billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The abovementioned confirmations will be used by us and the suppliers of these two products as the bases to negotiate lower supply prices for these products.

assistant: 我們與該兩項產品的供應商將利用上述確認書作爲磋商下調該兩項產品供應價格的基礎。
user: Please translate the following sentence from English to Chinese: Top ten Chinese iron ore companies in 2010

assistant: 2010年中國十大鐵礦公司
user: Please translate the following sentence from English to Chinese: If the requirements of any such notice are not complied with, any share in respect of which the notice has been given may at any time thereafter, before the payment required by the notice has been made, be forfeited by a resolution of the Board to that effect.

assistant: 倘股東不按任何有關通知的規定辦理，則通知所涉股份可於其後在未支付通知所規定款項前隨時由董事會通過決議案予以沒收。
user: Please translate the following sentence from English to Chinese: (j) Proceedings of the Board The Directors may meet together for the dispatch of business, adjourn and otherwise regulate their meetings and proceedings as they think fit in any part of the world. Questions arising at any meeting shall be determined by a majority of votes.

assistant: (j) 董事會的程序 董事可就處理業務在全球任何地方舉行會議以處理事務、召開續會及以其認爲適當的其他方式規管會議及議事程序。 任何會議上提出的問題須由大多數票決定。
user: Please translate the following sentence from English to Chinese: (d) Foreign Currency Sensitivity Analysis A strengthening of the Euro by 10% against the U.S. dollar would have increased the profit/ (loss) for the years ended December 31, 2008, 2009 and 2010 by $9,902, $546, and $16,579, respectively, and increased equity as of December 31, 2008, 2009 and 2010 by $10,541, $6,145, and $19,541, respectively.

assistant: (d) 外幣敏感度分析 歐元對美元升值10%將分別令截至2008年、2009年及2010年12月31日止年度的溢利╱（虧損）增加9,902美元、546美元及16,579美元，及分別於2008年、2009年及2010年12月31日的權益增加10,541美元、6,145美元及19,541美元。
user: Please translate the following sentence from English to Chinese: HKTDC, HKCEC, AWE, UBM Asia Limited Entry Barriers of Trade Exhibition industry in Hong Kong Market domination and high operation cost set barriers for new entrants into the trade exhibition industry in Hong Kong.

assistant: 貿發局、會展、亞洲國際博覽館、亞洲博聞有限公司 香港貿易展覽業之入行障礙 市場支配地位及高經營成本爲進入香港貿易展覽業之新行業參與者構成障礙。
user: Please translate the following sentence from English to Chinese: Utilisation and development schemes (Project No.2, Project No. 20 and Project Baiganhu);

assistant: 開發利用方案（2號項目、20號項目及白乾湖項目）；
user: Please translate the following sentence from English to Chinese: Prior to seeking such approval, our Company shall issue a circular to the Shareholders.

assistant: 本公司須在徵求有關批准前向股東發出通函。
user: Please translate the following sentence from English to Chinese: or (iv) taxes imposed on any income derived from the constituents of the Reference Index;

assistant: 或(iv)對從參考指數成分股取得的任何收入所徵收的稅項；
user: Please translate the following sentence from English to Chinese: (b) Segment information The Daqing Dairy Group operates and manages its business as a single segment that includes primarily the manufacture and sales of milk powder products.

assistant: (b) 分部資料 大慶乳品集團將其業務作爲單個分類（其主要包括生產及銷售奶粉產品）經營及管理。
user: Please translate the following sentence from English to Chinese: The buildings comprise 2 integrated buildings, a control room, a distribution room and a pump room.

assistant: 該等樓宇包括2幢綜合樓、1 間控制室、1間配電室及1間泵房。
user: Please translate the following sentence from English to Chinese: Under IFRS 15, an entity recognises revenue when (or as) a performance obligation is satisfied, i.e. when ‘control’ of the goods or services underlying the particular performance obligation is transferred to the customer. Far more prescriptive guidance has been added in IFRS 15 to deal with specific scenarios.

