billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The DVA impact (see methodology note No. 7) amounted to EUR -111 million for the whole of 2015 (EUR +38 million in 2014), including EUR -6 million in Q4 15 (and EUR +33 million in Q4 14).

assistant: 二零一五年全年的DVA影響（見方法附註7）爲-1.11億歐元（二零一四年爲3,800萬歐元），二零一五年第四季爲-600萬歐元（二零一四年第四季爲3,300萬歐元）。
user: Please translate the following sentence from English to Chinese: Strike Level x funding rate x n / 365 x Index Currency Amount Divisor

assistant: 行使水平 x 資金比率 x n / 365 x 指數貨幣金額除數
user: Please translate the following sentence from English to Chinese: Investors are warned that the price of our structured products may fall in value as rapidly as it may rise and holders may sustain a total loss of their investment. Prospective purchasers should therefore ensure that they understand the nature of our structured products and carefully study the risk factors set out in this document and the relevant supplemental listing document and, where necessary, seek professional advice, before they invest in any of our structured products.

assistant: 務請投資者注意，本公司結構性產品的價格可急升，亦可急跌，而持有人可能會損失所有投資。 故此，在投資本公司任何結構性產品前，準買家應確保瞭解本公司結構性產品的性質，並仔細研究本文件及有關補充上市文件所列的風險因素，以及在有需要時尋求專業意見。
user: Please translate the following sentence from English to Chinese: main duties and responsibilities include:

assistant: 其主要職務及職責包括：
user: Please translate the following sentence from English to Chinese: Agricultural Bank of China Limited

assistant: 中國農業銀行股份有限公司
user: Please translate the following sentence from English to Chinese: The translation reserve mainly comprises foreign currency differences arising from the translation of the financial statements of foreign currencies.

assistant: 外幣報表折算差額主要包括換算外幣財務報表產生之外幣匯兌差額。
user: Please translate the following sentence from English to Chinese: These cash flows are discounted at a rate that reflects the return that investors would require from an investment in the business sector and region involved.

assistant: 該等現金流量按照投資者於所涉及業務行業及地區的投資所得回報反映的利率進行折讓。
user: Please translate the following sentence from English to Chinese: Table 45 presents commercial credit exposure by type for utilized, unfunded and total binding committed credit exposure.

assistant: 表 45 呈列按已使用、未撥資及有約束力的已承諾信貸風險總額類別劃分的商業信貸風險。
user: Please translate the following sentence from English to Chinese: In no event will any payment be accepted after the earlier of the commencement of the morning trading session or any pre-opening session on the Expiry Date.

assistant: 到期日上午交易時段或任何開市前時段開始（以較早發生者爲準）之後的任何付款一律不接受。
user: Please translate the following sentence from English to Chinese: or (b) where the Index Exchange is the Stock Exchange, the issuance of the tropical cyclone warning signal number 8 or above or the issuance of a “BLACK” rainstorm signal on any day which either:

assistant: 或 (b) 倘指數交易數爲聯交所，在任何日子由於發出 8 號或以上熱帶氣旋警告信號或發出 「黑色」暴雨警告信號：
user: Please translate the following sentence from English to Chinese: Entitlements to New Ordinary Shares will be rounded down to the nearest whole number.

assistant: 新普通股配額將向下湊整至最接近的整數。
user: Please translate the following sentence from English to Chinese: The first, discussed above, required HSBC Bank USA to adopt an enterprise-wide compliance programme.

assistant: 首先，如上所述，規定美國滙豐銀行須落實覆蓋整個企業的合規計劃。
user: Please translate the following sentence from English to Chinese: We have made an application for listing of, and permission to deal in, the Warrants on the Stock Exchange.

assistant: 我們已申請將認股權證於聯交所上市及買賣。
user: Please translate the following sentence from English to Chinese: JPMorgan Chase Bank, N.A. regularly assesses the assumptions that it uses to estimate these net realizable values, and updates the underlying assumptions as necessary to further refine its estimates.

assistant: JPMorgan Chase Bank, N.A.定期評估其用以估計上述可變現淨值的假設，並根據需要更新相關假設以進一步完善其估計。
user: Please translate the following sentence from English to Chinese: (b) Predominantly reported in principal transactions revenue, except for changes in fair value for mortgage loans and lending-related commitments originated with the intent to sell within the retail financial services business, which are reported in mortgage fees and related income.

