billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The functions which Deutsche Bank AG and the Management Company will perform in connection with the ETF may give rise to potential conflicts of interest.

assistant: 德意志銀行與管理公司就 ETF 所履行的職能可能導致 潛在的利益衝突。
user: Please translate the following sentence from English to Chinese: If a delay extends beyond the grace period, our customers are normally entitled to liquidated damages stipulated in the contracts for the part of the delay falling within the next 180 days, after which they have the right to terminate.

assistant: 倘延期超過寬限期，客戶一般有權就之後180天內的部份延期獲得合約規定的違約賠償金，之後客戶有權終止合約。
user: Please translate the following sentence from English to Chinese: (iv) as a result of the occurrence of the abovementioned non-compliance incidents, our Directors confirm that they are aware of and are alert to any issues that might result in any non-compliance and that there are measures in place for preventing recurrence of non-compliance as disclosed above and consider such measures to be adequate and effective;

assistant: (iv) 由於發生上述不合規事件，董事確認，彼等均已知悉並警覺可能導致不合規事件的任何問題，且已採取措施避免再次出現如上文所披露之不合規事件，彼等認爲該等措施屬恰當及有效；
user: Please translate the following sentence from English to Chinese: Following completion of the above transfers on 10 November 2011 (the date on which Hunan Huisheng completed the necessary registration with the competent government authority in the PRC), Hunan Huisheng became a wholly-owned subsidiary of Hong Kong Huisheng and changed its legal status from a sino-foreign equity joint venture enterprise to a wholly foreign-owned enterprise.

assistant: 上述轉讓於二零一一年十一月十日完成後（即湖南惠生完成向中國政府主管當局辦理必要的登記手續當日），湖南惠生成爲香港惠生的全資附屬公司，並將其法律地位由中外合資企業改爲外商獨資企業。
user: Please translate the following sentence from English to Chinese: Over time, the Manager may alter (or “rebalance”) the portfolio composition of the MSCI China ETF to reflect changes in the characteristics of its Underlying Index or to bring the performance and characteristics of the MSCI China ETF more in line with that of its Underlying Index.

assistant: 同時，管理人亦可不時修訂（或「重新調整」）MSCI 中國 ETF 之投資組合成分，藉以反映其基礎指數之特點改變，或使 MSCI 中國 ETF 之表現及特點與其基礎指數更爲一致。
user: Please translate the following sentence from English to Chinese: (i) in the absolute opinion of the Underwriter, the success of the Rights Issue would be materially and adversely affected by:

assistant: (i) 包銷商全權認爲，供股之成功進行將因下列各項而受到重大不利影響：
user: Please translate the following sentence from English to Chinese: the actions and developments of our competitors;

assistant: 競爭對手的行動及發展勢態；
user: Please translate the following sentence from English to Chinese: SHARE CAPITAL PRE-IPO SHARE OPTION SCHEME Our Board has ratified and approved the Pre-IPO Share Option Scheme on March 20, 2013.

assistant: 股本 首次公開售股前購股權計劃 我們的董事會已於2013年3月20日追認及批准首次公開售股前購股權計劃。
user: Please translate the following sentence from English to Chinese: As certain selling and marketing expenses and office renovation expenses were incurred by PPS Shanghai to promote the company and set up the office, PPS Shanghai has recorded slight losses during the three months period ended 30 September 2016.

assistant: 由於寶聯上海產生若干銷售及營銷開支以及辦公室裝修開支，以提升公司並建立辦事處，故寶聯上海於截至二零一六年九月三十日止三個月錄得輕微虧損。
user: Please translate the following sentence from English to Chinese: For the year ended 31 December 2010, the Group had an operating cash flow before movements in working capital of approximately RMB71.0 million.