assistant: 根據國際財務報告準則第 15 號，實體於完成履約責任之時（或當時）確認收益，即於特定履約責任相關商品或服務的「控制權」移交客戶時。 國際財務報告準則第 15 號已加入更規範的指引，以處理具體情況。
user: Please translate the following sentence from English to Chinese: 4. 1 January 2009

assistant: 4. 2009年1月1日
user: Please translate the following sentence from English to Chinese: The following table sets forth the selected financial information relating to our results of operations during the Track Record Period as extracted from the Accountants’ Report:

assistant: 下表載列摘錄自會計師報告有關營業紀錄期間經營業績的節選財務資料：
user: Please translate the following sentence from English to Chinese: We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

assistant: 吾等相信，吾等已獲取充分適當的審覈證據作爲提供審覈意見之依據。
user: Please translate the following sentence from English to Chinese: within three weeks from the closing of the application lists;

assistant: 截止登記認購申請之日起計三個星期內；
user: Please translate the following sentence from English to Chinese: An aging analysis of the trade and bills payables of the Group as at the respective balance sheet dates indicated, based on the invoice date, is as follows:

assistant: 本集團於所示各結算日的貿易應付款項及應付票據按發票日期劃分的賬齡分析如下︰
user: Please translate the following sentence from English to Chinese: ** Other than Yitai Coal-to-oil, Yitai Xinjiang and Yitai Yili Mining, none of the non-wholly-owned subsidiaries of our Company is a connected person of our Company.

assistant: ** 除伊泰煤制油、伊泰新疆及伊泰伊犁礦業外，概無本公司非全資子公司爲本公司關連人士。
user: Please translate the following sentence from English to Chinese: 1 September 2014

assistant: 9月1日
user: Please translate the following sentence from English to Chinese: We have experienced rapid growth in terms of revenue and profit during the Track Record Period.

assistant: 於往績記錄期，我們在收益及溢利方面經歷快速增長。
user: Please translate the following sentence from English to Chinese: The Hotels may also need to undergo renovation or redevelopment works from time to time to retain their attractiveness and may also require ad hoc maintenance or repairs in respect of faults or problems that may develop or because of new planning laws or regulations.

assistant: 該等酒店亦可能須要不時進行翻新或重新發展工程以保持吸引力，以及就可能出現的故障或問題或因爲新規劃法律及法規而進行臨時保養或維修。
user: Please translate the following sentence from English to Chinese: The credit risk on liquid funds is limited because the Group’s bank balances are deposited with banks of high credit ratings in the Hong Kong.

assistant: 流動資金的信貸風險有限，原因是　貴集團的銀行結餘存放於香港的高信貸評級銀行。
user: Please translate the following sentence from English to Chinese: (1) As only some of our deposits contain cobalt reserves, it would not be meaningful to include average cobalt grades in the table above.

assistant: (1) 鑑於僅有特定的幾個礦牀包含鈷儲量，在上表載入鈷的平均品位並無意義。
user: Please translate the following sentence from English to Chinese: Labor union fees and staff education expenses .

assistant: 工會經費及職工教育經費.
user: Please translate the following sentence from English to Chinese: The data and feedback collected from these marketing activities are then used in the research and development process to improve our application solutions.

assistant: 從該等營銷活動所收集的數據及意見隨後用於研發程序以改進本公司應用解決方案。
user: Please translate the following sentence from English to Chinese: Short-term capital gains will be taxed at the rate of 15%;

assistant: 短期資本增益將按 15% 之稅率繳稅；
user: Please translate the following sentence from English to Chinese: In addition, because Kaifeng Changfeng was still in its pre-operation stage prior to the acquisition by Fujian Changfeng, the attributable losses shared by the non-controlling interests in Kaifeng Changfeng amounted to approximately RMB94,000 for the year ended December 31, 2007 and RMB7,000 for the period from January 1, 2008 to April 16, 2008, respectively.

assistant: 此外，由於在福建暢豐收購前，開封暢豐尚處於開始經營前階段，因此，於截至二零零七年十二月三十一日止年度及由二零零八年一月一日至二零零八年四月十六日止期間，開封暢豐非控股權益分佔虧損分別爲約人民幣94,000元及人民幣7,000元。
user: Please translate the following sentence from English to Chinese: As approximately 78.1% of our revenue derived from Hong Kong, the fluctuation of revenue was in line with the fluctuation of the total revenue.

assistant: 由於我司約78.1%的收入來自香港，故收入的變動與總收入的變動一致。
user: Please translate the following sentence from English to Chinese: The property has a total gross floor area of approximately 29,412.69 sq m (316,598 sq ft).