assistant: (b) 主要在本金交易收入中報告，惟有意於零售金融業務出售的抵押貸款及借貸相關承擔的公平值變化則除外，該等公平值變化於按揭收費和相關收入呈報。
user: Please translate the following sentence from English to Chinese: 79 STATUTORY AND GENERAL INFORMATION ABOUT US AND THE GUARANTOR .

assistant: 79 有關本公司及擔保人的法定及一般資料 .
user: Please translate the following sentence from English to Chinese: During the first half of 2010, assets under management decreased $69 billion, due to $63 billion of net outflows, primarily in money market assets, and $6 billion of net market depreciation.

assistant: 於二零一零年上半年，所管理資產減少690億元，是由於淨流出630億元（主要是貨幣市場資產）及市場貶值淨額60億元所致。
user: Please translate the following sentence from English to Chinese: AASB 15 Revenue from Contracts with Customers AASB 15 specifies how and when revenue is recognised, based on the concept of recognising revenue for performance obligations as they are satisfied.

assistant: AASB 15 來自客戶合約的收益 AASB 15 規定如何及何時根據彼等履行表現責任的確認收益概念確認收益。
user: Please translate the following sentence from English to Chinese: The primary difference between the price transparency of developed and emerging market currency derivatives is that emerging markets tend to be observable for contracts with shorter tenors.

assistant: 發達市場貨幣衍生工具與新興市場貨幣衍生工具之間在價格透明度方面的主要區別，在於在新興市場上更易於對短期合約進行觀察。
user: Please translate the following sentence from English to Chinese: Subject to no occurrence of a Mandatory Call Event (see “Mandatory call feature” below), the CBBCs can only be exercised on the Expiry Date. Mandatory call feature A Mandatory Call Event occurs if the Spot Price is at or below (in respect of a series of bull CBBCs) or at or above (in respect of a series of bear CBBCs) the Call Price at any time during a Trading Day in the Observation Period.

assistant: 在並無發生強制贖回事件（見下文「強制贖回機制」）的情況下，牛熊證僅可於期滿日行使。 強制贖回機制 倘於觀察期內某個交易日的任何時間現貨價等於或低於（就一系列牛證而言）或等於或高於（就一系列熊證而言）贖回價時，即發生強制贖回事件。
user: Please translate the following sentence from English to Chinese: The Company consolidates subsidiaries in which it holds, directly or indirectly, more than 50% of the voting rights or where it exercises control.

assistant: 本公司綜合其直接或間接持有 50% 以上投票權或其行使控制權的附屬公司。
user: Please translate the following sentence from English to Chinese: adjusted Entitlement = Adjustment Component x E

assistant: 經調整的權利金＝調整因子×E
user: Please translate the following sentence from English to Chinese: Generally, assets and liabilities carried at fair value and included in this category are certain mortgage and asset backed securities, certain corporate debt, certain private equity investments and certain derivatives.

assistant: 一般而言，資產及負債按公平值列賬，而此類別包括若干按揭及資產抵押證券、若干公司債券、若干私人股本投資及若干衍生工具。
user: Please translate the following sentence from English to Chinese: Securities borrowed and loaned within Fixed Income, Currency and Commodities Client Execution are recorded at fair value under the fair value option.

assistant: 在固定收入、貨幣及商品客戶執行範圍內借入及借出的證券在公允價值選擇權項下按公允價值入賬。
user: Please translate the following sentence from English to Chinese: 2 Warrant Rights and Exercise Expenses

assistant: 2. 認股權證權利及行使費用
user: Please translate the following sentence from English to Chinese: (i) dissolution or termination of the Unit Trust Fund or (ii) the withdrawal of the Securities and Futures Commission’s authorisation of the Unit Trust Fund under the Securities and Futures Ordinance (Cap. 571) of Hong Kong, all unexercised CBBCs will lapse and shall cease to be valid for any purpose, in the case of (i) dissolution or termination, on and from the effective date of such dissolution or termination or (ii) withdrawal of authorisation, on the date on which such withdrawal becomes effective, but subject (in any such case) to any contrary mandatory requirement of law.

assistant: (i) 單位信託基金解散或終止或 (ii) 證券及期貨事務監察委員會根據香港證券及期貨條例（第 571 章）撤回對單位信託基金的認可，則所有未行使的牛熊證將於 (i（) 就解散或終止而言）解散或終止的生效日期起或 (ii（) 就撤回認可而言）撤回認可的生效日期起失效而不可再作任何用途，惟在上述情況下有任何相反的法例規定則除外。
user: Please translate the following sentence from English to Chinese: Barclays Bank PLC is authorised by the FSA under the Financial Services and Markets Act 2000 to carry on a range of regulated activities within the UK and is subject to consolidated supervision by the FSA.