assistant: 截至 2010 年 12 月 31 日止年度，本集團的營運資金變動前經營現金流量約爲人民幣 71.0 百萬元。
user: Please translate the following sentence from English to Chinese: (if the electronic application instructions are given for your benefit) declare that only one set of electronic application instructions has been given for your benefit;

assistant: （倘電子認購指示爲閣下利益而發出）聲明僅發出了一套爲閣下利益而發出的電子認購指示；
user: Please translate the following sentence from English to Chinese: Examine, supervise and monitor the eligibility and financial capability of the concessionaires, subconcessionaires or other parties stipulated by the law;

assistant: 檢查、監督及監察承批公司、獲轉批給人或其他各方法律所定的資格及財政能力；
user: Please translate the following sentence from English to Chinese: Technical Parameters of Resource/Reserve Estimates at Daxin Mn Mine

assistant: 大新錳礦資源╱儲量估算技術參數
user: Please translate the following sentence from English to Chinese: The table below sets forth the total contracted sales we achieved (and properties have not been delivered) as of 30 June 2012, total GFA delivered/expected to be delivered from July to December of 2012 for each project and average selling price information:

assistant: 下表載列我們於截至二零一二年六月三十日已達致的已訂約銷售總額（有關物業尚未交付）、各項目於二零一二年七月至十二月期間已交付預期將予交付的總建築面積及平均售價資料：
user: Please translate the following sentence from English to Chinese: As at December 31, 2012 RMB’000 209,870 (30,000) 179,870

assistant: 於 12 月 31 日 2012 年 人民幣千元 209,870 (30,000) 179,870
user: Please translate the following sentence from English to Chinese: Proper arrangements will be implemented so that there will be no overlapping directors of our Company and NewspaperDirect, except for Ms. Bonnie Chan Woo who will remain as a director of NewspaperDirect.

assistant: 本集團將作出妥善安排，確保除胡陳女士將留任 Newspaper Direct 董事外，本公司與 Newspaper Direct 董事人員並無重疊。
user: Please translate the following sentence from English to Chinese: Since default in Northbound trading via Stock Connect do not involve products listed or traded in the SEHK or the Hong Kong Futures Exchanges Limited, such trading is not covered by Hong Kong’s Investor Compensation Fund.

assistant: 由於透過股票市場交易互聯互通機制進行北向交易的違約並不涉及於香港聯交所或香港期貨交易所有限公司上市或買賣的產品，故將不受香港投資者賠償基金所保障。
user: Please translate the following sentence from English to Chinese: a virtual world for PC based on the world and characters of Dragon Knights with more casual gameplay in the third quarter of 2014, and a virtual world for both PC and mobile based on a popular fantasy book series for children in China in the fourth quarter of 2014.

assistant: 一個於二零一四年第三季度發佈，是一款以「龍鬥士」的個人電腦虛擬世界及角色創作休閒遊戲； 另一個於二零一四年第四季度發佈，是一款以廣受歡迎的中國兒童奇幻小說系列爲本的個人電腦及手機虛擬世界。
user: Please translate the following sentence from English to Chinese: The following table sets forth the breakdown of trade and other receivables as at the end of each financial year/period of the Track Record Period:

assistant: 下表載列於往績記錄期間各財政年度╱期間年末我們貿易及其他應收款項的明細：
user: Please translate the following sentence from English to Chinese: We expect a healthy liquidity position can be maintained after distribution of dividends.

assistant: 我們預期股息分派後仍可維持穩健流動資金狀況。
user: Please translate the following sentence from English to Chinese: Quarterly Index Reviews (QIRs) in February and August of the size-segment indices aimed at:

assistant: - 於二月和八月對股份規模分類指數進行季度指數檢討，目的是：
user: Please translate the following sentence from English to Chinese: In principle, the development period of a parcel of land shall not be more than three years, in order to ensure the efficiency of primary land development.

assistant: 每宗地的開發建設時間原則上不得超過三年，以確保土地有效開發。
user: Please translate the following sentence from English to Chinese: PRC enterprises (including foreign-invested enterprises) which require foreign exchange for transactions relating to current account items, may, without the approval of the SAFE, effect payment from their foreign exchange account or convert and pay at the designated foreign exchange banks, on the strength of valid receipts and proof of transactions. Foreign-invested enterprises, which need foreign exchange for the distribution of profits to their shareholders and PRC enterprises, which in accordance with regulations are required to pay dividends to shareholders in foreign currency, may, on the strength of general meeting resolutions of such PRC enterprises or board resolutions on the distribution of profits, effect payment from their foreign exchange account or convert and pay at the designated foreign exchange banks. Convertibility of foreign exchange in respect of capital account items, such as direct investment and capital contribution, is still subject to restriction and prior approval from the SAFE and its relevant branch must be sought.