assistant: 該物業的總建築面積約爲 29,412.69平方米（316,598平方呎）。
user: Please translate the following sentence from English to Chinese: Such wholly foreign-owned enterprise or equity joint ventures shall obtain the business license and complete the tax and foreign exchange registrations with relevant tax or foreign exchange authority prior to its commencement of business operation.

assistant: 該外商獨資企業或合營企業須於開始其業務經營前取得營業執照及向相關的稅務與外匯機關辦理稅務與外匯登記手續。
user: Please translate the following sentence from English to Chinese: These powers and duties include, but are not limited to:

assistant: 該等權力及職責包括但不限於：
user: Please translate the following sentence from English to Chinese: Company number: Registered office address:

assistant: 公司號碼：註冊辦公室地址：
user: Please translate the following sentence from English to Chinese: (d) our Controlling Shareholders undertake to provide all information requested by our Group which is necessary for the annual review by the independent non-executive Directors and the enforcement of the Deeds of Non-competition;

assistant: (d) 控股股東承諾按本集團要求，提供可供獨立非執行董事進行年度審閱以及執行不競爭契據所需的所有資料；
user: Please translate the following sentence from English to Chinese: Others include referral fees, handling fee and settlement fee.

assistant: 其他包括轉介費、手續費及結算費。
user: Please translate the following sentence from English to Chinese: Investment Management Fee / Sub-Portfolio Management Fee The Management Company shall remunerate the Investment Managers out of the Management Company Fee as agreed from time to time between the two parties.

assistant: 投資管理費/分投資組合管理費 管理公司須從管理公司費中支付投資經理的費用，該費用由雙方不時商定。
user: Please translate the following sentence from English to Chinese: AUTHORIZED SHARE CAPITAL The following is a description of the authorized and issued share capital of the Company as of the date of this document:

assistant: 法定股本以下爲本公司於本文件日期之法定及已發行股本情況：
user: Please translate the following sentence from English to Chinese: summary of the securities lending policy of the Company and the risk management policy in relation to securities lending;

assistant: 有關本公司的證券借貸政策及與證券借貸有關的風險管理政策摘要；
user: Please translate the following sentence from English to Chinese: (c) The Custodian Agreement dated 10 December 2010 between the Company and the Custodian, under which the Custodian has agreed to provide custody services to the Company of the Assets, the details of which are set out in paragraph entitled “Custody Service” in the section headed “Management and Administration of the Company”;

assistant: (c) 本公司與託管人訂立日期爲 2010 年 12 月 10 日的託管協議，據此，託管人已同意爲本公司提供資產託管服務，有關詳情載於「本公司的管理及行政」一節「託管服務」一段；
user: Please translate the following sentence from English to Chinese: 11. MATERIAL CHANGES TO THE INDEX The Commission should be consulted on any events that may affect the acceptability of the Underlying Index. Significant events relating to the Underlying Index will be notified to Unitholders as soon as practicable.

assistant: 11. 指數的重大變動如發生任何可能影響相關指數可接受性的事件，應徵詢證監會的意見。 當發生有關相關指數的重大事件時，將會在切實可行範圍內儘快通知單位持有人。
user: Please translate the following sentence from English to Chinese: Prospective investors should note that our financial performance for the year ending 31 December 2018 is expected to be adversely affected by the estimated non-recurring Listing expenses mentioned above, and may or may not be comparable to our financial performance in the past.

assistant: 有意投資者務請注意，我們截至2018年12月31日止年度的財務表現預期將受到上述非經常性上市開支的不利影響，且未必能與我們過往的財務表現作比較。
user: Please translate the following sentence from English to Chinese: or,  invest part or all of the net proceeds of any issue of its Shares in one or more OTC Swap Transaction(s) and exchange the invested proceeds against the performance of the Reference Index.

assistant: 或 以其部分或全部發行股份淨收益投資於一項或多項場外掉期交易，並以投資收益換取參考指數的表現。
user: Please translate the following sentence from English to Chinese: In such event, the relevant Sub-Fund may (where no other Class of Shares of such Sub-Fund is listed on SEHK) cease to be authorised by the SFC and it is possible that the only way for investors to dispose of their Shares is to apply for redemption of such Shares in accordance with the dealing procedures and other details as set out in the latest Luxembourg prospectus and the relevant product annex from time to time at a price which takes into account the Net Asset Value per Share of the relevant Sub-Fund or Class of Shares or in such other manner as the Company may consider appropriate, in all cases subject to all applicable regulatory requirements.