assistant: 英國金融服務管理局根據二零零零年金融服務及市場法，授權Barclays Bank PLC在英國進行一系列的受規管活動，Barclays Bank PLC同時須接受英國金融服務管理局的綜合監察。
user: Please translate the following sentence from English to Chinese: Note 17

assistant: 附註 17
user: Please translate the following sentence from English to Chinese: (i) PRC citizens resident in the PRC (excluding Hong Kong, Macau and Taiwan);

assistant: (i) 居住於中國（不包括香港、澳門及臺灣地區）的中國公民；
user: Please translate the following sentence from English to Chinese: (ii) in the case of Bull ELIs:

assistant: (ii) 倘爲牛市股票掛鉤工具：
user: Please translate the following sentence from English to Chinese: 31 December 2009 31 December 2008

assistant: 二零零八年 十二月三十一日十二月三十一日
user: Please translate the following sentence from English to Chinese: Exchange rate risk

assistant: 匯率風險
user: Please translate the following sentence from English to Chinese: Adopted by the European Union on 22 September 2016, IFRS 15 will become mandatory for years beginning on, or after, 1 January 2018.

assistant: 國際財務報告準則第 15 號獲歐盟於二零一六年九月二十二日採納，將於二零一八年一月一日或之後年度強制生效。
user: Please translate the following sentence from English to Chinese: The bonus shares are blocked for three years and cannot be disposed of during that period.

assistant: 花紅股份會被凍結三年，且不得於該期間出售。
user: Please translate the following sentence from English to Chinese: (i) are the subject of an exercise pursuant to automatic exercise in accordance with these Conditions;

assistant: (i) 作爲根據自動行使而依照細則有效行使所涉及的權證；
user: Please translate the following sentence from English to Chinese: The Corporation’s ALM activities include an overall interest rate risk management strategy that incorporates the use of interest rate contracts to manage fluctuations in earnings that are caused by interest rate volatility.

assistant: 本公司的資產負債管理活動維持一套整體利率風險管理策略，綜合使用利率合約管理利率波動產生的盈利波動。
user: Please translate the following sentence from English to Chinese: no participating interest in the transferred asset may be subordinated to the interest of another participating interest holder;

assistant: 於轉讓資產的參與權益均不得較另一參與權益持有人的權益次要；
user: Please translate the following sentence from English to Chinese: Details of the group’s reinsurance strategy are disclosed on page 187.

assistant: 本集團的再保險策略詳情於第 187 頁披露。
user: Please translate the following sentence from English to Chinese: f Financial instruments designated at fair value A financial instrument, other than one held for trading, is classified in this category if it meets the criteria set out below, and is so designated by management.

assistant: f 指定以公允值列賬之金融工具符合下列準則的金融工具（不包括持作交易用途之金融工具）均會歸入這個類別，管理層亦指定按此準則列賬。
user: Please translate the following sentence from English to Chinese: Long-term assets under supervision increased $13 billion, including net inflows of $7 billion, reflecting inflows in equity and fixed income assets, and net market appreciation of $6 billion, primarily in equity assets.

assistant: 受監管的長期資產增加130億元，包括資產流入淨額 70億元，反映股本及固定收入資產的流入，以及市場升值淨額60億元（主要爲股本資產升值）。
user: Please translate the following sentence from English to Chinese: (a) If no Mandatory Call Event has occurred, an amount determined by the Issuer in accordance with the following formula:

assistant: (a) 倘並無發生強制收回事件，發行人根據以下公式釐定之金額：
user: Please translate the following sentence from English to Chinese: Liquidity is managed daily by the Capital Markets & Liquidity Management Department under the Treasury Markets Division of the Group within the set limits.

assistant: 流動資金狀況由本集團資金市場處轄下的資本市場及流動資金管理部每日按所訂限額範圍進行管理。
user: Please translate the following sentence from English to Chinese: IFRS 2 requires share-based payments granted after 7 November 2002 to be recognised as an expense.

assistant: 國際財務報告準則第 2 號要求將二零零二年十一月七日後授出的股份爲本支付確認爲開支。
user: Please translate the following sentence from English to Chinese: Risk management planning is integrated with strategic, financial and customer/client planning so that goals and responsibilities are aligned across the organization.