assistant: 中國企業（包括外資企業）需要外匯進行有關經常項目的交易時，可毋須經國家外匯管理局批准，通過其外匯賬戶付匯或通過指定的外匯銀行進行兌換與付匯，但須提供有效的交易收據與證明。 外資企業如需外匯向股東分派利潤，以及中國企業根據有關規定須以外幣向股東支付股息，則可根據其有關分派利潤的股東大會決議或董事會決議，從外匯賬戶付匯或通過指定的外匯銀行進行兌換與付匯。 有關直接投資及注入資本等資本項目的外幣兌換仍受限制，仍須事先獲國家外匯管理局及有關分支機構審批。
user: Please translate the following sentence from English to Chinese: However, the Directors do not propose to exercise the Repurchase Mandate to such an extent as would, in the circumstances, have a material adverse effect on the working capital position of the Company or the gearing levels which in the opinion of the Directors are from time to time appropriate for the Company.

assistant: 然而，董事不擬建議行使購回授權至會對本公司的營運資金狀況或董事認爲不時適合本公司的資產負債水平有重大不利影響的程度。
user: Please translate the following sentence from English to Chinese: a tropical cyclone warning signal number 8 or above, or

assistant: 八號或以上熱帶氣旋警告信號； 或
user: Please translate the following sentence from English to Chinese: During the year, no remuneration was paid to the five highest paid individuals (including directors and employees) as an inducement to join the Group or as compensation for loss of office (2005: Nil).

assistant: 年內並無向五名最高薪人士（包括董事及僱員）支付任何酬金，作爲加入本集團之誘金或離職補償（二零零五年：無）。
user: Please translate the following sentence from English to Chinese: The Withdrawal will not affect the existing operation or dealing arrangement of the Fund, including the listing and trading of the Units on SEHK.

assistant: 該撤回將不會影響本基金的現有運作或交易安排，包括基金單位在香港聯交所的上市以及買賣。
user: Please translate the following sentence from English to Chinese: There were no labor disputes as a result of the above restructuring initiatives and, so far as we are aware and having been advised by counsel in relation to the above restructurings, the 2009 Reorganization and associated restructuring initiatives were, in all material respects, in compliance with all relevant laws and regulations.

assistant: 上述的重組措施並無引致任何勞資糾紛，且據我們所知及據法律顧問就上述的重組提供的意見，2009年重組及相關的重組措施在所有重大方面均已遵守所有相關法律及法規。
user: Please translate the following sentence from English to Chinese: Since our establishment, we had offered a total of 43 games, comprising 39 board games, three miniature war games and one mobile game.

assistant: 自成立以來，我們已推出共43款遊戲，當中包括39款棋盤遊戲、3款模型戰棋及1款手機遊戲。
user: Please translate the following sentence from English to Chinese: The Unaudited Pro Forma Financial Information has been prepared for illustrative purposes only, and because of its hypothetical nature, it may not give a true picture of the financial position of the Group as at 31 December 2015 or any future date.

assistant: 編制未經審覈備考財務資料乃僅供說明之用，由於其假設性質使然，未必能真實反映本集團於二零一五年十二月三十一日或任何未來日期之財務狀況。
user: Please translate the following sentence from English to Chinese: The Group’s loans and receivables comprise trade receivables, deposits paid, amount due from an associate, amount due from a joint venture, amount due from a director, amount due from a related company and cash and bank balances in the combined statements of financial position.

assistant: 貴集團的貸款及應收款項包括於合併財務狀況表內列賬的應收賬款、已付按金、應收一間聯營公司款項、應收一間合營企業款項、應收一名董事款項、應收一間關聯公司款項以及現金及銀行結餘。
user: Please translate the following sentence from English to Chinese: For further information on the grounds for terminating the license agreement in respect of the Underlying Index, please refer to section “14. Index Licence Agreement” in this Appendix.

assistant: 有關終止相關指數的使用許可協議的理由之進一步詳情，請參閱本附錄「14. 指數使用許可協議」一節。
user: Please translate the following sentence from English to Chinese: Consequently, we may not be able to recover any loss or expenses that we incur in the project in Saudi Arabia.

assistant: 因此，我們可能無法追回任何我們於沙特阿拉伯的項目所產生的虧損或費用。
user: Please translate the following sentence from English to Chinese: There is no statutory restriction in the Cayman Islands on the provision of financial assistance by a company to another person for the purchase of, or subscription for, its own or its holding company’s shares.

