billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: JPMorgan Chase Bank, N.A. accounted for the acquisition of the four Bear Stearns subsidiaries in accordance with U.S. GAAP for business combinations, and the results of operations of the Bear Stearns subsidiaries were reported in JPMorgan Chase Bank, N.A.’s results beginning in the third quarter of 2008.

assistant: JPMorgan Chase Bank, N.A.就收購Bear Stearns四家附屬公司的業務，按美國公認會計原則有關業務合併的部分入賬，而Bear Stearns四家附屬公司的營運業績將列入JPMorgan Chase Bank, N.A.自2008年第三季起的業績。
user: Please translate the following sentence from English to Chinese: Commitments, contingencies and off-balance items The Company has issued securities with pledged collateral.

assistant: 承擔、或然事項及資產負債表外項目本公司有已發行有抵押品的證券。
user: Please translate the following sentence from English to Chinese: 19 April 2018

assistant: 2018 年 4 月 19 日
user: Please translate the following sentence from English to Chinese: The business now holds the No. 1 position in Europe in multi-brand operational vehicle leasing and fleet management, and the second position worldwide.

assistant: 該業務在跨品牌經營汽車租賃及車隊管理方面於歐洲排名第一及於世界排名第二。
user: Please translate the following sentence from English to Chinese: Cash and balances at central banks The fair value of cash and balances at central banks is their carrying amounts.

assistant: 現金及央行結存現金及央行結存的公允價值爲其賬面值。
user: Please translate the following sentence from English to Chinese: CHINA DEVELOPMENT BANK CORPORATION (a joint stock company incorporated in the People’s Republic of China with limited liability) (as Issuer)

assistant: 國家開發銀行股份有限公司 （根據中華人民共和國法律成立的股份有限公司）（作爲「發行人」）
user: Please translate the following sentence from English to Chinese: Total fair value

assistant: 公平值合計
user: Please translate the following sentence from English to Chinese: The par value of any debt instruments giving access to the capital of BNP Paribas that may be issued by virtue of this authorisation may not exceed EUR 7 billion.

assistant: 透過本授權發行任何可換取法國巴黎銀行股本的債務工具的面值，不可超過70億歐元。
user: Please translate the following sentence from English to Chinese: (8) Certain commercial loans are accounted for under the fair value option and include U.S. commercial loans of $1.6 billion, $3.0 billion, $3.5 billion and $3.5 billion, non-U.S. commercial loans of $1.7 billion, $1.9 billion, $1.7 billion and $790 million, and commercial real estate loans of $79 million, $90 million, $203 million and $304 million at December 31, 2010, 2009, 2008 and 2007, respectively.

assistant: (7) 於二零一零年、二零零九年、二零零八年、二零零七年及二零零六年十二月三十一日，包括美國商業房地產貸款 469 億美元、665 億美元、637 億美元、602 億美元及 357 億美元，以及非美國商業房地產貸款 25 億美元、30 億美元、9.79 億美元、11 億美元及 5.78 億美元。
user: Please translate the following sentence from English to Chinese: (ii) review and monitor the business activities of the Daiwa Group, and its directors, ofﬁcers and employees to ensure compliance with the external and internal laws, rules, regulations, codes, policy and procedural requirements;

assistant: (ii) 審閱及監控大和集團的業務活動及其董事、高級人員及僱員，確保遵守外部及內部法規、規則、條例、守則、政策及程序規定；
user: Please translate the following sentence from English to Chinese: Overseas operations include the back office unit for overseas banking operations in Hong Kong, all branches, subsidiaries and associates operated in overseas, except those subsidiaries carrying out corporate services in overseas.

assistant: 國際業務包括在香港支援國際業務的後勤單位、所有在海外經營的分行、附屬公司及聯營公司，但不包括在海外經營企業服務之附屬公司。
user: Please translate the following sentence from English to Chinese: Key Assumptions impacting Value of Business Acquired (VOBA) The opening VOBA arising on the purchase of Abbey Life Assurance Company Limited was determined by capitalizing the present value of the future cash flows of the business over the reported liability at the date of acquisition.

assistant: 關鍵假設影響購買業務價值(VOBA) 收購Abbey Life Assurance Company Limited產生的期初VOBA透過超出收購日報告負債的業務未來現金流量現值之資本化釐定。
user: Please translate the following sentence from English to Chinese: For information about ASU No. 2014-09, see Note 3 “Significant Accounting Policies” in Part I, Item 1 “Financial Statements (Unaudited)” in the firm’s Quarterly Report on Form 10-Q for the period ended March 31, 2018.