assistant: 風險管理計劃全面配合策略、金融及客戶計劃，致使與組織的目標及責任一致。
user: Please translate the following sentence from English to Chinese: The investment of the entities in the securities and insurance industries in such notes shall be treated by referring to the policy in the preceding provision.

assistant: 證券業、保險業投資該債券，比照前述監管政策辦理。
user: Please translate the following sentence from English to Chinese: The amount of Cash Distribution per Share OD:

assistant: 每股現金分派的數額 OD：
user: Please translate the following sentence from English to Chinese: “Index Exchange” means the Stock Exchange or any other exchange as specified in the relevant Supplemental Listing Document.

assistant: 「指數交易所」指聯交所或有關補充上市文件訂明的任何其他交易所。
user: Please translate the following sentence from English to Chinese: The market risk across all business segments to which the Corporation is exposed is included in the total market-based portfolio VaR results.

assistant: 本公司在所有業務分部中須面對的市場風險計入以市場爲基礎組合的虧損風險總額結果。
user: Please translate the following sentence from English to Chinese: Not the ultimate holding company of the group We are not the ultimate holding company of the group to which we belong.

assistant: 並非所屬集團的最終控股公司我們並非我們所屬集團的最終控股公司。
user: Please translate the following sentence from English to Chinese: Date of issue

assistant: 票息支付日
user: Please translate the following sentence from English to Chinese: If any Bail-In Power is exercised over the Issuer and if any Bail-In Power is exercised over the Guarantor (with respect to the Guarantee), you may not be able to recover all or even part of the amount due under the Warrants (if any) from the Issuer and/or from the Guarantor (under the Guarantee), or you may receive a different security issued by the Issuer and/or by the Guarantor (or another person) in place of the amount (if any) due to you under the Warrants from the Issuer, which may be worth significantly less than the amount due to you under the Warrants (if any).

assistant: 如對發行人及對擔保人（就擔保書）行使任何自救權力，閣下可能未能自發行人及╱或擔保人（擔保書項下）收回認股權證項下的所有或甚至部分到期金額（如有），或閣下可能獲取發行人及╱或擔保人（或其他人士）發行的其他證劵以取代閣下自發行人獲取於認股權證項下的應收款項（如有），有關金額可能遠少於閣下於認股權證項下的應收款項（如有）。
user: Please translate the following sentence from English to Chinese: “Minimum Trade Price” means, in respect of a series of bull CBBCs, the lowest Spot Price of the underlying Shares (subject to any adjustment to such Spot Price as may be necessary to reflect any event as contemplated in Condition 5 such as capitalisation, rights issue, distribution or the like) during the MCE Valuation Period;

assistant: 其中： 「最低交易價」指就一系列牛證而言，相關股份於強制贖回事件估值期內的最低現貨價（但該現貨價可爲反映細則5所述的任何事件，例如資本化發行、供股發行、分派或類似事件而作出任何必要調整）；
user: Please translate the following sentence from English to Chinese: Great Wall Motor Co. Ltd.

assistant: 長城汽車股份有限公司
user: Please translate the following sentence from English to Chinese: (d) Dividends

assistant: (d) 股息
user: Please translate the following sentence from English to Chinese: “Maximum Trade Price” means, in respect of a series of bear CBBCs, the highest Spot Price of the underlying Shares (subject to any adjustment to such Spot Price as may be necessary to reflect any event as contemplated in Condition 5 such as capitalisation, rights issue, distribution or the like) during the MCE Valuation Period;

assistant: 「最高交易價」指就一系列熊證而言，相關股份於強制贖回事件估值期內的最高現貨價（但該現貨價可爲反映細則5所述的任何事件，例如資本化發行、供股發行、分派或類似事件而作出任何必要調整）；
user: Please translate the following sentence from English to Chinese: – sets budget targets in terms of liquidity based on proposals from the Group Finance Division, – allocates liquidity to the businesses and Group Treasury based on proposals from the Group Finance Division;

assistant: –根據集團財務部的建議，在各業務及集團庫務部之間分配流動資金；
user: Please translate the following sentence from English to Chinese: On 11th April 01, the ACPR sanctions commission imposed the folloVing sanctions on Societe Generale:

assistant: 於二零一四年四月十一日，acPr 批准委員會對法興施加下述制裁：
user: Please translate the following sentence from English to Chinese: Liquid asset holdings Group Treasury centrally maintains a portfolio of highly liquid unencumbered assets to ensure adequate liquidity is available in all funding environments, including worst case wholesale and retail market conditions.