assistant: 在上述情況下，有關附屬基金可能 (在該附屬基金再沒有其他類別的股份在聯交所上市時)不再獲證監會認可，而投資者唯一可沽售其股票的方法可能就是根據不時列明在最近的盧森堡發行章程及有關產品附件的交易程序及其他細節申請贖回，贖回價將以參照有關附屬基金或股份類別的每股資產淨值的價格或以本公司認爲合適的任何其他方法訂定，惟在所有情況下須受所有適用的限制所限。
user: Please translate the following sentence from English to Chinese: Hong Kong 2007 Construction Environmental Award, Environmental Merit Award 2007 — Outstanding Environmental Performance (1/7/2005–30/6/2007)

assistant: 二零零七年 二零零七年度香港建築環保獎優異獎—傑出環境表現（二零零五年七月一日至二零零七年六月三十日）
user: Please translate the following sentence from English to Chinese: The market capitalisation size segmentation is designed to achieve an effective balance between the objectives of global size integrity and country diversification.

assistant: 市值規模分類的設計是爲了有效平衡全球規模一致及國家多樣化這兩個目標。
user: Please translate the following sentence from English to Chinese: During the warranty period, the services we provide to our customers include technical support, both onsite and offsite repair and maintenance and provide non-consumable Parts free of charge.

assistant: 於保修期內，我們爲客戶提供的服務包括技術支援、現場和非現場維修及保養以及免費提供非易損零件。
user: Please translate the following sentence from English to Chinese: an office, branch or agency outside India owned or controlled by a person resident in India.

assistant: 由印度居民擁有或控制的位於印度境外的辦事處、分支或代理行。
user: Please translate the following sentence from English to Chinese: Investors should therefore note that an investment in the Sub-Fund is not the same as owning the constituent A shares of the Reference Index.

assistant: 應注意，投資於附屬基金並不等同於擁有參考指數的成分 A 股。
user: Please translate the following sentence from English to Chinese: All dividends or bonuses unclaimed for six years after having been declared may be forfeited by the board and shall revert to the Company.

assistant: 在宣派後六年仍未獲認領的一切股息或紅利可由董事會沒收，並撥歸本公司所有。
user: Please translate the following sentence from English to Chinese: Win Move Group Limited is a wholly owned subsidiary of Million Way Holdings Limited, which is a wholly owned subsidiary of STC International Limited, the trustee of The Albert Yeung Discretionary Trust (the “Trust”).

assistant: 凱運集團有限公司爲億偉控股有限公司之全資附屬公司，而億偉控股有限公司爲STC International Limited (The Albert Yeung Discretionary Trus（t 「信託」）之受託人）之全資附屬公司。
user: Please translate the following sentence from English to Chinese: Part of the apparent differences between the two hole results is probably due to different sample lengths used, and because the twin hole is located more than ten meters away from the original hole.

assistant: 兩個鑽孔結果之間有明顯差異的部分很有可能是因爲使用的樣品長度不同，而且驗證孔和原鑽孔的距離超過十米。
user: Please translate the following sentence from English to Chinese: The Securities and Futures Commission of Hong Kong and the Registrar of Companies in Hong Kong take no responsibility as to the contents of this prospectus or any of the other documents referred to above.

assistant: 香港證券及期貨事務監察委員會及香港公司註冊處處長對本招股章程或上述任何其他文件的內容概不負責。
user: Please translate the following sentence from English to Chinese: FUTURE PLANS AND USE OF PROCEEDS REASONS FOR THE LISTING AND USE OF PROCEEDS The Directors believe that the listing of the Shares on GEM will enable our Group to have access to capital market for raising funds both at the time of Listing and at later stages, enhance our corporate profile and brand image which could generate reassurance among the Group’s customers, suppliers and subcontractors.

assistant: 未來計劃及所得款項用途 上市原因及所得款項用途 董事認爲，股份於創業板上市將令本集團能夠在上市時機之後的階段進入資本市場籌集資金，提升我們的企業狀況及品牌形象，從而可爲本集團的客戶、供應商及分包商提供保證。
user: Please translate the following sentence from English to Chinese: In addition, our Group reviews the recoverable amount of each individual trade and other receivable balance at the end of each reporting period to ensure adequate impairment losses are made for irrecoverable amounts.

