billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: A derivative warrant may provide leveraged return to you (but conversely, it could also magnify your losses.)

assistant: 衍生權證可爲　閣下提供槓桿式回報（相反亦可能會擴大　閣下的虧損）。
user: Please translate the following sentence from English to Chinese: results from exposures to changes in prices and volatilities of individual equities, baskets of equities and equity indices;

assistant: 涉及個別股票、一籃子股票及股票指數的價格及波動風險敞口；
user: Please translate the following sentence from English to Chinese: On September 2, 2008, the defendants filed a motion to stay this action pending the resolution of IN RE MAT FIVE SECURITIES LITIGATION (discussed above).

assistant: 於二零零八年九月二日，被告人提出擱置案件的動議，以等待有關 MAT FIVE 證券訴訟（如上所述）的決議。
user: Please translate the following sentence from English to Chinese: The details of these benefits in kind are disclosed under the paragraph “Information on Share Options” in the Report of the Directors and Note 38.

assistant: 有關此等實物收益的詳情載於董事會報告書的「認股權資料」及賬項附註38內。
user: Please translate the following sentence from English to Chinese: If we become insolvent or default on our obligations under the CBBCs or our Guarantor becomes insolvent or defaults on its obligations under the Guarantee, you can only claim as our or our Guarantor’s unsecured creditor regardless of the performance of the underlying Units and may not be able to recover all or even part of the amount due under the CBBCs (if any).

assistant: 倘若我們無力償債或未能履行我們於牛熊證項下的責任，或我們的擔保人無力償債或未能履行其於擔保項下的責任，則不論掛鉤單位的表現如何，閣下僅可以我們或擔保人的無抵押債權人身份提出申索，且可能無法收回有關牛熊證的部份或全部應收款項(如有)。
user: Please translate the following sentence from English to Chinese: Each share of preferred stock issued and outstanding has a par value of $0.01, has a liquidation preference of $25,000, is represented by 1,000 depositary shares and is redeemable at our option at a redemption price equal to $25,000 plus declared and unpaid dividends.

assistant: 每股優先股面值爲 0.01元，可享有 25,000元優先清盤權益，並由 1,000股存托股份代表，且可按本公司選擇以相等於 25,000元另加已宣派及未付股息之贖回價予以贖回。
user: Please translate the following sentence from English to Chinese: Offsetting assets and liabilities U.S. GAAP permits entities to present derivative receivables and derivative payables with the same counterparty and the related cash collateral receivables and payables on a net basis on the balance sheet when a legally enforceable master netting agreement exists.

assistant: 抵銷資產及負債美國公認會計原則允許實體在有可依法執行的總淨額協議的情況下，在資產負債表內以淨額呈列與同一交易對手的衍生工具應收款項及衍生工具應付款項以及有關已收及已付的現金抵押。
user: Please translate the following sentence from English to Chinese: 4 Positive replacement values, netted in accordance with IFRS or internal view as applicable.

assistant: 4 正重置值，經按國際財務報告準則或內部角度（按適用情況）對銷。
user: Please translate the following sentence from English to Chinese: January 2019 Estimated Minimum Ratio 9.5% 11.0% 13.0% 4.0%

assistant: 二零一九年一月估計最低比率 9.5% 11.0% 13.0% 4.0%
user: Please translate the following sentence from English to Chinese: or (iv) necessary in order to comply with mandatory provisions of the laws or regulations of Hong Kong.

assistant: 或 (iv) 爲符合香港的法例或法規之強制條文而必需作出。
user: Please translate the following sentence from English to Chinese: 18 October, 2013 As at the date of this announcement, the executive Directors are Mr. Chen Jun, Mr. Wang Weixian, Mr. Hou Guangjun, Mr. Wu Zhengkui, Ms. Wang Xuling and Mr. You Defeng;

assistant: 於本公告日期，執行董事爲陳軍先生、王偉賢先生、侯光軍先生、吳正奎先生、王煦菱女士及遊德鋒先生；
user: Please translate the following sentence from English to Chinese: Please refer to Conditions 5, 12 and 13 for details about adjustments or early termination events.

assistant: 有關調整或提早終止事宜的詳情，請參閱細則5, 12 及13。
user: Please translate the following sentence from English to Chinese: Deutsche Bank had been a major creditor bank and holder of an equity interest of Holzmann for many decades, and, from April 1997 until April 2000, a former member of Deutsche Bank AG’s Management Board was the Chairman of its Supervisory Board.

