billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Under PRC laws and regulations, if we fail to develop a property project according to the terms of the land grant contract, including those relating to the payment of land premiums and other fees, specified use of the land and the time for commencement and completion of the property development, the PRC Government may issue a warning, impose a penalty, or reclaim our land. Specifically, under current PRC laws and regulations, if we fail to pay any outstanding land premium by the stipulated deadline, we may be subject to a late payment penalty at the rate of 0.1% of the unpaid land premium per day.

assistant: 根據中國法律及法規，倘我們未依照土地出讓合同條款（包括有關支付地價與其他費用、土地的指定用途以及物業開發施工及竣工時間的條款）開發物業項目，則中國政府可發出警告、施加處罰或收回土地。 具體而言，根據現行中國法律及法規，倘我們未於規定期限支付任何未繳地價，則我們或須按日以未繳地價0.1%的比率繳納滯納金。
user: Please translate the following sentence from English to Chinese: or (ii) custody or other related costs incurred by the Swap Counterparty in relation to holding the constituents of the Index;

assistant: 或(ii)掉期對手方就持有指數成分股所招致的保管或其他有關費用；
user: Please translate the following sentence from English to Chinese: Certificate issued by the Buildings Department(1)

assistant: 屋宇署頒發的證明書(1)
user: Please translate the following sentence from English to Chinese: For the year ended 31 March 2015, our net cash generated from operating activities of approximately HK$545,000, as a result of operating cash inflow before movements in working capital of approximately HK$13,129,000, net decrease in working capital charges of approximately HK$12,348,000 and tax payment of approximately HK$236,000.

assistant: 截至二零一五年三月三十一日止年度，經營活動所得淨現金約爲 545,000 港元，此乃由於營運資金變動前的經營活動所得現金約 13,129,000 港元、營運資金開支淨減少約 12,348,000 港元，以及稅務付款約 236,000 港元。
user: Please translate the following sentence from English to Chinese: As at the Latest Practicable Date, we have filed application for the following patent:

assistant: 於最後可行日期，我們已呈交以下專利的申請：
user: Please translate the following sentence from English to Chinese: As at the end of the reporting period, the assets and liabilities of these entities are translated into the presentation currency of the Company at the exchange rates ruling at the end of the reporting period and their statements of comprehensive income are translated into Hong Kong dollars at the weighted average exchange rates for the year.

assistant: 於報告期末，該等實體之資產和負債按報告期末之匯率換算爲　貴公司之呈列貨幣，其全面收益表按年內之加權平均匯率換算爲港元。
user: Please translate the following sentence from English to Chinese: There is no assurance that we can obtain these government registrations or approvals on a timely basis, if at all, with respect to future loans or capital contributions by our Company to finance our PRC subsidiaries.

assistant: 就本公司爲我們的中國附屬公司提供資金而作出的未來貸款或注資而言，無法保證我們能取得或可以及時取得該等政府登記或批文。
user: Please translate the following sentence from English to Chinese: Failure to obtain and renew all relevant approvals, licenses and permits

assistant: 未能取得及續新一切相關批文、牌照及許可
user: Please translate the following sentence from English to Chinese: On September 24, 2009, the Group entered into a new interest rate cap agreement with a notional amount of US$1,585.0 million.

assistant: 於二零零九年九月二十四日，　貴集團訂立一項新利率上限協議，名義金額爲1,585,000,000美元。
user: Please translate the following sentence from English to Chinese: and (iii) if the last price at which the Sub-Fund was traded on the relevant Transaction Day is less than the NAV, the difference between the NAV and such last traded price.

assistant: 及(iii)如附屬基金於有關交易日的最後成交價低於資產淨值，則資產淨值與該最後成交價之間的差價，三 者中取最高者。
user: Please translate the following sentence from English to Chinese: and (ii) the audited consolidated statement of comprehensive income and the audited consolidated statement of cash flows of Skyland Group for the six months ended June 30, 2010, which has been extracted from the Accountants’ Report of Skyland Group as set out in Appendix I-B to the Document.

assistant: 及(ii)斯凱蘭集團截至 2010 年 6 月 30 日止六個月的經審覈綜合全面收入報表及經審覈綜合現金流量報表（摘錄自本文件附錄一-B所載的斯凱蘭的會計師報告），並就收購事項作出屬(i)直接因收購事項而引起；
user: Please translate the following sentence from English to Chinese: The utilization rate relating to the wastewater treatment capacity exceeded 100% as there was a 5% to 10% capacity buffer built in when we designed the wastewater treatment facility.