assistant: 有關會計標準更新第2014-09號的資料，請參閱表格10-Q所載公司截至二零一八年三月三十一日止期間的季度報告第I部份項目1「財務報表（未經審覈）」內的附註3「重大會計政策」。
user: Please translate the following sentence from English to Chinese: 1. Form, Status, Transfer, Title and Additional Costs and Expenses

assistant: 1. 形式、地位、轉讓、所有權及額外成本和費用
user: Please translate the following sentence from English to Chinese: This addendum is a supplement to our Base Listing Document.

assistant: 本增編補充我們的基礎上市文件。
user: Please translate the following sentence from English to Chinese: (2) Total deposits

assistant: (2) 存款總額
user: Please translate the following sentence from English to Chinese: (b) if there is a suspension of inter-counter transfer of units of the Trust between the HKD counter and the RMB counter for any reason, units of the Trust will only be able to be traded in the relevant currency counter on the Stock Exchange, which may affect the demand and supply of the Units and have adverse effect on the price of the CBBCs;

assistant: (b) 倘信託的單位在港元櫃檯與人民幣櫃檯之間的跨櫃檯轉換因任何原因而暫停，則信託的單位將僅可於聯交所的相關貨幣櫃檯進行買賣，這可能會影響單位的供求，從而對牛熊證的價格構成不利影響；
user: Please translate the following sentence from English to Chinese: On 22nd December 2006, we disposed of our interest in FirstCaribbean International Bank to Canadian Imperial Bank of Commerce.

assistant: 於二零零六年十二月二十二日，本公司出售本公司於FirstCaribbean International Bank的權益予Canadian Imperial Bank of Commerce。
user: Please translate the following sentence from English to Chinese: The Group did not provide any financial support to these entities outside of any binding contractual arrangement and, as of 31st December 2016, did not have any intention to provide such support.

assistant: 集團並無向該等實體提供任何具約束力合約安排以外的任何財務支持，而截至二零一六年十二月三十一日，亦無意提供有關支持。
user: Please translate the following sentence from English to Chinese: A substantial proportion of JPMorgan Chase Bank, N.A.’s Alt-A loans are those where a borrower does not provide complete documentation of his or her assets or the amount or source of his or her income.

assistant: 大部分JPMorgan Chase Bank, N.A.的Alt-A貸款的借款人並無提供其資產或其收入金額或來源的完整文件。
user: Please translate the following sentence from English to Chinese: “Brokerage fees” by CHF 205 million for the quarter ended 31 March 2010, CHF 225 million for the quarter ended 30 June 2009, CHF 403 million for year-to-date 30 June 2009;

assistant: 「經紀費用」於截至2010 年 3 月 31日止季度減少 2.05億瑞士法郎、於截至 2009年 6月 30 日止季度減少 2.25億瑞士法郎、同年年初截至 2009 年 6 月 30日止期間減少 4.03億瑞士法郎；
user: Please translate the following sentence from English to Chinese: 1 xX Adjustment Factor

assistant: 1 ×X 調整係數
user: Please translate the following sentence from English to Chinese: 2 Categorization based on the lowest insurance financial strength rating assigned by external rating agencies.

assistant: 2 按外界評級機構作出的最低保險財務實力分類。
user: Please translate the following sentence from English to Chinese: The Issuer will not be liable to the Holder for any interest in respect of the amount due or any loss or damage that such Holder may suffer as a result of the existence of a Settlement Disruption Event.

assistant: 發行人對於任何逾期款項的利息或持有人因交收干擾事件而蒙受的任何損失概不負責。
user: Please translate the following sentence from English to Chinese: 7. Number and amount currently outstanding of "Loans secured by farmland (including farm residential and other improvements)" in domestic offices reported in Schedule RC-C, part I, item 1.b, column B (sum of items 7.a through 7.c must be less than or equal to Schedule RC-C, part I, item 1.b, column B):

assistant: 7. 於當地辦事處的「以農地作抵押的貸款（包括農場住宅及其他修繕）」， 呈報於附表 RC-C，第 I 部分，第 1.b 項，欄 B 的數目及現行未償還金額（第 7.a 至 7.c 項的總和必須低於或相等於附表 RC-C，第 I 部分，第 1.b 項，欄 B）：
user: Please translate the following sentence from English to Chinese: Most of these economies have shown progress across four key factors determining sustainable growth – GDP per capita, years of education, life expectancy and environmental health (including air pollution and availability of water).