assistant: 德意志銀行數十年來一直是Holzmann的主要債權銀行及股權持有人。 自 1997年 4月至 2000年 4月，德意志銀行董事會一名前成員亦是該公司的監事會主席。
user: Please translate the following sentence from English to Chinese: The following documents are available for inspection during usual business hours on any weekday (Saturdays, Sundays and holidays excepted) until the Expiry Date at Level 38, Three Pacific Place, 1 Queen’s Road East, Hong Kong:

assistant: 直至期滿日止，以下文件可於平日（星期六、星期日及假期除外）的一般營業時間於香港皇后大道東 1 號太古廣場 3 座 38 樓查閱：
user: Please translate the following sentence from English to Chinese: Further reductions in the UK corporation tax rate to 19 per cent with an effective date of 1 April 2017 and to 18 per cent with an effective date of 1 April 2020 have been enacted at the balance sheet date.

assistant: 英國公司稅稅率將自二〇一七年四月一日（生效日期）起降至 19%，並自二〇二〇年四月一日（生效日期）起進一步降至 18%，該等削減已於結算日頒佈。
user: Please translate the following sentence from English to Chinese: – competition or changes in our competitive position in geographic and business areas in which we conduct our operations;

assistant: －我們經營所在地區或業務領域的競爭或競爭形勢出現變化；
user: Please translate the following sentence from English to Chinese: (ii) the Trust is held or is conceded by the Trustee or the Manager not to be have been constituted or to have been imperfectly constituted;

assistant: (ii)受託人或管理人認爲或承認信託基金尚未組成或未完全組成；
user: Please translate the following sentence from English to Chinese: You may lose your entire investment when a Mandatory Call Event occurs Unlike warrants, CBBCs has a mandatory call feature and trading in the CBBCs will be suspended when the Spot Level reaches the Call Level (subject to the circumstances in which a Mandatory Call Event will be reversed as set out in the sub-section titled “Mandatory Call Event is irrevocable” below).

assistant: 當發生強制贖回事件時，閣下可能損失閣下的全部投資。 有別於權證，牛熊證具有強制贖回特點，而當現貨水平觸及贖回水平時，牛熊證將暫停交易（下文「強制贖回事件乃不可撤回」分節所載的情況除外）。
user: Please translate the following sentence from English to Chinese: The litigations range from individual actions involving a single plaintiff to class action lawsuits with potentially millions of class members. Investigations involve both formal and informal proceedings, by both governmental agencies and self-regulatory organizations.

assistant: 訴訟包括涉及單一原告的個人訴訟及可能涉及數百萬集體成員的集體行動訴訟。 調查涉及由政府機構及自律組織進行的正式及非正式程序。
user: Please translate the following sentence from English to Chinese: Please note that during the life of a Bear CBBC relating to the units of a fund or trust, a given percentage change in the underlying unit price may not result in the same percentage change (in the opposite direction) in the theoretical value of the CBBC.

assistant: 務請注意，在與基金或信託單位有關的熊證的投資期內，相關單位價格按某一百分比變動，並不代表牛熊證的理論價值會按同一比例（向相反走勢）變動。
user: Please translate the following sentence from English to Chinese: 10. Meetings of Holders;

assistant: 10. 持有人會議；
user: Please translate the following sentence from English to Chinese: CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ENACTED BY SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

assistant: 根據由二零零二年薩班斯－奧克斯萊法第906條制定之18 U.S.C.第1350章之證明書
user: Please translate the following sentence from English to Chinese: Although there was active trading related to certain securitized products, there was also significant credit spread widening across securitizations’ capital structures, including highly rated classes of securities, during the three month period.

assistant: 儘管若干證券化產品交投暢旺，證券化業務的資本架構（包括高評級的證券類別）於三個月期內亦存在明顯的信貸息差擴𡚸。
user: Please translate the following sentence from English to Chinese: For debt underwriting business, we provide various types of bond ﬁnancing services for our clients.

assistant: 債券承銷業務方面，公司爲客戶提供各類債券融資服務。
user: Please translate the following sentence from English to Chinese: (b) All notices to Warrantholders will be validly given if published in English and in Chinese on the website of Hong Kong Exchanges and Clearing Limited.

assistant: (b) 向權證持有人發出的所有通告如以英文及以中文刊登於香港交易及結算所有限公司的網站刊登，即爲有效發出。
user: Please translate the following sentence from English to Chinese: (c) Subdivisions or Consolidations.

