們依賴兩家供應商供應核膜孔濾膜（我們輸液器的主要成分）。
user: Please translate the following sentence from English to Chinese: As a result, the potential market for residual heat power generation solutions for glass industry in China is approximately 850 MW, or RMB6.0 billion assuming a building cost of RMB7.0 million per MW.

assistant: 因此，中國玻璃行業對餘熱發電解決方案的潛在需求約爲 850 兆瓦，假設單位成本爲每兆瓦人民幣 700 萬元，價值約爲人民幣 60億元。
user: Please translate the following sentence from English to Chinese: At 31 December 2010

assistant: 於2010年12月31日
user: Please translate the following sentence from English to Chinese: PRC law requires that dividends be paid only out of the net profit calculated according to PRC accounting principles, which differ from generally accepted accounting principles in other jurisdictions, including HKFRS. PRC law also requires foreign-invested enterprises, such as our subsidiaries in the PRC, to set aside part of their net profit as statutory reserves.

assistant: 中國法律規定，支付股息只可以從根據中國會計原則（與其他司法權區的公認會計原則有差別，包括香港財務報告準則）計算的純利中支付。 中國法律亦規定外資企業，例如我們於中國的附屬公司，必須將其純利的一部分撥作法定儲備。
user: Please translate the following sentence from English to Chinese: As at the Latest Practicable Date, the Directors were not aware of any material third party liability claim relating to the Group’s business.

assistant: 於最後實際可行日期，董事並不知悉任何與本集團業務有關的重大第三方責任索償。
user: Please translate the following sentence from English to Chinese: All A shares comprising the Parent Index in the same industry group are allocated to a single industry group index and the Index is one of the 25 industry group indices constituting the Parent Index.

assistant: 母指數中屬同一行業組的所有 A 股都編配到單一的行業組指數，而指數就是組成母指數的 25 個行業組指數之一。
user: Please translate the following sentence from English to Chinese: Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within ‘Other (losses)/gains - net’, in the combined profit or loss.

assistant: 出售盈虧通過比較所得款項與賬面值而釐定，並在合併損益內確認爲其他（虧損）收益－淨額。
user: Please translate the following sentence from English to Chinese: Ryder Scott accepts MI Energy’s interpretation as a reasonable representation of the log and seismic information.

assistant: Ryder Scott接受MI能源的解釋成果，認可其是測井和地震數據的合理反映。
user: Please translate the following sentence from English to Chinese: The application for Offer Shares through the HK eIPO White Form Service is only a facility provided by the designated HK eIPO White Form Service Provider to public investors.

assistant: 通過網上白表服務申請發售股份，僅爲指定網上白表服務供應商向公衆投資者提供的一項服務。
user: Please translate the following sentence from English to Chinese: When the Group ceases to have significant influence over an associate or joint control over a jointly controlled entity, it is accounted for as a disposal of the entire interest in that investee, with a resulting gain or loss being recognized in profit or loss.

assistant: 當　貴集團不再對一家聯營公司擁有重大影響力或不再擁有一家共同控制實體的共同控制權，則按出售該被投資方的全部權益入賬，而所產生的損益乃於損益確認。
user: Please translate the following sentence from English to Chinese: Total current liabilities Net current assets

assistant: 流動負債總額 流動資產淨額
user: Please translate the following sentence from English to Chinese: 8.3.1 Introduction CCS was registered in July 2006 in Zambia. Its associated smelter is located about 3.5km east of Chambishi Town, Kalulushi City in the Copperbelt Province.

assistant: 8.3.1 簡介 謙比希銅冶煉於2006年7月在贊比亞註冊成立，其配套冶煉廠位於 Copperbelt 省 Kalulushi 市 Chambishi 鎮以東約3.5公里處。
user: Please translate the following sentence from English to Chinese: Deutsche Bank AG is also the swap counterparty and swap calculation agent.

assistant: 德意志銀行 亦同時擔任掉期對手方及掉期計算代理人。
user: Please translate the following sentence from English to Chinese: We place a high priority on providing our Members a consistently high quality of service.

assistant: 我們高度重視爲會員提供始終如一的高質服務。
user: Please translate the following sentence from English to Chinese: Where payment or settlement is deferred and the effect would be material, these amounts are stated at their present values.

assistant: 凡有關的付款或結算被延遲及其具重大影響，則以現值列賬。
user: Please translate the following sentence from English to Chinese: The remuneration of our executive Directors are determined based on the relevant Director’s experience, responsibility, workload, and the time devoted to our Company.

assistant: 執行董事的薪酬是根據有關董事的經驗、責任、工作量以及本公司所用時間確定的。
user: Please translate the following sentence from English to Chinese: and Š building design and construction.