assistant: 有關污水處理能力的利用率超過 100%，此乃由於設計污水處理設備時建有5%至10%的緩衝能力。
user: Please translate the following sentence from English to Chinese: Loans and receivables

assistant: 貸款及應收賬款
user: Please translate the following sentence from English to Chinese: (b) in force in Hong Kong at any local time between 12:00 noon and 4:00 p.m. on the date of the Latest Time for Acceptance, the Latest Time for Acceptance will not take place on the date of the Latest Time for Acceptance, but will be rescheduled to 4:00 p.m. on the following business day which does not have either of those warnings in force at any time between 9:00 a.m. and 4:00 p.m. If the Latest Time for Acceptance does not take place on the date of the Latest Time for Acceptance, the dates mentioned in the expected timetable above may be affected.

assistant: (b) 於最後接納時限當日本地時間中午十二時正至下午四時正期間在香港生效，則最後接納時限不會於最後接納時限當日生效，而將改爲下一個上午九時正至下午四時正期間並無發出上述警告的營業日下午四時正。 倘最後接納時限並無如期生效，則上文預期時間表所述日期或會受影響。
user: Please translate the following sentence from English to Chinese: (1) The enterprise starts to process the delivery procedure of the development product (including the check-in procedure);

assistant: (1)企業開始辦理開發產品交付手續（包括入住手續）；
user: Please translate the following sentence from English to Chinese: Foreign exchange risk.

assistant: 外匯風險。
user: Please translate the following sentence from English to Chinese:  forward a copy of this Announcement to their clients holding Hong Kong Shares of any Sub-Fund, and inform them of the contents of this Announcement as soon as possible.

assistant: 儘快將本公告發給持有任何附屬基金的香港股份的客戶，並告知本公告的內容。
user: Please translate the following sentence from English to Chinese: As a result, we may use only our own funds to pay for land grant fees.

assistant: 因此，我們僅可使用本身的資金支付土地出讓金。
user: Please translate the following sentence from English to Chinese: The Group did not proceed with certain orders for operation integrated system as the profit to be derived from sales of operation integrated system would be low as a result of a combination of the lowered selling price of core components for the VSAT satellite system due to increased competition and the increasing costs for provision of after sale services and maintenance for the operation integrated system.

assistant: 由於競爭加劇導致地面移動衛星系統核心組件售價下降，加上爲系統集成提供售後服務的成本及維護成本上升共同造成銷售系統集成產生的溢利較低，本集團未處理若干系統集成的訂單。
user: Please translate the following sentence from English to Chinese: We determine the estimated useful lives by reference to the expected lifespan of the assets, our business model and our asset management policy.

assistant: 我們參考資產的預計使用壽命、我們的業務模式及資產管理政策確定估計可使用年限。
user: Please translate the following sentence from English to Chinese: Where the accounting firm resigns, it shall make clear to the shareholders’ general meeting whether there is any impropriety on the part of the Company.

assistant: 會計師事務所提出辭職的，應當向股東大會說明本公司有無不當情形。
user: Please translate the following sentence from English to Chinese: Both Mr. Jiang and Mr. Shao Xiaoqiang have been with our Group for more than 13 years.

assistant: 蔣先生及邵小強先生均已爲本集團服務逾13年。
user: Please translate the following sentence from English to Chinese: According to the Ipsos Report, in 2014, our Group accounted for around 1.8% (or HK$254 million) of the total revenue in the civil engineering construction industry generated by civil engineering subcontractors (HK$14.1 billion) in Hong Kong.

assistant: 根據 Ipsos 報告，於二零一四年，本集團佔香港土木工程行業土木工程分包商產生的總收益（141 億港元）約 1.8%（或 2.54 億港元）。
user: Please translate the following sentence from English to Chinese: In the course of our valuation, we have included such consideration.

assistant: 在估值時，我們已考慮這些代價。
user: Please translate the following sentence from English to Chinese: Furthermore, the various internal melamine tests carried out by us on the raw milk supplied to us and some of our finished products in 2008 and 2009 confirmed that these raw milk and finished products did not contain any melamine.