assistant: (c) 分拆或合併。
user: Please translate the following sentence from English to Chinese: Issue of the CBBCs is conditional upon listing approval being granted. From the Listing Date up to the Trading Day immediately preceding the Expiry Date (both dates inclusive), you may sell or buy the CBBCs on the Stock Exchange.

assistant: 牛熊證須待取得上市批准後方可發行。 由上市日起至緊接到期日前的交易日止（包括首尾兩日），　閣下可於聯交所買賣牛熊證。
user: Please translate the following sentence from English to Chinese: (C) Mandatory Call Event

assistant: (C) 強制贖回事件
user: Please translate the following sentence from English to Chinese: We also cannot reliably estimate the timing of any such demands.

assistant: 本行亦未能可靠估計任何該等要求的時間。
user: Please translate the following sentence from English to Chinese: Page references in this section refer to pages in such report.

assistant: 本節之頁碼爲該報告之頁碼。
user: Please translate the following sentence from English to Chinese: Structured products enjoyed significant growth, mainly in Asia and the United States on the back of considerable investor interest.

assistant: 結構性產品大幅增長（主要在亞洲及美國），是投資者興趣極大所致。
user: Please translate the following sentence from English to Chinese: The main liquidity risk associated with the secured funding of non-government, non-agency securities is a reduction in borrowing availability.

assistant: 有關非政府及非機構證券的主要流動資金風險已於可使用借貸中扣減。
user: Please translate the following sentence from English to Chinese: - Completing the refocusing, with the announcement of several disposal transactions today, generating an estimated positive effect on Common Equity Tier 1 of around 15 basis points in 2018-2019.

assistant: - 完成重新定位，今天公佈的數宗出售交易，對二零一八年至二零一九年的一級普通股本產生約15個基點的 正面影響。
user: Please translate the following sentence from English to Chinese: Awards in 2004 were subject to a relative TSR performance condition.

assistant: 二零零四年之獎賞受 TSR表現條件規限。
user: Please translate the following sentence from English to Chinese: the bid/offer range reflects the additional exit cost for a price taker and symmetrically the compensation sought by dealers to bear the risk of holding the position or closing it out by accepting another dealer’s price.

assistant: 買入╱賣出範圍反映價格承擔者的額外退出成本及交易商爲承擔持有倉盤風險或透過接納另一交易商價格而尋求的對稱補償。
user: Please translate the following sentence from English to Chinese: The aggregate theoretical value of these awards was approxi- mately USD 10 million assuming an estimated 9 percent return on all fund investments over their projected lifetime, and reducing this estimated return by 25 percent to reflect potential underperformance in some of the funds.

assistant: 該等獎勵的理論總價值約爲1,000萬美元，假設所有基金投資在其預計年期內的估計回報率爲9%，並將估計回報率調低25%，以反映部分基金的潛在表現欠佳。
user: Please translate the following sentence from English to Chinese: (2) As a result of an asset swap, included in the carrying amount of associated liabilities is $749 million (2012: $nil) that will be settled partly by the transferred assets with a carrying amount of $749 million (2012: $nil).

assistant: (2) 由於資產掉期，相關負債的賬面值包括 749 百萬澳元（2012 年：零澳元）將由賬面值爲 749 百萬澳元（2012 年：零澳元）之已轉讓資產部分結算。
user: Please translate the following sentence from English to Chinese: For a series of bull CBBCs:

assistant: 如屬一系列熊證：
user: Please translate the following sentence from English to Chinese: Daily distribution of market risk revenues 2006

assistant: 2006年市場風險收入單日分佈情況
user: Please translate the following sentence from English to Chinese: You will have to rely on the records of CCASS and/or the statements you receive from your brokers as evidence of your beneficial interest in the Warrants. Can we adjust the terms or early terminate the Warrants?

assistant: 閣下將須倚賴中央結算系統的記錄及／或閣下自經紀收取的結單，作爲閣下於權證的實益權益的憑證。 我們可否調整權證的條款或提早終止權證?
user: Please translate the following sentence from English to Chinese: In short, we are investing in the parts of our business which will enable us to play to the strengths of our network and capabilities.

assistant: 簡而言之，我們投資於我們業務中可發揮我們業務網絡及能力優勢的業務。
user: Please translate the following sentence from English to Chinese: The following table presents changes in the carrying amount of goodwill.