assistant: 不少經濟體均在釐定可持續發展增長的四個關鍵因素中取得進展，有關因素包括人均國內生產總值、受教育年數、預期壽命及環境衞生（包括空氣污染及可用水）。
user: Please translate the following sentence from English to Chinese: Sufficient cash levels are always on hand for the BOCI Group to meet its business need.

assistant: 中銀國際集團必須維持充足的現金水平，應付其業務需求。
user: Please translate the following sentence from English to Chinese: (ii) the likelihood of the occurrence of a Mandatory Call Event;

assistant: (ii) 發生強制收回事件的可能性；
user: Please translate the following sentence from English to Chinese: Master netting agreement:

assistant: 淨額結算總協議：
user: Please translate the following sentence from English to Chinese: In the event of cancellation, holders of the shares shall be entitled to receive the issue price of US$1 per share held together with any unpaid dividends for the period since the annual dividend payment date immediately preceding the date of cancellation, subject to the Bank having sufficient distributable profits.

assistant: 如註銷此等股份，股份持有人可按發行價獲發每股 1 美元，另加由最接近註銷日期前之年度派息日起計相關期間的任何未支付股息，惟本行須具備足夠之可分派利潤。
user: Please translate the following sentence from English to Chinese: Therefore, the CBBCs should not be viewed as a product for long term investments. Possible limited secondary market The Liquidity Provider may be the only market participant for the CBBCs and therefore the secondary market for the CBBCs may be limited.

assistant: 因此，牛熊證不應被視爲長線投資產品。 二級市場流通量可能有限流通量提供者可能是牛熊證的唯一市場參與者，因此，牛熊證的二級市場流通量可能有限。
user: Please translate the following sentence from English to Chinese: 18 September 2017 Hong Kong Exchanges and Clearing Limited (“HKEX”), The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) and Hong Kong Securities Clearing Company Limited take no responsibility for the contents of this document, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this document.

assistant: 2017 年 9 月 18 日香港交易及結算所有限公司（「香港交易所」）、香港聯合交易所有限公司（「聯交所」）及香港中央結算有限公司對本文件的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不會就因本文件全部或任何部分內容而產生或因依賴該等內容而引致的任何損失承擔任何責任。
user: Please translate the following sentence from English to Chinese: (i) in the case of a Subdivision, the Entitlement in effect immediately prior thereto will be increased whereas the Exercise Price (which shall be rounded to the nearest Hong Kong dollar 0.001) will be decreased in the same ratio as the Subdivision; and (ii) in the case of a Consolidation, the Entitlement in effect immediately prior thereto will be decreased whereas the Exercise Price (which shall be rounded to the nearest Hong Kong dollar 0.001) will be increased in the same ratio as the Consolidation, in each case on the day on which the Subdivision or Consolidation (as the case may be) shall have taken effect.

assistant: (i) 於拆細的情況下，在此之前有效的權利將予以調高，而行使價（調整至最接近的0.001港元）將按拆細的相同比率調低，及 (ii) 在合併的情況下，在此之前有效的權利將予以調低，而行使價（調整至最接近的0.001港元）將按合併的相同比率調高， 而在上述各情況下，調整於拆細或合併（視情況而定）生效之日生效。
user: Please translate the following sentence from English to Chinese: “Cash Settlement Amount” means, for every Board Lot, an amount calculated by the Issuer as follows (and, if appropriate, converted into the Settlement Currency at the Exchange Rate):

assistant: 「現金結算額」對每一買賣單位而言，指發行人按以下方式計算的一項金額（及（如適用）按匯率換算爲結算貨幣）：
user: Please translate the following sentence from English to Chinese: The unwinding or adjustment of those positions could itself affect the prices or levels of the underlying asset (or, if the underlying asset is an index, constituent securities of such index), particularly if there is otherwise low trading volume in the underlying asset (or, if the underlying asset is an index, its constituent securities) at that time.

