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| 31. | important records |
| 重要事项记述 |
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| 32. | Description in BL |
| 提单记载事项 |
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| 33. | potential audit issues |
| 潜在审计事项 |
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| 34. | security breach |
| 违反保安事项 |
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| 35. | most significant matters |
| 最重要事项 |
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| 36. | interfund transfers |
| 基金转帐事项 |
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| 37. | hygiene offence |
| 卫生违例事项 |
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| 38. | significant event |
| 重要事项（会计） |
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| 39. | reportable matter |
| 须报告事项 |
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| 40. | a first [top] priority |
| 最优先 (事项) |
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