assistant: 下表呈列商譽賬面值的變動。
user: Please translate the following sentence from English to Chinese: Results in other principal transactions also reflected the impact of these difficult market and economic conditions.

assistant: 此外，其他自主交易的業績亦反映該等嚴峻市場及經濟狀況的影響。
user: Please translate the following sentence from English to Chinese: Below is only a descriptive explanation of some terms of the warrants and CBBCs; you should refer to the actual terms and conditions of the relevant structured products for the legally binding terms.

assistant: 下文僅爲認股權證及牛熊證若干條款的描述性說明，　閣下應參閱相關結構性產品的實際條款及細則以瞭解其法律約束力條款。
user: Please translate the following sentence from English to Chinese: Maintaining a comprehensive Funding Action Plan to manage a stress liquidity event, including a communication plan for regulators, creditors, investors and clients.

assistant: 制訂應對流動資金抽緊情況的全盤資金行動計劃，包括爲監管機構、債權人、投資者及客 戶而制訂的溝通計劃。
user: Please translate the following sentence from English to Chinese: (1) In accordance with IAS 33, as a result of the detachment of Societe Generale share preferential subscription right, the historical share data have been adjusted for the coefficients given by Euronext which reflect the portion attributable to the share after detachment following the capital increases which took place in the fourth quarter of 2006, in the first quarter of 2008 and in the fourth quarter of 2009.

assistant: (1) 根據 IAS 33，由於除去法興股份優先認購權，過往數據已根據 Euronext提供之參數調整，以反映二零零六年第四季、二零零八年第一季及二零零九年第四季資本增加後除權股份之應占部分。
user: Please translate the following sentence from English to Chinese: and (ii) a series of transitional periods during which an entity would report under the new framework, subject to supervisory mandated minimum regulatory capital requirements. Additionally and as an increasing number of global banking organizations become subject to Basel II, new interpretations may arise, and harmonization among regulators could impact the regulatory capital standards under which the Company operates as a CSE, as well as the requirements for some of the Company’s regulated subsidiaries.

assistant: 及(ii)一連串過渡期，期間實體將根據新架構彙報，並受限於監管授權最低風險性資本要求。 此外，鑑於越來越多環球銀行機構受巴塞爾 II規管，故或會發出新詮釋，而各監管機構之間的協調可能會影響本公司作爲綜合監察實體經營所依據的監管資本標準，以及對本公司若干規管附屬公司的規定。
user: Please translate the following sentence from English to Chinese: You should read this fifth addendum as well as the base listing document, the first addendum, the second addendum, the third addendum, the fourth addendum and the launch announcement and supplemental listing document published by us in relation to the particular series of structured products you are considering for investment to understand our structured products before deciding whether to buy our structured products. Copies of the base listing document, the first addendum, the second addendum, the third addendum, the fourth addendum, this fifth addendum and the relevant launch announcement and supplemental listing document (together with a Chinese translation of each of these documents) and other documents listed under the section ‘‘Where can I read copies of the Issuer’s documentation?

assistant: 閣下決定是否購買本公司結構性產品前，應閱讀本第五增編、基本上市文件、第一增編、第二增編、第三增編、第四增編，以及本公司所刊發有關閣下考慮投資之特定系列結構性產品之發行公佈及補充上市文件，以瞭解本公司的結構性產品。 基本上市文件、第一增編、第二增編、第三增編、第四增編、本第五增編及有關發行公佈及補充上市文件（及以上各份文件的英文本）連同基本上市文件之「本人從何處可查閱發行人的文件副本？」
user: Please translate the following sentence from English to Chinese: OUR GUARANTOR'S REGISTERED OFFICE 16, Boulevard des Italiens 75009 Paris France Place of Business in Hong Kong 59th-63rd Floors Two International Finance Centre 8 Finance Street Central Hong Kong

assistant: 我們的擔保人的註冊辦事處 16, Boulevard des Italiens 75009 Paris France 香港營業地點香港中環 金融街 8 號國際金融中心二期 59-63 樓
user: Please translate the following sentence from English to Chinese: You may have to rely on your broker (and if applicable, its custodian) to ensure that the Residual Value or the Cash Settlement Amount payable at expiry (if any) is credited to your account maintained with your broker. Once we make the payment to HKSCC Nominees Limited, who operates CCASS, you will have no further right against us for that payment, even if CCASS or your broker (and if applicable, its custodian) does not transfer your share of payment to you, or is late in making such payment transfer. Payment of the Residual Value or the Cash Settlement Amount payable at expiry (if any) may be delayed if a Settlement Disruption Event occurs on the Settlement Date, as a result of which we are unable to deliver such amount through CCASS on such day.