assistant: 此外，我們曾於二零零八年及二零零九年對我們獲供應的生乳及部分成品進行多次內部三聚氰胺測試，結果確認該等生乳及成品不含三聚氰胺。
user: Please translate the following sentence from English to Chinese: The Reorganization involved the following steps:

assistant: 重組包括以下步驟：
user: Please translate the following sentence from English to Chinese: Where non-derivative financial liabilities are designated at fair value through profit or loss, the changes in the fair value due to changes in the liability’s own credit risk are recognised in the other comprehensive income, unless such changes in fair value would create an accounting mismatch in profit or loss, in which case, all fair value movements are recognised in profit or loss.

assistant: 倘非衍生金融負債指定爲以公允價值計量並計入損益，則因負債本身的信貸風險變動而產生的公允價值變動於其他全面收益確認，除非該等公允價值變動會於損益造成會計錯配，在此情況下，所有公允價值變動於損益確認。
user: Please translate the following sentence from English to Chinese: During the Track Record Period, in addition to our owned machinery and equipment, we needed to rent lorry cranes, excavators and grab-mounted lorries from our machinery and equipment leasing \n- 94 -

assistant: 於往績記錄期內，除了所擁有的機械及設備外，我們需向 \n- 94 - 業務 機械及設備租賃公司租用貨車吊機，挖土機及夾斗車。
user: Please translate the following sentence from English to Chinese: Securities has the meaning given to such term in Section 1 of Part I of Schedule 1 of the Securities and Futures Ordinance.

assistant: 證券具有《證券及期貨條例》附表第部第條賦予該詞的涵義。
user: Please translate the following sentence from English to Chinese: (a) Finance costs Interest on bank loans .

assistant: (a) 融資成本銀行貸款利息 .
user: Please translate the following sentence from English to Chinese: The costs relating to the distribution of the Sub-Funds should not exceed 0.30 percent of the Net Assets per Sub-Fund.

assistant: 附屬基金的分銷費用不應超過每一附屬基金淨資產的 0.30%。
user: Please translate the following sentence from English to Chinese: As disclosed in Note 27(c), pursuant to a debt restructuring agreement dated December 8, 2008, Mr. Zhao Bing waived the amount due from Sifang Telecom of RMB24,328,000 during the year ended December 31, 2008.

assistant: 於附註27(c)披露，根據二零零八年十二月八日的債務重組協議，趙兵先生豁免截至二零零八年十二月三十一日止年度應收四方通信的款項人民幣24,328,000元。
user: Please translate the following sentence from English to Chinese: Should any of the above realize, it may materially disrupt our business operation, game development, and stability of our financial situations.

assistant: 倘發生上述任何情況，我們的業務營運、遊戲開發及財務狀況的穩定性可能受到嚴重干擾。
user: Please translate the following sentence from English to Chinese: (e) Fair values measurement The carrying amounts of the Group’s financial instruments carried at cost or amortised cost are not materially different from their fair values as at 31 December 2014 and 2015 and 30 June 2016 because of the immediate or short term maturity of the financial instruments.

assistant: (e) 公允價值計量由於有關金融工具即期或短期內到期，於二零一四年及二零一五年十二月三十一日以及二零一六年 六月三十日，　貴集團以成本或攤銷成本列賬之金融工具之賬面值與其公允價值並無重大差異。
user: Please translate the following sentence from English to Chinese: The Group’s five largest customers during the Track Record Period included shipping companies in Korea and Switzerland, logistic services provider based in China, major trader of farm raw materials in Geneva, a company engaged in the distribution of raw materials based in Switzerland and a shipping company incorporated in the Cayman Islands.

assistant: 本集團往績記錄期內的五大客戶包括韓國及瑞士的船務公司、以中國爲基地的物流服務供應商、日內瓦的主要農產品原料貿易商、一間以瑞士爲基地從事原材料分銷的公司及一間於開曼羣島註冊成立的船務公司。
user: Please translate the following sentence from English to Chinese: We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

assistant: 吾等相信，吾等所獲得的憑證屬充分及恰當，可爲吾等的意見提供基礎。
user: Please translate the following sentence from English to Chinese: Some mafic, intermediate to felsic dikes have been observed on outcrops and in drill holes, but no large intrusive bodies have yet been identified.

