It is hereby declared that( if the context permits or requires) words importing the singular number shall include the plural number and vice versa and words importing the masculine gender shall include the feminine gender and the neuter gender.

• (27) 在此拍卖章程内(行文容许或需要)文字上之单数应包括复数在内反之亦然文字上之阳性应包括阴性及中性。