any natural person resident in the United States;
任何居於美國的自然人；

any partnership or corporation organized or incorporated under the laws of the United States;
根據美國法律組建或註冊成立的任何合夥機構或法團；

any estate of which an executor or administrator is a U.S. person;
由美籍人士擔任執行人或管理人的遺產；

any trust of which any trustee is a U.S. person;
由美籍人士擔任受託人的信託；

any agency or branch of a foreign entity located in the United States;
位於美國的外國實體旗下代理或分支機構；

any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a U.S. person;
交易商或其他受信人為某美籍人士的利益或為某美籍人士而持有的任何非全權賬戶或類似賬戶（遺產或信託除外）；

any partnership or corporation if: (a) organized or incorporated under the laws of any foreign jurisdiction; and (b) formed by a U.S. person principally for the purpose of investing in securities not registered under the Securities Act,unless it is organized or incorporated,and owned, by accredited investors (as defined in Rule 501(a) promulgated under the Securities Act) who are not natural persons, estates or trusts.
下述任何合夥機構或法團：(a) 根據任何外國司法管轄區法律組建或註冊成立；及 (b) 由美籍人士主要就投資於尚未根據證券法登記的證券之目的所組成，除非該合夥機構或法團是由不屬於自然人、遺產或信託之認可投資者（定義見美國證券法第501(a)條）所組建或註冊成立並擁有。

any discretionary account or similar account (other than an estate or trust) held for the benefit or account of a non- U.S. person by a dealer or other professional fiduciary organized, incorporated, or (if an individual) resident in the United States;
由在美國組建、註冊成立或（倘屬個人）居住於美國之交易商或其他專業受信人為某美籍人士的利益或為某美籍人士而持有之任何全權賬戶或類似賬戶（遺產或信託除外）；

any estate of which any professional fiduciary acting as executor or administrator is a U.S. person if: (a) an executor or administrator of the estate who is not a U.S. person has sole or shared investment discretion with respect to the assets of the estate; and (b) the estate is governed by foreign law; any trust of which any professional fiduciary acting as trustee is a U.S. person, if a trustee who is not a U.S. person has sole or shared investment discretion with respect to the trust assets, and no beneficiary of the trust (and no settlor if the trust is revocable) is a U.S. person;
由任何屬於美籍人士的專業受信人作為執行人或管理人之任何遺產，前提是：(a) 不屬於美籍人士的遺產執行人或管理人就遺產的資產擁有唯一的或相互共享投資決定權；及 (b) 遺產的信託資產受外國法律規管，而且信託的受益人（若屬於可予撤銷的信託，則為財產授予人）並非美籍人士；

an employee benefit plan established and administered in accordance with the law of a country other than the United States and customary practices and documentation of such country;
根據美國以外國家之法律及慣例及文件成立及管理之僱員福利計劃；

any agency or branch of a U.S. person located outside the United States if: (a) the agency or branch operates for valid business reasons; and (b) the agency or branch is engaged in the business of insurance or banking and is subject to substantive insurance or banking regulation, respectively, in the jurisdiction where located;
位於美國境外之美籍人士之任何代理或分支機構，前提是：(a) 代理或分支機構根據合法業務理由營運；及 (b) 代理或分支機構從事保險或銀行業務，並須分別在其所在司法管轄區遵守實質的保險或銀行規例；

the International Monetary Fund, the International Bank for Reconstruction and Development, the Inter-American Development Bank, the Asian Development Bank, the African Development Bank, the United Nations, and their agencies, affiliates and pension plans, and any other similar international organizations, their agencies, affiliates and pension plans.
國際貨幣基金組織、國際復興開發銀行、美洲開發銀行、亞洲開發銀行、非洲開發銀行、聯合國及其代理機構、聯屬組織及退休金計劃，以及任何其他類似國際組織、其代理機構、聯屬組織及退休金計劃。