assistant: 持有流動性資產 集團司庫部負責集中維護高流動性無負擔資產組合，確保在任何融資環境下，包括在最壞批發及零售市場情況下，均有充裕流動資金。
user: Please translate the following sentence from English to Chinese: Accounting of a right of use for the lessees At the time that the asset is made available for use, the lessee shall recognise the right-of-use asset for an initial amount equal to the initial measurement of the lease liability, plus any lease payments made at or before the commencement date, and any initial direct costs.

assistant: 承租人使用權的會計處理方法 於資產可供使用時，承租人就初步確認資產使用權的金額相等於初步計量租賃負債的金額，另加於租賃開始日期或之前支付的任何租賃款項，以及任何初步直接成本。
user: Please translate the following sentence from English to Chinese: CC — Group ALM = Corporate Center — Group Asset and Liability Management;

assistant: CC －集團ALM＝公司中心－集團資產及負債管理；
user: Please translate the following sentence from English to Chinese: 8 Accounted for at equity due to significant influence.

assistant: 8 由於顯著影響以權益方式列賬。
user: Please translate the following sentence from English to Chinese: If Bondholders are in any doubt as to what action they should take, they are urged to seek their own financial advice, including as to any tax consequences and consult their licensed securities dealer, bank manager, solicitor, professional accountant or another appropriately authorised independent professional adviser NEO-CHINA LAND GROUP (HOLDINGS) LIMITED (formerly known as NEO-CHINA GROUP (HOLDINGS) LIMITED) (incorporated in Bermuda with limited liability) (Hong Kong Stock Exchange Stock Code: 563) Notice of a meeting of the holders of the HK$1,340,000,000 zero coupon convertible bonds due 2011 (Hong Kong Stock Exchange Stock Code: 2528 ISIN:

assistant: 本通告乃屬重要文件，債券持有人請即處理。 債券持有人如對其應採取的行動有任何疑問，應自行尋求財務意見，包括有關任何稅務影響，並應諮詢彼等的持牌證券交易商、銀行經理、律師、專業會計師或其他合適的認可獨立專業顧問。 NEO-CHINA LAND GROUP (HOLDINGS) LIMITED (formerly known as NEO-CHINA GROUP (HOLDINGS) LIMITED) 中新地產集團（控股）有限公司 （前稱中新集團（控股）有限公司）（於百慕達註冊成立之有限公司）（香港聯交所股份代號：563） 二零一一年到期之 1,340,000,000 港元零息可換股債券（香港聯交所股份代號：2528；
user: Please translate the following sentence from English to Chinese: NOTE 34 Structured entities The Consolidated Entity engages in various transactions with Structured entities (SEs).

assistant: 附註 34 結構實體 合併實體與結構實體進行多項交易。
user: Please translate the following sentence from English to Chinese: If the Cash Settlement Amount is less than or equal to zero, you will lose all your value of investment in the CBBCs.

assistant: 倘若現金結算金額少於或等於零，閣下將會損失其於牛熊證的全部投資價值。
user: Please translate the following sentence from English to Chinese: or (ii) in the case of Warrants exercised on the Expiry Date, the arithmetic mean of the closing prices of the relevant Share to which each Basket Component relates (as derived from the Daily Quotation Sheet of the Stock Exchange, subject to any adjustments to such closing prices as may be necessary to reflect any capitalisation, rights issue, distribution or the like) for each Valuation Date, less

assistant: 或 (ii) 就於到期日行使之權證而言，各籃子成份有關股份每一估值日收市價之算術平均數（由聯交所每日報價列表得出，但該等收市價可作出任何所需之調整，以反映任何資本化、供股、分配或類似情況）之積，減
user: Please translate the following sentence from English to Chinese: JPMorgan Chase Bank, National Association (a national banking association organized under the laws of the United States of America) Managers:

assistant: JPMorgan Chase Bank, National Association （根據美利堅合衆國法律組成的國家銀行組織） 無條件及不可撤回地擔保 經辦人：
user: Please translate the following sentence from English to Chinese: Weighted average exercise price CHF 1

assistant: 加權平均行使價1 （瑞士法郎 )
user: Please translate the following sentence from English to Chinese: UBS AG (incorporated with limited liability in Switzerland) acting through its London Branch (“Issuer”) Sponsor UBS SECURITIES ASIA LIMITED Announcement

assistant: 瑞士銀行 (UBS AG) （於瑞士註冊成立之有限責任公司）透過其倫敦分行行事（「發行人」） 發行 保薦人瑞銀證券亞洲有限公司 (UBS SECURITIES ASIA LIMITED) 公佈
user: Please translate the following sentence from English to Chinese: Trading book VaR is back-tested against the corresponding profit and loss to monitor its predictive power.