assistant: 開曼羣島並無明文限制公司向另一人提供財務資助以購回或認購該公司本身或其控股公司的股份。
user: Please translate the following sentence from English to Chinese: Competitive landscape of Jiangsu port sector (2009)

assistant: 江蘇港口業競爭情況（二零零九年）
user: Please translate the following sentence from English to Chinese: In carrying quarterly and year end stock take to monitor the inventory levels of all the merchandise, the responsible staff will be penalized if a loss of a certain percentage of the total stock value is reached.

assistant: 於每季末及每年年底進行存貨點算，以檢查所有商品的存貨水平，倘總存貨值損失達若干百分比，負責僱員將受懲罰。
user: Please translate the following sentence from English to Chinese: Details regarding the subscription are set out in the Announcement and the circular dated 12 September 2014 of the Company.

assistant: 有關認購事項之詳情載於該公告及本公司於二零一四年九月十二日刊發之通函。
user: Please translate the following sentence from English to Chinese: (iii) our Group had improved the occupancy rate of our Beacon College teaching centres from approximately 28.9% for the year ended 31 July 2015 to approximately 39.3% for the year ended 31 July 2017;

assistant: (iii)本集團已將遵理學校教學中心的佔用率由截至2015年7月31日止年度約 28.9% 提高至截至 2017 年 7 月 31 日止年度約 39.3%；
user: Please translate the following sentence from English to Chinese: (i) offer, pledge, charge, sell, contract to sell, sell any option or contract to purchase, purchase any option or contract to sell, grant or agree to grant any option, right or warrant to purchase or subscribe for, lend, make any short sale or otherwise transfer or dispose of (nor enter into any agreement to transfer or dispose of or otherwise create any options, rights, interests or Encumbrances in respect of), either directly or indirectly, conditionally or unconditionally, any of the share or debt capital or other securities of our Company or any interest therein (including, but not limited to any securities that are convertible into or exercisable or exchangeable for, or that represent the right to receive, any such capital or securities or any interest therein) whether now owned or hereinafter acquired, owned directly or indirectly by our Controlling Shareholders (including holding as a custodian) or with respect to which any of our Controlling Shareholders has beneficial;

assistant: (i) 直接或間接、有條件或無條件地提呈發售、質押、押記、出售、訂約出售、出售任何期權或訂約購買、購買任何期權或訂約出售、授出或同意授出任何期權、權利或認股權證以購買或認購、借出、作出任何沽空或以其他方式轉讓或出售（或訂立任何協議轉讓或出售或以其他方式設立任何期權、權利、權益或產權負擔）本公司任何股份或債務資本或其他證券或其中任何權益（包括但不限於可轉換爲或可行使或交換爲任何有關股本或證券或其中任何權益的證券，或有權獲取任何有關股本或證券或其中任何權益的證券），不論其是否由控股股東現時擁有或其後購入、直接或間接擁有（包括作爲託管人持有）或任何控股股東於當中擁有實益擁有權；
user: Please translate the following sentence from English to Chinese: The breakdown of our employees by function as at the Latest Practicable Date and the expected number of employees following our expansion plan after the Listing are set out below:

assistant: 我們於最後可行日期按職能劃分的僱員明細及實行上市後擴張計劃後的預期僱員人數載列如下︰
user: Please translate the following sentence from English to Chinese: To ensure the Company's compliance with FATCA, the FATCA Law and the Luxembourg IGA in accordance with the foregoing, the Management Company may:

assistant: 爲確保本公司可根據上文遵守 FATCA、《FATCA 法》及盧森堡跨政府協議，管理公司可能：
user: Please translate the following sentence from English to Chinese: (b) providing strategic planning support to the Group by leveraging on the investment experience of New Horizon in the PRC consumer retail sector;

assistant: (b) 藉助 New Horizon 於中國消費零售業方面的投資經驗，向本集團提供策略規劃支援；
user: Please translate the following sentence from English to Chinese: Sales points under our on-premise channels include restaurant chains, hotels and other leisure and entertainment venues where our products are consumed on premise.

assistant: 我們的即飲渠道的銷售點包括爲我們的產品提供堂食的連鎖餐廳、酒店及其他休閒及娛樂場所。
user: Please translate the following sentence from English to Chinese: Her qualification and experience are set out in the subsection headed ‘‘Senior management’’ above.