assistant: 此外，本集團會於各報告期末審閱每項個別貿易及其他應收款項結餘的可收回款項，以確保就不可收回款項作出足夠減值虧損。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, the Company and the Management Company have determined that the OTC Swap Transaction Costs will not include any PRC tax-related liability attributable to gross realised capital gains derived from the trading of A shares since the date of inception of the Sub-Fund up to and including 14 November 2014.

assistant: 爲免引起疑問，本公司及管理公司已決定場外掉期交易費用將不會包含可歸因於附屬基金的成立至 2014 年 11 月 14 日期間內買賣 A 股的已變現資本收益總額的中國有關稅務責任額。
user: Please translate the following sentence from English to Chinese: Total non-current assets .

assistant: 非流動資產總額 .
user: Please translate the following sentence from English to Chinese: The value of the funded swap is marked to market by Deutsche Bank AG as the swap calculation agent and checked by both the Management Company and State Street Bank Luxembourg S.C.A. as the administrative agent on each day which is a Luxembourg Banking Day (term as defined in the Hong Kong Prospectus).

assistant: 融資掉期由德意志銀行以掉期計算代理人的身份於每個盧森堡銀行辦公日(定義見香港發行章程)按市價計值，並由管理公司及作爲行政代理人的 State Street Bank Luxembourg S.C.A.審覈。
user: Please translate the following sentence from English to Chinese: Also, given the significant value per used SME purchased, our Directors believed that the significance of the trading of our excess used SME and Parts business lies on being the platform for our Group

assistant: 此外，鑑於購買各二手半導體制造設備的價值龐大，我們董事認爲，買賣剩餘二手半導體制造設備及零件的重要性在於可作爲本集團
user: Please translate the following sentence from English to Chinese: 10.1.13 all collateral shall be safekept by the Depositary or any sub-custodian appointed.

assistant: 10.1.13 所有抵押品須由存管處或獲委任的任何副託管人保管。
user: Please translate the following sentence from English to Chinese: Any political changes, social instability and unfavourable diplomatic developments which may take place in or in relation to the PRC could result in the imposition of

assistant: 任何在中國發生或與中國有關的政治變化、社會不穩及不利的外交發展，
user: Please translate the following sentence from English to Chinese: (i) an increase in trade payables which resulted from the purchase of raw materials in the amount of approximately RMB8.6 million;

assistant: (i) 採購原材料導致應付貿易款項增加約人民幣 8,600,000 元；
user: Please translate the following sentence from English to Chinese: Hangzhou Business Management .

assistant: 杭州商業管理 .
user: Please translate the following sentence from English to Chinese: In particular, during the period of one month immediately preceding the earlier of:

assistant: 尤其於緊接以下日期前一個月期間（以較早者爲準）：
user: Please translate the following sentence from English to Chinese: The amount paid by another existing shareholder of HK$21,818,000 was paid by cash.

assistant: 由另一名現有股東支付之21,818,000港元乃以現金支付。
user: Please translate the following sentence from English to Chinese: The aggregate of the remuneration payable to and benefits in kind receivable by the directors of AP Group was not and will not be varied in consequence of such acquisition by the Group;

assistant: 應付愛拼集團董事酬金及彼等應收之實物福利總額不曾且將不會因本集團之有關收購事項變動；
user: Please translate the following sentence from English to Chinese: The following table sets forth our average inventory turnover days for the periods indicated:

assistant: 存貨週轉天數 下表載列我們於所示期間的平均存貨週轉天數：
user: Please translate the following sentence from English to Chinese: Shareholders’ interests may be diluted as a result of additional equity fund-raising We may need to raise additional funds in the future to finance further expansion of our business.

assistant: 額外的股本集資活動可能攤薄股東權益本集團日後可能須要籌集額外資金，以便能進一步擴充本集團的業務。
user: Please translate the following sentence from English to Chinese: Please refer to the paragraph “Reorganisation” below in this section for further details about the Reorganisation.

assistant: 有關重組的進一步詳情，請參閱本節下文「重組」一段。
user: Please translate the following sentence from English to Chinese: Therefore, you and other purchasers of the Shares in the Global Offering will experience an immediate dilution in pro forma net tangible book value and existing holders of our Shares will receive an increase in net tangible book value per share of their Shares.