assistant: 倉盤的平倉或調整本身可影響相關資產（或倘相關資產爲一項指數，則爲該指數的成份證券）的價格或水平，尤其是在相關資產（或倘相關資產爲一項指數，則爲該指數的成份證券）當時的成交量偏低時。
user: Please translate the following sentence from English to Chinese: and (ii) the day on which the Average Price is determined in accordance with these Conditions; “Settlement Disruption Event” means an event beyond the control of the Issuer as a result of which the Issuer is unable to procure payment electronically through CCASS to the relevant bank account designated by the relevant Warrantholder (“Designated Bank Account”);

assistant: 及 (ii) 根據此等細則釐定平均價當日（以較後者爲準）後第三個中央結算系統結算日﹔「結算中斷事件」指非發行人所能控制而導致發行人未能促使以電子形式透過中央結算系統向有關認股證持有人指定之有關銀行戶口（「指定銀行戶口」）付款之事件；
user: Please translate the following sentence from English to Chinese: 25 Deferred tax

assistant: 25 遞延稅項
user: Please translate the following sentence from English to Chinese: (a) Meetings of Warrantholders.

assistant: a) 認股權證持有人大會。
user: Please translate the following sentence from English to Chinese: CHINA AGRI-PRODUCTS EXCHANGE LIMITED 中國農產品交易有限公司 (Incorporated in Bermuda with limited liability) (Stock Code: 0149) HK$400,000,000 1 per cent notes due 2024 issued under HK$1,000,000,000 medium term note programme (Stock Code: 5755) REPURCHASE AND CANCELLATION OF NOTES This is an announcement made pursuant to Rule 37.48(a) of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited.

assistant: CHINA AGRI-PRODUCTS EXCHANGE LIMITED 中國農產品交易有限公司 （於百慕達註冊成立之有限公司）（股份代號：0149） 二零二四年到期根據 1,000,000,000 港元中期票據計劃發行之 400,000,000 港元 1% 計息票據 （股份代號：5755）回購及註銷票據 本公佈乃根據香港聯合交易所有限公司證券上市規則第 37.48(a) 條刊發。
user: Please translate the following sentence from English to Chinese: In addition, our total market exposure to Turkey as of June 2018 was $73 million, which was primarily with non-sovereign issuers or underliers and was primarily related to credit derivatives.

assistant: 此外，截至二零一八年六月，公司對土耳其的總市場風險敞口爲7,300萬元，主要涉及非主權發行人或相關者，以及主要與信貸衍生工具有關。
user: Please translate the following sentence from English to Chinese: Financial assets are marked to bid prices and financial liabilities are marked to offer prices.

assistant: 金融資產按買入價覈算，而金融負債按賣出價覈算。
user: Please translate the following sentence from English to Chinese: 36. Goldman operates in three business segments:

assistant: 36. 高盛經營三項業務分部：
user: Please translate the following sentence from English to Chinese: In addition, hedging transactions involving the structured products may not be conducted other than in compliance with the Securities Act.

assistant: 此外，涉及結構性產品之對沖交易不得在不遵守證券法之情況下進行。
user: Please translate the following sentence from English to Chinese: Investing & Lending generated net revenues of $666 million from debt securities and loans, its highest quarterly performance in nearly four years.

assistant: 來自債務證券及貸款的投資及借貸所得收入淨額爲6.66億元，爲近四年以來最佳季度表現。
user: Please translate the following sentence from English to Chinese: Website www.boc.cn www.ccb.com www.chinamobileltd.com www.countrygarden.com.cn www.galaxyentertainment.com/en/investor/announcements www.hkexgroup.com www.pingan.com www.sunnyoptical.com www.tencent.com

assistant: 網站 www.boc.cn www.ccb.com www.chinamobileltd.com www.countrygarden.com.cn www.galaxyentertainment.com/en/investor/announcements www.hkexgroup.com www.pingan.com www.sunnyoptical.com www.tencent.com
user: Please translate the following sentence from English to Chinese: The firm is exposed to credit risk from its receivables from brokers, dealers and clearing organizations and customers and counterparties. Receivables from brokers, dealers and clearing organizations are primarily comprised of initial cash margin placed with clearing organizations and receivables related to sales of securities which have traded, but not yet settled.

assistant: 來自經紀、證券商、結算機構的應收賬款主要包括存放於結算機構的原始現金押金，以及與已經交易但是尚未結算的證券銷售有關的應收賬款。 這些應收賬款的信貸風險一般很小，因爲結算機構違約的概率很低，與證券結算有關的應收賬款具有短期性。
user: Please translate the following sentence from English to Chinese: 1. Resale and repurchase agreements are carried at fair value under the fair value option.