assistant: 其資格及經驗之詳情載於上文「高級管理層」分節。
user: Please translate the following sentence from English to Chinese: According to the ACMR Report, the increasing consolidation of dealership groups will reduce disorderly competition and improve dealership profitability.

assistant: 根據北京華通人報告，經銷集團日益整合將減少競爭失控及改善經銷店的盈利能力。
user: Please translate the following sentence from English to Chinese: (b) Redemption and sale of Units in the primary market – After Listing

assistant: (b) 於一級市場贖回及出售單位－上市後
user: Please translate the following sentence from English to Chinese: We have maintained our business relationship with First Quality since 2009.

assistant: 我們自二零零九年起一直保持與First Quality的業務關係。
user: Please translate the following sentence from English to Chinese: Year ended 30 September

assistant: 截至九月三十日止年度
user: Please translate the following sentence from English to Chinese: Automobile Loans We obtain financing from banks and financial institutions for our operations, including for the purchase of new automobiles to be sold to our customers.

assistant: 汽車貸款 我們就業務運營（包括採購新車銷售予客戶）向銀行及財務機構獲取融資。
user: Please translate the following sentence from English to Chinese: Contingent liabilities As at 31 May 2011, the Group had no material contingent liabilities.

assistant: 或然負債 於二零一一年五月三十一日，本集團並無重大或然負債。
user: Please translate the following sentence from English to Chinese: Our service centres are equipped with specialised diagnostic equipment together with the relevant software to diagnose problems a wide range of passenger cars may have.

assistant: 我們的服務中心配備有專業的診斷設備及相關軟件，診斷乘用車可能出現的多種問題。
user: Please translate the following sentence from English to Chinese: Being qualified to perform different types of commonly used foundation work methods Registered in the Buildings Department in Hong Kong is prerequisite for foundation contracting service providers to carry out foundations works in Hong Kong;

assistant: 合資格使用不同種類的常用地基工程方式 於香港屋宇署註冊，這是地基承建服務供應商在香港進行地基工程的前提；
user: Please translate the following sentence from English to Chinese: Phase II of the Guangzhou– Foshan line will be 11.49 km with seven stations, and it is expected to be completed by the end of 2014.

assistant: 廣佛線二期工程（後通段）長11.49公里，共設7座車站，預計將於二零一四年底前建成通車。
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. RISK FACTORS Our business may be adversely affected if we cannot recruit and retain suitable staff for our operations.

assistant: 本網上預覽資料集須與封面「警告」一節一併閱讀。 風險因素 倘不能招募及留聘本公司業務所需的合適僱員，本公司的業務或會遭受不利影響。
user: Please translate the following sentence from English to Chinese: Nevertheless, there is no assurance that such laws and regulations will not change in the future.

assistant: 然而，概無法保證該等法律及法規日後不會修改。
user: Please translate the following sentence from English to Chinese: This law also specifies that if the land use rights were obtained by way of allocation within the planning zones of cities or towns, the developer shall, before applying to the land administration authorities at or above the county level for land use rights, apply for the construction land planning permit from the relevant urban and rural planning authorities of that city or town after obtaining the approval or consent of other relevant authorities.

assistant: 該法亦訂明，倘若以劃撥方式取得城市或城鎮規劃區的土地使用權，向縣級或以上的土地管理機關申請土地使用權前，開發商應在取得其他有關部門的批准或同意後向相關城鄉規劃主管部門申請建設用地規劃許可證。
user: Please translate the following sentence from English to Chinese: (c) each of the Directors has provided his mobile phone number, office phone number, e-mail address and fax number to the Hong Kong Stock Exchange;

assistant: (c) 各董事已向香港聯交所提供其手提電話號碼、辦公室電話號碼、電郵地址及傳真號碼；
user: Please translate the following sentence from English to Chinese: and (ii) the increase in the demand of sea freight forwarding service in the intra-PRD regions.

assistant: 及 (ii) 珠三角內地區海運代理服務需求增加。
user: Please translate the following sentence from English to Chinese: We rent an office premises for our head office and Mortgage Centre uses, from Kwan Chart Estate as Lessor, a connected party, the details is as follows:

assistant: 本集團自羣策置業（作爲出租人兼關連方）租用一項辦公室物業，用作本集團之總辦事處及按揭中心，詳情如下：
user: Please translate the following sentence from English to Chinese: The lease periods of land use rights are 50 years and are located in the PRC.