assistant: 因此，　閣下及其他全球發售的股份購買者將面臨備考有形賬面淨值即時攤薄，而股份現有持有人所持股份的每股有形賬面淨值將會增加。
user: Please translate the following sentence from English to Chinese: The success of our “software and cloud” strategy will depend on the willingness of MSEs to use cloud applications and services for key business functions.

assistant: 我們的「雲 + 端」策略成功與否取決於小微企業是否願意就主要業務功能使用雲應用及服務。
user: Please translate the following sentence from English to Chinese: 2. The following persons are shareholders of BSEL and their respective shareholdings are shown in the second column below:

assistant: 2. 下列人士爲BSEL的股東，下文第二欄列示彼等各自的股權：
user: Please translate the following sentence from English to Chinese: Year ended 31 December 2009 compared with year ended 31 December 2008 Revenue For the year ended 31 December 2009, our Group recorded a revenue of approximately RMB194,912,000, representing an increase of approximately RMB58,724,000, or approximately 43.1%, from approximately RMB136,188,000 for the year ended 31 December 2008.

assistant: 截至二零零九年十二月三十一日止年度與截至二零零八年十二月三十一日止年度比較收入 截至二零零九年十二月三十一日止年度，本集團錄得收入約人民幣9,9,000 元，較截至二零零八年十二月三十一日止年度約人民幣,,000 元增加約人民幣,,000 元，或約.%。
user: Please translate the following sentence from English to Chinese: You should read this prospectus in its entirety including the appendices hereto before you decide to invest in the Offer Shares.

assistant: 閣下決定投資發售股份前，須閱讀整份招股章程，包括本招股章程的附錄。
user: Please translate the following sentence from English to Chinese: A detailed description of the provisions of the Trust Deed is set out in “Appendix VI – Trust Deed”. Trust Property in Segregated Accounts All Trust Property will be held in segregated accounts controlled jointly by the Trustee-Manager and the Company.

assistant: 有關信託契約條款的詳細闡述載於「附錄六─信託契約」。 獨立賬戶中的信託產業 所有信託產業將存放於由託管人－經理及本公司共同控制的獨立賬戶。
user: Please translate the following sentence from English to Chinese: Our Directors consider that the trade-off sensitivity between the selling price and sales volume of our products is low.

assistant: 董事認爲，本集團產品的售價與銷量之間的權衡敏感度爲低。
user: Please translate the following sentence from English to Chinese: Accordingly, a Shareholder, or a group of Shareholders acting in concert could obtain or consolidate control of the Company and become obliged to make a mandatory offer in accordance with Rule 26 of the Takeovers Code as a result of any such increase.

assistant: 因此，一名股東或一組一致行動的股東可取得或聯合取得本公司的控制權，並須就該權益的增加按照收購守則第26條的規定作出強制性收購建議。
user: Please translate the following sentence from English to Chinese: Incident involving logistical lapses in December 2009 Shanghai SAC was criticised by the Shanghai Construction Safety, Quality and Technical Supervision Bureau (上海市建設工程安全質量監督總站) (the ‘‘Authority’’) in its notice dated 23 February 2010 (the ‘‘Notice’’) which involved internal control lapses among (a) the cement manufacturer;

assistant: 與二零零九年十二月的物流失誤有關的事件 上海上聯於二零一零年二月二十三日受到上海市建設工程安全質量監督總站（「該部門」）於其通知中作出的批評（「通知」），其中涉及 (a) 水泥製造商；
user: Please translate the following sentence from English to Chinese: Place of incorporation and Principal activities and Particulars of kind of legal entity

assistant: 註冊成立地點及法律實體類別 香港有限公司
user: Please translate the following sentence from English to Chinese: Investors are advised to check with the Hong Kong Authorised Participant as to relevant fees and charges.

assistant: 投資者應就有關費用及收費向香港認可參與者查詢。
user: Please translate the following sentence from English to Chinese: 2.2 BASIS OF PREPARATION The Financial Information has been prepared in accordance with IFRSs issued by the IASB, the disclosure requirements of the Hong Kong Companies Ordinance and the applicable disclosure provisions of the Rules Governing the Listing of Securities (the “Listing Rules”) on the GEM of the Stock Exchange.

assistant: 2.2 編制基準 財務資料乃根據國際會計準則理事會頒佈的國際財務報告準則、香港公司條例的披露規定及聯交所創業板證券上市規則（「上市規則」）的適用披露條文而編制。