assistant: 1. 轉售及購回協議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: Three months ended June 30, 2012 2011

assistant: 截至6月30日止三個月 2012年
user: Please translate the following sentence from English to Chinese: Pursuant to a revised version of IAS 24, “Related Party Disclosures” (“IAS 24 R”) the definition of a related party has been amended, in part, to clarify that an associate includes subsidiaries of an associate and a joint venture includes subsidiaries of the joint ventures.

assistant: 根據經修訂的國際會計準則第24號「關連方披露」（「國際會計準則第24號修訂版」），關連方的定義亦予部分修訂，以澄清聯營公司包括聯營公司的附屬公司及合營公司包括合營公司的附屬公司。
user: Please translate the following sentence from English to Chinese: GS Bank USA is also currently working to implement the Basel 2 framework, as implemented by the Federal Reserve Board.

assistant: GS Bank USA目前亦正致力於實施由聯邦儲備局實施的巴塞爾2號公約框架。
user: Please translate the following sentence from English to Chinese: Average Price1 (for all series) The arithmetic mean of the closing prices of one Share for each Valuation Date

assistant: 平均價1 (適用於各系列權證) 每個估值日的每股收市價的算術平均值
user: Please translate the following sentence from English to Chinese: EXHIBIT C EXTRACT OF CREDIT SUISSE GROUP AG AND CREDIT SUISSE AG FORM 6-K FILED WITH US SECURITIES AND EXCHANGE COMMISSION This extract of Form 6-K, which was filed with the US Securities and Exchange Commission on 3 May 2018, contains Credit Suisse AG (Bank) financial report for the first quarter of 2018, as described below.

assistant: 附件C CREDIT SUISSE GROUP AG 及 CREDIT SUISSE AG 呈交美國證券交易委員會的表格6-K之摘錄 本表格6-K之摘錄如下文所述於2018年5月3日呈交美國證券交易委員會，其中包括Credit Suisse AG (銀行) 二零⼀八年第⼀季財務報告。
user: Please translate the following sentence from English to Chinese: we obtain financing from China Securities Finance from margin refinancing and, as of June 30, 2015, the balance of our placements from China Securities Finance amounted to RMB1,500.0 million;

assistant: 我們從中國證券金融獲取融資開展轉 融資，截至2015年6月30日，向中國證券金融融入資金餘額爲人民幣1,500.0百萬元；
user: Please translate the following sentence from English to Chinese: In determining this amount, consideration is given to expected future salary levels and employee service histories. Expected future payments are discounted to their net present value using discount rates on high quality corporate bonds, except where there is no deep market, in which case rates on Commonwealth Government securities are used.

assistant: 在釐定此數額時，本行已考慮未來預期之薪金水平及僱員服務履歷。 預期未來付款按優質公司債券的折現率折現至其淨現值，惟如無暢旺市場，則以聯邦政府證券利率計算。
user: Please translate the following sentence from English to Chinese: Hence, it does not represent the exposure of Rabobank to credit or exchange risks.

assistant: 因此，該面值並不反映荷蘭合作銀行承受之信貸或匯率風險。
user: Please translate the following sentence from English to Chinese: If an investment in an associate becomes an investment in a joint venture or vice versa, retained interest is not remeasured. Instead, the investment continues to be accounted for under the equity method.

assistant: 倘於聯營企業之投資成爲於合營企業之投資或反之亦然，保留權益不予重新計量，而該投資繼續根據權益法入賬。
user: Please translate the following sentence from English to Chinese: It enables the Group to identify groups of counterparties which, as a result of events occurring since inception of the loans, have collectively acquired a probability of default at maturity that provides objective evidence of impairment of the entire portfolio, but without it being possible at that stage to allocate the impairment to individual counterparties.

assistant: 此舉有助本集團確認因設立貸款後發生的事件而共同出現到期時違約的可能性的對手，而其可提供有關整個組合出現減值的客觀證據，惟並無於當時變得可將減值分配至個別對手方。
user: Please translate the following sentence from English to Chinese: Since counterparty credit exposure is not included in the VaR component of the regulatory capital allocation, we do not include it in our trading VaR, and it is therefore not included in the daily tradingrelated revenue illustrated in our histogram or used for backtesting.

assistant: 由於交易對手信貸風險並不計入監管資產分配的虧損風險組成部分，因此我們並無將其計入交易虧損風險，因此其亦不計入以棒形圖表示或用作反向測試的每日交易相關收益內。
user: Please translate the following sentence from English to Chinese: Please read Annex 3 ‘‘Purchase and Sale’’ section in our base listing document.