assistant: 及 樓宇設計及建築。
user: Please translate the following sentence from English to Chinese: Direct finance leasing Direct finance leasing is mainly used when our customers commence new projects, expand production, make advancements in technology and have finance demands to purchase new equipment.

assistant: 直接融資租賃 直接融資租賃主要滿足客戶新建項目、擴大生產及技術發展而購買新設備的融資需求。
user: Please translate the following sentence from English to Chinese: In addition, in May 2009, China also began to restrict the operation of “below-cost” tour groups involving low up-front payments and compulsory shopping.

assistant: 此外，於2009 年 5 月，中國亦開始限制收取低團費而強制購物的「低於成本價」旅行團的營運。
user: Please translate the following sentence from English to Chinese: The Transaction Fee shall be paid by or on behalf of the Participating Dealer applying for such Units (and may be set off and deducted against any Cash Component due to the Participating Dealer in respect of such creation application(s)), for the account of the HSCEI ETF, the Trustee, the Registrar, the Conversion Agent and/or the Service Agent.

assistant: 交易費用須由申請基金單位之參與經紀商或代表有關參與經紀商之人士支付（可於有關新增申請而應付予參與經紀商之現金款額予以抵銷或扣除），所收取之費用則撥歸恒生中國企業ETF、受託人、登記處、兌換代理人及/或服務代理人所有。
user: Please translate the following sentence from English to Chinese: STRUCTURE AND CONDITIONS OF THE SHARE OFFER If the above conditions are not fulfilled or waived prior to the times and dates specified, the Share Offer will lapse and the Stock Exchange will be notified immediately. Notice of the lapse of the Share Offer will be published on our Company’s website at www.edvancesecurity.com and the Stock Exchange’s website at www.hkexnews.hk on the next day following such lapse.

assistant: 股份發售的架構及條件 倘上述條件未能於指定時間及日期前達成或獲豁免，則股份發售將告失效，並須即時知會聯交所。 本公司將於股份發售失效翌日在本公司網站 (www.edvancesecurity.com) 及聯交所網站 (www.hkexnews.hk) 刊發有關該失效的公佈。
user: Please translate the following sentence from English to Chinese: The following table details Skyland’s and the Skyland Group’s expected remaining contractual maturity for its non-derivative financial liabilities based on the agreed repayment terms.

assistant: 下表詳列斯凱蘭及斯凱蘭集團按協定還款條款的非衍生金融負債的預期剩餘合約到期日。
user: Please translate the following sentence from English to Chinese: A subsidiary is an entity (including a structured entity) over which the Group has control.

assistant: 子公司指　貴集團對其擁有控制權的所有實體（包括結構化主體）。
user: Please translate the following sentence from English to Chinese: Mr. Shen worked in Deloitte Touche Tohmatsu CPA Ltd. Beijing Branch from 1998 to 2001, where he last held the position of senior auditor.

assistant: 沈先生自1998年至2001年任職德勤華永會計師事務所有限公司北京分所，最後出任高級審計師職位。
user: Please translate the following sentence from English to Chinese: The relevant laws, rules and practice relating to tax are subject to change and amendment (and such changes may be made on a retrospective basis).

assistant: 與稅務有關的法律、規則及慣例可能會更改及修訂(而該等更改可能具追溯力)。
user: Please translate the following sentence from English to Chinese: Jin Mao Tower is located at 88 Century Avenue in the heart of the Lujiazui Finance and Trade Zone in Shanghai’s Pudong district and is in close proximity to the Lujiazui Metro Station on Metro Line

assistant: 金茂大廈位於上海市浦東區陸家嘴金融貿易區的核心地帶世紀大道88號，緊鄰地鐵2號線陸家嘴地鐵站。
user: Please translate the following sentence from English to Chinese: — due from related parties .

assistant: －應收關聯方 .
user: Please translate the following sentence from English to Chinese: Hotel supplies

assistant: 酒店用品住宿服務
user: Please translate the following sentence from English to Chinese: Exercise period

assistant: 行使期
user: Please translate the following sentence from English to Chinese: (a) the Memorandum and Articles;

assistant: (a) 章程大綱及章程細則；
user: Please translate the following sentence from English to Chinese: The Group does not have any financial instruments that are measured at fair value as at 30 June 2010.

assistant: 於二零一零年六月三十日，貴集團並無擁有按公平值計量的任何金融工具。
user: Please translate the following sentence from English to Chinese: The increase in our allowance for doubtful debts was due to the allowance we made for receivables owed by our customers facing financial difficulties due to the recent economic downturn and failing to make payments for the overdue receivables.