assistant: 我們一經向經營中央結算系統的香港中央結算（代理人）有限公司付款，即使中央結算系統或閣下的經紀（及如適用，其託管人）並無向閣下轉賬閣下所佔的付款，或延遲轉賬該付款，就該付款而言，閣下對我們再無任何權利。 倘於結算日發生干擾交收事件，或會延遲支付剩餘價值或於到期時應付的現金結算金額（如有），而我們亦因此未能於該日透過中央結算系統交付有關款項。
user: Please translate the following sentence from English to Chinese: The Structured Products can only be exercised by the Nominee.

assistant: 結構性產品僅可由代名人行使。
user: Please translate the following sentence from English to Chinese: The consolidated financial statements comprise the consolidated balance sheet as at 31 December 2007, the consolidated profit and loss account, consolidated statement of changes in equity and the consolidated cash flow statement for the year then ended, and accounting policies and other explanatory notes.

assistant: 該等綜合財務報表包含於二零零七年十二月三十一日之綜合資產負債表、以及截至該年度止之綜合損益賬、綜合權益變動報表及綜合現金流量表，以及會計政策及其他說明附註。
user: Please translate the following sentence from English to Chinese: The group has to meet daily calls on its cash resources, notably from claims arising on its insurance and investment contracts and surrender of policies for surrender value.

assistant: 本集團需要應付日常現金資源需求，尤其是保單及投資合約產生之賠償，以及退保之退保金額。
user: Please translate the following sentence from English to Chinese: If the Issuer determines, in its sole discretion, that a Market Disruption Event has occurred on the Valuation Date, then the Issuer shall determine the Closing Level on the basis of its good faith estimate of the Closing Level that would have prevailed on that day but for the occurrence of the Market Disruption Event provided that the Issuer, if applicable, may, but shall not be obliged to, determine such Closing Level by having regard to the manner in which futures contracts relating to the Index are calculated.

assistant: 如果發行人行使其絕對酌情權，釐定在估值日已發生市場受阻事件，則發行人須本著誠信估計的原則（即爲若非因發生市場受阻事件而於該估值日應得的收市水平）釐定收市水平，惟發行人（如適用）可（但沒有義務）參考指數相關的期貨合約計算收市水平的方式，從而釐定收市水平。
user: Please translate the following sentence from English to Chinese: In particular, when the Spot Price of the underlying Shares is close to the Call Price, our unwinding activities in relation to the underlying Shares may cause a fall or rise (as the case may be) in the price of the underlying Shares leading to a Mandatory Call Event as a result of such unwinding activities. Before the occurrence of a Mandatory Call Event, we or our related party may unwind our hedging transactions relating to the CBBCs in proportion to the amount of the CBBCs we repurchase from the market from time to time.

assistant: 特別是，當相關股份的現貨價接近贖回價時，我們就相關股份進行的平倉活動或會導致相關股份的價格下跌或上升（視情況而定），繼而引致發生強制贖回事件。 發生強制贖回事件前，我們或我們的有關各方可就我們不時從市場購回的牛熊證數額按比例將有關牛熊證的對沖交易平倉。
user: Please translate the following sentence from English to Chinese: Website www.trahk.com.hk

assistant: 網站 www.trahk.com.hk
user: Please translate the following sentence from English to Chinese: (a) Warrant Rights.  Every Board Lot entitles each Warrantholder, upon due exercise and compliance with Condition 4, the right to receive the payment of the Cash Settlement Amount (as defined below), if any.

assistant: (a) 權證的權利。 每一手買賣單位予每一權證持有人在妥當行使和遵守細則4的前提下收取任何現金結算款（定義見下文）（如有）之權利。
user: Please translate the following sentence from English to Chinese: Risk-taking activities require the independent supervision of the risk management function.

assistant: 承受風險的業務須由風險管理部門獨立監察。
user: Please translate the following sentence from English to Chinese: impairment losses of approximately CHF 3.1 billion on goodwill and other non-financial assets in the Investment Bank;

assistant: 投資銀行的商譽及其他非金融資產減值虧損約31億瑞郎；
user: Please translate the following sentence from English to Chinese: Where the Bank Group’s share of losses in an associate equals or exceeds its interest in the associate, including any unsecured receivables, the Bank Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the associate.