assistant: 請參閱本公司基本上市文件附件三「買賣」。
user: Please translate the following sentence from English to Chinese: $6.8 billion decrease in derivative receivables largely as a result of the impact of tightening reference entity credit spreads on credit derivatives;

assistant: 衍生工具應收款項大幅下跌68億元，此乃由於受信貸衍生工具參考實體信貸息差緊縮的影響；
user: Please translate the following sentence from English to Chinese: The structured products which are subject to the Base Listing Document and the relevant Supplemental Listing Document and the Guarantee are being offered and sold only to non-U.S. Persons in offshore transactions in accordance with Regulation S under the Securities Act (“Regulation S”).

assistant: 結構性產品須遵守基本上市文年及有關補充上市文件，而結構性產品及擔保僅可根據證券法規例 S（「規例 S」）於離岸交易中向非美國人士發售及出售。
user: Please translate the following sentence from English to Chinese: If the Closing Level is at or below the Strike Level, you will lose all of your investment in the bull CBBC.

assistant: 倘收市水平等於或低於行使水平，閣下將損失閣下於牛證的所有投資。
user: Please translate the following sentence from English to Chinese: The Warrant Holder will not be required to deliver an Exercise Notice for any purpose in relation to the automatic exercise of Warrants in accordance with Condition 3 and Condition 4(b)(ii) will not be applicable to such Warrants.

assistant: 權證持有人將毋須就任何有關根據細則 3 自動行使權證的目的提交行使通知，而細則 4(b)(ii) 將不適用於該等權證。
user: Please translate the following sentence from English to Chinese: Exercise Expenses means any charges or expenses including any taxes or duties which are incurred in respect of the exercise of the Warrants;

assistant: 行使費用指行使權證時產生的任何費用或開支，包括任何稅項或稅款；
user: Please translate the following sentence from English to Chinese: 14 June 2019

assistant: 2019年 6月 14日
user: Please translate the following sentence from English to Chinese: For investments in equity instruments measured at cost, the amount of any impairment loss is measured as the difference between the carrying amount of the financial asset and the present value of estimated future cash flows discounted at the current market rate of return for a similar financial asset and recognised in profit or loss.

assistant: 對於按成本計量的權益工具投資，減值損失金額按金融資產賬面價值與以相若金融資產現時市場回報率折現的預計未來現金流量現值的差額計量，並於損益確認。
user: Please translate the following sentence from English to Chinese: In addition, certain (but not all) events relating to the underlying asset require or, as the case may be, permit us to make certain adjustments or amendments to the terms and conditions of the structured products (including, but not limited to, determining the value or price of the underlying asset).

assistant: 此外，若干（但非全部）與相關資產相關的事件要求或允許（視情況而定）本公司對結構性產品的條款及細則（包括但不限於釐定相關資產價值或價格）進行若干調整或修正。
user: Please translate the following sentence from English to Chinese: (i) not materially prejudicial to the interests of the Holders generally (without considering the circumstances of any individual Holder or the tax or other consequences of such modification in any particular jurisdiction);

assistant: (i)普遍對持有人權益不構成重大不利影響（但並無考慮任何個別持有人之情況或該項更改於任何特定司法管轄區之稅務或其他影響）；
user: Please translate the following sentence from English to Chinese: and (ii) the Issuer shall determine the closing price of the Shares on the basis of its good faith estimate of the bid price that would have prevailed on that fifth Business Day after the original Exercise Date but for the Market Disruption Event;

assistant: 而 (ii) 發行人須真誠估計原行使日後第五個營業日若非發生干擾市場事件而應會出現之 買入價，並以此爲基準釐定股份之收市價；
user: Please translate the following sentence from English to Chinese: SOP 07-1 addresses when the accounting principles of the AICPA Audit and Accounting Guide Investment Companies must be applied by an entity and whether those accounting principles must be retained by a parent company in consolidation or by an investor in the application of the equity method of accounting. The effective date for SOP 07-1 was initially for fiscal years beginning on or after December 15, 2007;

assistant: SOP第07-1號訂明，當公司須採用美國執業會計師公會核數及會計指引投資公司的會計準則，而會計準則是否由母公司於綜合時保留或由投資者申請股本會計方法，SOP第07-1號原定於二零零七年十二月十五日或之後開始的財政年度生效；
user: Please translate the following sentence from English to Chinese: First Quarter 2015

assistant: 二零一五年第一季