Question

求翻译（英译汉）

(a) An auditor's reportfor lapsed business years (referring to an auditor's report at the time ofincorporation of a special purpose acquisition company, if the first businessyear has not lapsed
since incorporation ofthe company), where the company is a corporation subject to external auditunder Article 2 of the External Audit Act or a corporation subject tosubmission of the business report under Article 159 of the Act (hereinafterreferred to as "corporation subject to mandatory external audit"),and three business years have not lapsed since incorporation; <Amended on
Dec. 24, 2009>
(b) An auditor's reportor any other document proving the auditor's opinion under these Regulations,where a company is not a corporation subject to mandatory external audit, butis governed by Article 176-5 (3) 2 of the Decree;
(c) Financial statementspresented by a company for the latest three business years, where the companyis not a corporation subject to mandatory external audit and is not governed byArticle 176-5(3) 2 of the Decree;
7. An accountingauditor's consolidated audit report on each party to the merger for the latestthree business years (referring to an auditor's report for the immediately precedingtwo business years, if the accounting auditor's audit for the latest businessyear has not yet been completed yet, or referring to an auditor's report forthe lapsed business years, if three business years have not lapsed sinceincorporation);
8. An accountingauditor's semi-annual audit or review report on half-term financial statementsof each party to the merger (or semi-annual financial statements presented by acompany, if the company is not a corporation subject to submission ofsemi-annual reports under Article 160 of theAct);
9. An accountingauditor's quarterly audit or review report on quarterly financial statements ofeach party to the merger (or quarterly financial statements presented by acompany, if the company is a corporation subject to submission of quarterlyreports under Article 160 of the Act but is not governed by the proviso toArticle 170 (1) 2 of the Decree);
10. The list ofstockholders of each party to the merger, if it is an unlisted corporation;
11. The assessment opinionprepared by an external assessor under paragraph(1) 2 (b);

Answer 1

（一）审计reportfor失效业务年（指审计报告的特定目标收购公司，公司设立时间如果第一businessyear没有失效
自成立的公司），在公司是一个法人主体外部auditunder 2条外部审计的行为或一个法人主体tosubmission的法案159条款下的业务报告（以下简称“公司强制审计”），和三年的业务没有失效由于掺入；<修改在
2009年12月24日>
（b）审计报告的任何其他文件证明审计意见根据这些规定，凡公司不是一个法人主体强制性的外部审计，而是由第176-5（3）2的法令；
（c）在最近三年的业务由公司财务statementspresented，在公司不是一个法人主体强制性的外部审计和没有byarticle 176-5（3）2的法令；
7。accountingauditor综合审计报告的每一方的业务年latestthree合并（指企业年，立即precedingtwo审计报告如果最新businessyear会计审计师的审计尚未完成，或者是指审计报告为失效业务年，如果三年的业务没有失效sinceincorporation）；
8。一个accountingauditor的半年度审计或审核期财务报告主要双方合并（或半年度财务报表的公司，如果公司不是一个公司半年度报告须提交为160条下）；
9。一季度的审计或审核accountingauditor季度财务报表合并各方报告（或季度财务报表的公司，如果公司是一个法人主体的行为160条下quarterlyreports提交但不受条件第170（1）2的法令）；
10。各方对合并列表ofstockholders，如果是一家未上市的公司；
11。评估的外部评估opinionprepared根据第（1）2（B）；