assistant: 當銀行集團在聯營公司的虧損等同或超出聯營公司的權益，包括任何無擔保應收款項時，除非銀行集團有責任或代表聯營公司還債，否則銀行集團將不會承擔更多損失。
user: Please translate the following sentence from English to Chinese: (ii) the quantity for which liquidity will be provided by the Liquidity Provider may be significantly smaller than its normal standard;

assistant: (ii) 流通量提供者所提供的流通量數目或會遠低於其一般水 平；
user: Please translate the following sentence from English to Chinese: There has been no material adverse change in our financial or trading position since 31 December 2009.

assistant: 自二零零九年十二月三十一日以來，我們的財政或營業狀況並無重大不利轉變。
user: Please translate the following sentence from English to Chinese: What are the factors determining the price of a derivative warrant?

assistant: 哪些因素釐定衍生權證的價格？
user: Please translate the following sentence from English to Chinese: (i) the entity has equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties;

assistant: (i) 沒有其他人士之額外次級財務支持，實體擁有的權益不足以容許該實體爲其活動融資；
user: Please translate the following sentence from English to Chinese: Private Banks & GAM The tax benefit on gain on sale of CHF 258 million includes the release of a deferred tax liability of approximately CHF 275 million to the profit and loss account, which was recognized upon the sale of UBS’s 20.7% stake in Julius Baer in 2007.

assistant: 私人銀行及GAM 有關銷售收益2.58億瑞士法郎的稅項優惠包括解除遞延稅項負債約2.75億瑞士法郎至損益表，其已於2007年出售瑞銀於Julius Baer持有的20.7%股權後確認。
user: Please translate the following sentence from English to Chinese: Such dividends shall begin to accrue and be cumulative from the Original Issue Date, shall compound on each Dividend Payment Date (i.e., no dividends shall accrue on other dividends unless and until the first Dividend Payment Date for such other dividends has passed without such other dividends having been paid on such date) and shall be payable in arrears (as provided below in this Section 4(a)), but only when, as and if declared by the Board of Directors or the Committee (or another duly authorized committee of the Board of Directors) on each November 10, February 10, May 10 and August 10 (each, a “Dividend Payment Date”), commencing on November 10, 2008;

assistant: 該等股息須從原先發行日應計及累計，並於每個股息支付日複式計算（即除非及直至其他股息的首個股息支付日已過去而於該日並無支付該其他股息，否則不應就該其他股息計算股息），並須支付前期暫欠利息（按本4(a)節的下文規定），但只會於董事會或委員會（或董事會另一獲正式授權的委員會）由二零零八年十一月十日開始的每個十一月十日、二月十日、五月十日及八月十日（各自爲「股息支付日」）宣派之情況下支付；
user: Please translate the following sentence from English to Chinese: (a) investments in financial derivative instruments will expose the fund or trust to the credit, potential contagion and concentration risks of the counterparties who issued such financial derivative instruments.

assistant: (a) 投資於金融衍生工具將使基金或信託面對發行有關金融衍生工具的交易對手的信貸、潛在擴散及集中風險。
user: Please translate the following sentence from English to Chinese: The issue of the Notes is subject to completion.

assistant: 票據發行尚待完成。
user: Please translate the following sentence from English to Chinese: These operations and activities vary from period to period and give rise to differences between the Bank’s consolidated assets, liabilities, revenues and expenses, including pensions and taxes, and those of the Group.

assistant: 這些業務及活動每個期間皆有變化，導致本銀行與本集團在綜合資產、負債、收益及開支（包括退休金及稅項）等項目方面出現差異。
user: Please translate the following sentence from English to Chinese: “Settlement Date” means the third CCASS Settlement Day following (a) the Valuation Date or (b) the end of the MCE Valuation Period, as the case may be;

assistant: (a) 估值日或 (b) 強制贖回事件估值期結束（視乎情況而定）後第三個中央結算系統交收日；
user: Please translate the following sentence from English to Chinese: We have not separately verified such information.

assistant: 本公司並無獨立覈實該等資料。
user: Please translate the following sentence from English to Chinese: Certain of these loans were previously reported as nonaccrual loans (e.g. based upon the delinquency status of the loan).

assistant: 若干該等貸款過往呈列爲非累計貸款（如根據貸款的拖欠情況）。