assistant: 外露處及鑽孔內可找到若干鎂鐵、中間至長英礦的岩脈，但仍未發現任何大型侵入體。
user: Please translate the following sentence from English to Chinese: services, transportation

assistant: 服務、運送
user: Please translate the following sentence from English to Chinese: Monday, January 27, 2014 –i–

assistant: 二零一四年一月二十七日（星期一）或之前 –i–
user: Please translate the following sentence from English to Chinese: Under the EIT Law and Implementation Regulations, if we are deemed to be a non-PRC tax resident enterprise without an office or premises in the PRC, a withholding tax at the rate of 10% will be applicable to any dividends paid to us by our subsidiaries, unless we are entitled to reduction or elimination of such tax, including by tax treaty.

assistant: 根據企業所得稅法及實施條例，倘我們被視爲在中國境內沒有設立辦公機構或場所的非中國居民企業，則須就附屬公司向我們派付的任何股息按10%的稅率繳納預扣稅，除非我們享有有關稅項的扣減或豁免，包括稅務條約下的扣減或豁免。
user: Please translate the following sentence from English to Chinese: As of 29 April 2016, the Index had a total free-float market capitalisation of RMB 1,646.70 billion and 16 constituents.

assistant: 至 2016 年 4 月 29 日爲止，指數的公衆持股量總市值爲人民幣 1 萬 6,467 億元，有 16 個成分股。
user: Please translate the following sentence from English to Chinese: Interest income from financing service had experienced a slight increase subsequent to 31 October 2013.

assistant: 由於本集團收到若干客戶償還數額較大之孖展貸款，故於二零一三年十月三十一日後之金融服務利息收入錄得輕微上升。
user: Please translate the following sentence from English to Chinese: and (vi) offering or attempting to do anything described in (ii), (iii), (iv) or (v).

assistant: 及(vi)建議或嘗試進行(ii)、(iii)、 (iv) 或 (v) 所述之任何事宜。
user: Please translate the following sentence from English to Chinese: the final placing price per Placing Share (excluding brokerage fee, SFC transaction levy and Stock Exchange trading fee) which will be not more than HK$0.60 and is expected to be not less than HK$0.40, such price to be determined on Price Determination Date

assistant: 「配售價」 指每股配售股份的最終配售價（不包括經紀佣金、證監會交易徵費及聯交所交易費）將不超過0.60港元且預期不會低於0.40港元，該價格於定價日釐定
user: Please translate the following sentence from English to Chinese: 9. CORPORATE INFORMATION

assistant: 9. 公司資料
user: Please translate the following sentence from English to Chinese: Mr. Michael Tung is the Chairman and one of the executive Directors.

assistant: 董觀明先生爲主席及執行董事之一。
user: Please translate the following sentence from English to Chinese: We have been granted an exclusive distribution right of Biaide in the PRC during the term of such agreement.

assistant: 我們於該協議期間獲授必艾得在中國的獨家分銷權。
user: Please translate the following sentence from English to Chinese: As to Hong Kong law Mr. Siew Chen Yei (蕭勁毅) Flat B, 36/F Mount Davis 33 33 Ka Wai Man Road Kennedy Town, Hong Kong

assistant: 有關香港法律蕭勁毅先生香港堅尼地城加惠民道 33 號怡峯 36 樓 B 室
user: Please translate the following sentence from English to Chinese: If an investigation ﬁnds that there is a dumping, then anti-dumping measures can be imposed on imports of the product concerned, including the imposition of an ad valorem duty, speciﬁc duties or price undertakings.

assistant: 倘調查結果認定存在傾銷，則反傾銷措施將會施加於相關進口產品，包括實施增值稅、特別稅項或價格擔保。
user: Please translate the following sentence from English to Chinese: The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition and, consequently, more timely information is provided about expected credit losses.

assistant: 於各報告日期對預期信貸虧損之金額進行更新，以反映自初次確認以來信貸風險之變動，並因此提供更及時之預期信貸虧損資料。
user: Please translate the following sentence from English to Chinese: From time to time the Board may appoint one or more of its body to be managing director, joint managing director or deputy managing director or to hold any other employment or executive office with the Company for such period and upon such terms as the Board may determine, and the Board may revoke or terminate any of such appointments.