assistant: 呆賬撥備增加是因爲最近的經濟衰退而面臨財政困難，且無法支付到期款項的客戶所結欠的應收款項的撥備。
user: Please translate the following sentence from English to Chinese: The following table sets out our average inventory turnover days during the Track Record Period:

assistant: 下表載列我們於往績紀錄期的平均存貨週轉日數：
user: Please translate the following sentence from English to Chinese: COLLATERAL ARRANGEMENTS IN RESPECT OF SECURITIES LENDING TRANSACTION(S) BY DIRECT REPLICATION FUNDS

assistant: 有關直接複製基金進行的證券借貸交易的抵押品安排
user: Please translate the following sentence from English to Chinese: The Market Maker Agreement may be terminated at any time by either party on 90 days’ written notice to the other.

assistant: 市場莊家協議可由任何一方向另一方發出90天的書面通知隨時終止。
user: Please translate the following sentence from English to Chinese: When conducting surveys, a survey enterprise shall strictly implement the operational procedures, and take measures to guarantee the safety of various pipelines, wires, appliances, the neighboring buildings and fixtures.

assistant: 有關行業的法律及法規 取措施保證各類管線、設備和周邊建築物、構築物的安全。
user: Please translate the following sentence from English to Chinese: BUSINESS Notes: (1) Shiny (China) Limited is wholly-owned by niece of Mr. Tang.

assistant: 業務 附註： (1) 晴朗（中國）有限公司由鄧先生的外甥女全資擁有。
user: Please translate the following sentence from English to Chinese: In general, CSI will publicise Index Constituent adjustments lists as soon as practicable after the adjustments are decided and before their implementation. Index Licence The initial term of the licence of the Reference Index commenced on 12 February 2010 and continued until 12 February 2015 on which date the licence has been automatically renewed and should be continually renewed for successive terms of three years, subject to the terms of the licence agreement.

assistant: 一般而言，中證將在作出調整決定之後但實施之前，在可行情況下儘快公佈指數成分股的調整名單。 指數特許參考指數特許初期期限從2010年2月12日開始，直到2015年2月12日爲止。
user: Please translate the following sentence from English to Chinese: (ii) conditional on the share premium account of the Company being credited as a result of the issue of the shares by the Company pursuant to the global offering of the shares of the Company as contained in the Prospectus, the sum of US$13,480,000 standing to the credit of the share premium account of the Company will be capitalized and applied in paying up in full at par 1,348,000,000 shares of US$0.01 each;

assistant: (ii)本公司股份溢價賬因本公司根據招股章程所載全球發售本公司股份發行股份而獲得進賬的前提下，將本公司股份溢價賬進賬額13,480,000美元撥充資本，用於按面值每股 0.01美元繳足 1,348,000,000股股份；
user: Please translate the following sentence from English to Chinese: (2) The claimant may refer the arbitration to either China International Economic Centre in accordance with its arbitration rules, or may also refer the arbitration to the Hong Kong International Arbitration Centre in accordance with its securities arbitration rules. Once a claimant refers a dispute or claim to arbitration, the other party must submit to the arbitral body elected by the claimant.

assistant: (2) 申請仲裁者可以選擇中國國際經濟貿易仲裁委員會按其仲裁規則進行仲裁，或可以選擇香港國際仲裁中心按其證券仲裁規則進行仲裁。 申請仲裁者將爭議或者索償事宜提交仲裁後，對方必須在申請者選擇的仲裁機構進行仲裁。
user: Please translate the following sentence from English to Chinese: The measurement of deferred tax assets and liabilities reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.

assistant: 遞延稅項資產及負債於可依法執行權利以即期稅項資產抵銷即期稅項負債時，以及於該等遞延稅項資產及負債乃關於同一稅務機關所徵收的所得稅且　貴集團擬以淨額基準結算其即期稅項資產及負債時予以抵銷。
user: Please translate the following sentence from English to Chinese: The State Administration of Taxation issued the “Circular on Careful Management of Land Appreciation Tax Collection” (《關於認真做好土地增值稅徵收管理工作的通知》) on July 10, 2002 to require local authorities to optimize the withholding methods of LAT.

assistant: 國家稅務總局於2002年7月10日發佈《關於認真做好土地增值稅徵收管理工作的通知》，要求各地方完善土地增值稅的預徵辦法。
user: Please translate the following sentence from English to Chinese: These exemption letters confirmed that (i) we are allowed to continue our dairy farming operation before the inspection is finished;

assistant: 該等豁免函件確認(i)我們獲准在完成檢查前繼續經營我們的奶牛養殖業務；