assistant: 土地使用權的租賃期爲50年，且位於中國。
user: Please translate the following sentence from English to Chinese: However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amounts of the assets or liabilities affected in the future.

assistant: 然而，該等假設及估計之不確定因素可能導致需要對未來受影響之資產或負債之賬面值作出重大調整。
user: Please translate the following sentence from English to Chinese: The Board may issue warrants to subscribe for any class of shares or other securities of the Company on such terms as it may from time to time determine.

assistant: 董事會可按其不時釐定的條款，發行可認購本公司任何股份類別或其他證券的認股權證。
user: Please translate the following sentence from English to Chinese: The R&D for this application was commenced in January 2013 and is expected to be completed in the last quarter of 2013.

assistant: 該應用程式的研發已於二零一三年一月展開，預期將於二零一三年最後一季完成。
user: Please translate the following sentence from English to Chinese: This may result in significant losses for the ETF.

assistant: 這可能 導致 ETF 出現鉅額虧損。
user: Please translate the following sentence from English to Chinese: It represented approximately 34.0% and 34.8% of total administrative expenses for the years ended 31 December 2009 and 2010 respectively. Profit from operations Profit from operations increased by approximately 25.4% from HK$27,091,000 to HK$33,984,000 for the year ended 31 December 2010 as a result of the aggregate effects of all the fluctuations set out above.

assistant: 截至 2009 年及 2010 年 12 月 31 日止年度，其他行政開支分別佔總行政開支約 34.0 % 及 34.8 % 。 經營溢利 截至 2010 年 12 月 31 日止年度，由於上文所述的所有波動因素的總體影響，經營溢利由 27,091,000 港元，增加約 25.4 % 至 33,984,000 港元。
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. DIRECTORS

assistant: 本網上預覽資料集必須與其封面所載之「警告」一節一併閱讀。 董事
user: Please translate the following sentence from English to Chinese: The remaining payment business has only been on the provision of consultancy services for payment business which does not require a special license.

assistant: 餘下支付業務僅與就毋須特別執照的支付業務提供諮詢服務有關。
user: Please translate the following sentence from English to Chinese: The Group’s trading terms with its customers are mainly by cash, octopus card and credit card settlement.

assistant: 貴集團與其客戶的貿易條款主要通過現金、八達通卡及信用卡結算。
user: Please translate the following sentence from English to Chinese: 14. Estate duty, tax and other indemnity The Controlling Shareholders, (the “Indemnifiers”) have entered into a deed of indemnity with and in favour of our Company (for itself and as trustee for each of its present subsidiaries) (being the material contract m referred to in paragraph 7 above) to provide indemnities on a joint and several basis, in respect of, among other matters:

assistant: 14. 遺產稅、稅項及其他彌償保證 控股股東（「彌償保證人」）已與本公司（爲其本身及作爲其現時各附屬公司的受託人）並以其爲受益人訂立彌償契據（即上文第7段所述之重大合同）共同及個別地就（其中包括）以下事項作出彌償保證：
user: Please translate the following sentence from English to Chinese: With effect from April 26, 2004, Civil Administration Services Bureau of the PRC*（中華人民共和國民政部機關服務局）(“Civil Administration Bureau”) acquired 70% equity interest in Chunan Minfu from Charity Business.

assistant: 於 2004 年4月26日，中華人民共和國民政部機關服務局（「民政局」）自公益事業收購淳安民福的 70% 股權。
user: Please translate the following sentence from English to Chinese: A reversal of an impairment loss shall not result in the asset’s carrying amount exceeding that which would have been determined had no impairment loss been recognized in prior years. Impairment losses are written off against the corresponding assets directly, except for impairment losses recognized in respect of trade debtors and bills receivable, whose recovery is considered doubtful but not remote.

assistant: 減值虧損的撥回不應使資產的賬面值超過其在以往年度並無確認任何減值虧損的情況下而確定的金額。 減值虧損會直接與相應的資產相互撇銷，惟已就應收賬款和應收票據確認的減值虧損除外，原因是應收賬款和應收票據的可收回性是可疑而非可能性極低。
user: Please translate the following sentence from English to Chinese: As at 30 June 2010, the total assets, including MPF, under the management of BOCI-Prudential were approximately HK$48.28 billion.

assistant: 截至2010年6月30 日止，中銀國際保誠管理的總資產（包括強積金）約爲港幣482.80億元。