assistant: 董事會可不時按董事會可能決定的任期及條款，委任其一名或多名成員爲本公司董事總經理、聯席董事總經理或副董事總經理或擔任任何其他職位或行政職位，而董事會可撤銷或終止任何該等委任。
user: Please translate the following sentence from English to Chinese: Introduction The Sub-Fund will gain an economic exposure to A shares (which are the constituent securities of the Index) through the OTC Swap Transaction. The OTC Swap Transaction will include a provision according to the terms of which the Sub-Fund undertakes to keep the Swap Counterparty fully indemnified for any tax liability that may arise in a prospective or retrospective manner in connection with such OTC Swap Transaction to the extent of the same level of tax that a hypothetical offshore investor having invested in the A shares (which are the constituent securities of the Index) would potentially sustain or incur. Any such indemnification would adversely affect the Net Asset Value of the Sub-Fund.

assistant: 引言 附屬基金將透過場外掉期交易投資於A股(即指數的成分股)與掉期對手方訂立的場外掉期交易將載明條文，根據該條文，如該場外掉期交易將來或以追溯方式產生任何稅務責任，則附屬基金承諾全數彌償掉期對手方，而彌償的程度爲一假設性的離岸投資者投資於A股(即指數的成分股)可能遭受或招致的相同稅務責任。 該承諾將對附屬基金的資產淨值造成不利的影響。
user: Please translate the following sentence from English to Chinese: Issued and fully paid share capital/registered capital

assistant: 已發行及繳足股本╱ 註冊資本
user: Please translate the following sentence from English to Chinese: Hong Kong 2 June 2006

assistant: 香港二零零六年六月二日
user: Please translate the following sentence from English to Chinese: to be generated from the unauthorized lending. Yongding Investment and Management Co. does not have a financial business operation permit and is therefore not legally authorized to act as a lender.

assistant: 永定投資經營公司並無金融業務從業許可證，因而未獲法定授權從事貸款業務。
user: Please translate the following sentence from English to Chinese: The Group has concluded that it is acting as a principal in all of its revenue arrangements.

assistant: 貴集團已總結其在所有收入安排中作爲當事人。
user: Please translate the following sentence from English to Chinese: Sales of prescription medicines are the principal component of pharmaceutical expenditures in China and are mostly made in hospitals.

assistant: 處方藥銷售乃中國醫藥開支的主要部分，以醫院銷售處方藥爲主。
user: Please translate the following sentence from English to Chinese: Reportable segment liabilities .

assistant: 報告分部負債 .
user: Please translate the following sentence from English to Chinese: China Health, which acts as an investment holding company, was incorporated in the Cayman Islands with limited liability under the company law of the Cayman Islands (2004) on 15 February 2006.

assistant: China Health爲投資控股公司，於2006年2月15日根據開曼羣島公司法（2004年）在開曼羣島註冊成立爲有限公司。
user: Please translate the following sentence from English to Chinese: OEM products During the Track Record Period, we manufactured printed circuit board assembly (PCB assembly), musical instrument and equipment, battery chargers and cable assembly on an OEM basis for our customers.

assistant: OEM產品於往績記錄期內，我們以OEM方式爲客戶製造印刷電路板組件（PCB組件）、樂器及設 備、電池充電器及線纜組件。
user: Please translate the following sentence from English to Chinese: Considering the un-utilised capacity due to the different time periods and requirements of subcontracting projects and the fact that some buffer of capacity needs to be reserved for our valued clients, such utilisation rates are considered relatively high.

assistant: 鑑於不同時期的尚未動用效能及分包項目的規定以及須爲本集團的優質客戶預留部份效能，故上述利用率被視爲相對較高。
user: Please translate the following sentence from English to Chinese: — significant changes in the technological, market, economic or legal environment that have an adverse effect on the debtor;

assistant: －技術、市場、經濟或法律環境的重大改變對債務人有不利影響；
user: Please translate the following sentence from English to Chinese: The Independent Property Valuer has assessed the value of Initial Hotel Properties by discounted cash flow approach, which involves discounting future net cash flow of each property until the end of the unexpired land use term to its present value by using an appropriate discount rate that reflects the rate of return required by a third party investor for an investment of this type.

assistant: 獨立物業估值師已透過貼現現金流量法評估初步酒店物業的價值，該方法涉及採用適用的貼現率（反映第三方投資者就該類投資要求的回報率），將各物業直至土地使用年期屆滿時的未來現金流量淨額貼現至其現值。
user: Please translate the following sentence from English to Chinese: These are classified as non-current assets.