assistant: 交易賬目風險值與有關損益進行回溯測試以監控其預測能力。
user: Please translate the following sentence from English to Chinese: EMBEDDED DERIVATIVES An embedded derivative is a component of a hybrid instrument.

assistant: 嵌入式衍生工具嵌入式衍生工具是混合金融工具的組成部分。
user: Please translate the following sentence from English to Chinese: Rating agency Moody’s Investors Service, Inc., New York Standard and Poor’s Ratings Services, a division of the McGraw-Hill Companies Inc Fitch Ratings Ltd., London 2

assistant: 評級機構穆迪投資者服務公司(紐約) 標準普爾評級服務公司(McGraw-Hill Companies Inc.之部份) 惠譽評級有限公司(倫敦) 2
user: Please translate the following sentence from English to Chinese: and “Spot Level” means the spot level of the Index as compiled and published by the Index Compiler.

assistant: 及 「現貨水平」指由指數編制人編制及公佈的指數現貨水平。
user: Please translate the following sentence from English to Chinese: a net asset of RMB1.46 trillion, representing a year-on-year growth of 12.31%;

assistant: 淨資產人民幣1.46萬億元，同比上漲12.31%；
user: Please translate the following sentence from English to Chinese: Amortization of net gains and losses is included in annual net periodic benefit cost if, as of the beginning of the year, the net gain or loss exceeds 10% of the greater of the projected benefit obligation or the fair value of the plan assets.

assistant: 倘於年度開始時收益或虧損淨額超過預測福利承擔或計劃資產公允價值兩者較高者的10%，則收益及虧損淨額的攤銷計入年度的定期福利成本淨額。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, any remaining Shares shall not be affected by this paragraph (d) and, where cash is offered in substitution for Shares or is deemed to replace Substituted Securities as described above, references in these Conditions to the Shares shall include any such cash.

assistant: 爲免生疑問，任何剩餘的股份不受本(d)段規定影響，如果股份被現金代替，或取代證券如上所述視爲被現金代替，則細則所述的股份包括任何上述現金。
user: Please translate the following sentence from English to Chinese: Receivables from brokers, dealers and clearing organizations\n

assistant: 應收經紀、證券商及結算機構的賬款\n
user: Please translate the following sentence from English to Chinese: In 2011, Rabobank recognised an amount of 513 (2010: 18) after taxes in equity as effective changes in the fair value of derivative financial instruments in cash flow hedges.

assistant: 於二零一一年，荷蘭合作銀行於權益確認除稅後數額 513（二零一零年：18）爲現金流量對沖衍生金融工具之公平價值之有效變動。
user: Please translate the following sentence from English to Chinese: Post MCE Trades means (i) if the Mandatory Call Event occurs in the pre-opening session or the closing auction session (if applicable), as the case may be, of the Stock Exchange, all trades in the Contract concluded via auction during the order matching period and all manual trades concluded after the determination of the final IEP;

assistant: 強制收回事件後交易指(i)倘強制收回事件於聯交所的開市前時段或收市競價交易時段（如適用）（視情況而定）發生，則爲於對盤期間透過競價進行的所有牛熊證買賣及釐定最終參考平衡價格後人手進行的所有交易；
user: Please translate the following sentence from English to Chinese: If the firm elects to bifurcate the embedded derivative from the associated debt, the derivative is accounted for at fair value and the host contract is accounted for at amortized cost, adjusted for the effective portion of any fair value hedges.

assistant: 若公司選擇將嵌入式衍生工具與相關債務分開，則衍生工具按公允價值入賬，主合約按攤銷成本入賬，並根據任何公允價值對沖的有效部分調整。
user: Please translate the following sentence from English to Chinese: In addition, the value of the Warrants may be subject to an impact of time decay, which may also adversely affect your investment in the Warrants.

assistant: 此外，權證的價值或會受時間耗損所影響，並對閣下於權證的投資有不利影響。