assistant: 貸款及應收款項歸類爲非流動資產。
user: Please translate the following sentence from English to Chinese: In 2010, our Group started trading of ore commodities ingots by use of idle funds available, contributed revenue of approximately RMB23.3 million which accounted for 11.4% of our total revenue.

assistant: 於2010年，本集團開始使用閒置可用資金進行礦石商品錠的買賣，貢獻收入約人民幣23.3百萬元，佔我們總收入的11.4%。
user: Please translate the following sentence from English to Chinese: Enhance our leading position in Shenzhen and continue geographical expansion into neighbouring areas of Shenzhen or areas with good business potentials

assistant: 提升我們在深圳的領先地位並繼續將業務拓展至深圳鄰近地區或業務潛質 優厚的地區
user: Please translate the following sentence from English to Chinese: (7) Application for excess Rights Shares Qualifying Shareholders may apply for any unsold entitlements, and any Rights App Shares provisionally allotted but not accepted.

assistant: (7) 申請額外供股股份 合資格股東可申請任何未售出之配額及任何已暫定配發但未獲接納之供股股份。
user: Please translate the following sentence from English to Chinese: Mr. Wong is currently an executive director, chief financial officer and company secretary of Kingmaker Footwear Holdings Limited, a listed company on the main board of the Stock Exchange with stock code of 1170.

assistant: 黃先生現爲聯交所主板上市公司信星鞋業集團有限公司（股份代號：1170）執行董事、財務總監及公司祕書。
user: Please translate the following sentence from English to Chinese: Any borrowing shall be on a temporary basis only.

assistant: 任何借貸僅屬臨時性質。
user: Please translate the following sentence from English to Chinese: Consequences of Winding-up Proceedings:

assistant: 清盤程序的後果：
user: Please translate the following sentence from English to Chinese: The Group will use part of the proceeds from the Global Offering to fulfill its capital commitments for future expansion.

assistant: 本集團將動用全球發售部分所得款項，以履行未來業務擴張的資金承擔。
user: Please translate the following sentence from English to Chinese: Previously, Mr. Wang was the vice president of Ever Source Science and Technology Development Group Co., Ltd. and currently serves as the chief executive officer of the company and general manager of Ever Source Science and Technology Development Group Co., Ltd. Prior to joining in the Group, Mr. Wang served as the head of Beijing Haidian Sijiqing Heat Exchanger Factory.

assistant: 之前，王先生曾擔任恆有源科技發展集團有限公司副總裁及現任本公司行政總裁及恆有源科技發展集團有限公司總經理。 於加入本集團前，王先生於北京市海淀區四季青換熱器廠擔任廠長職務。
user: Please translate the following sentence from English to Chinese: (p) Calls on shares and forfeiture of shares The Board may from time to time make such calls as it may think fit upon the members in respect of any monies unpaid on the shares held by them respectively (whether on account of the nominal value of the shares or by way of premium) and not by the conditions of allotment thereof made payable at fixed times.

assistant: (p) 催繳股款及沒收股份 除有關之配發條件另有訂定付款期外，董事會如認爲適當即可不時向股東催繳其所持股份之任何未繳股款（無論按股份面值或以溢價形式計算）。
user: Please translate the following sentence from English to Chinese: (b) If the Stock is listed on the ChiNext, such Stock has been listed for more than three years at the time it is considered for inclusion in the Parent Reference Index;

assistant: (b) 如股票在創業板上市，該股票在被考慮納入母參考指數之時已上市超過三年；
user: Please translate the following sentence from English to Chinese: (b) Within impaired loans and advances which are subject to individual assessment, the portion covered or not covered by collateral and the fair value of those collateral held are shown as follows:

assistant: (b) 按個別方式評估的已減值貸款和墊款總額中，抵押物涵蓋部分、未涵蓋部分及涵蓋部分抵押物的公允價值列示如下：
user: Please translate the following sentence from English to Chinese: Assets acquired and liabilities recognised at the date of acquisition are as follows:

assistant: 於收購日期確認的所收購資產及負債如下：
user: Please translate the following sentence from English to Chinese: The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset, or, where appropriate, a shorter period to the net carrying amount on initial recognition.

assistant: 實際利率乃按金融資產之預計年期或（如適用）較短期間，將估計未來現金收入（包括構成實際利率一部分之所有已付或已收費用、交易成本及其他溢價或折價）準確貼現至初步確認時之賬面淨值之利率。