billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Upon adoption, SFAS 158 requires an employer to recognize previously unrecognized actuarial gains and losses and prior service costs within Accumulated other comprehensive income/(loss), net of tax, a component of Stockholders’ equity.

assistant: 於採納後，標準財務會計準則第158號規定僱主須確認先前未確認的精算損益，以及於累積其他全面收入（虧損）（除稅後）（股份持有人股本的部分）內的過往服務成本。
user: Please translate the following sentence from English to Chinese: Regulatory risk Regulatory risk arises from a failure or inability to comply fully with the laws, regulations or codes applicable specifically to the financial services industry which are currently subject to significant changes.

assistant: 監管風險 監管風險源於未遵從或無法完全遵守金融服務行業相關法律、規例或守則，而該等法律或規則目前正有重大變動。
user: Please translate the following sentence from English to Chinese: Factors beyond our control, including but not limited to the market and economic conditions, changes in laws, rules or regulations and other challenges discussed in our public filings, could limit our ability to achieve some or all of the expected benefits of these initiatives.

assistant: 我們控制範圍以外的因素，包括但不限於市場及經濟狀況、法律、規則或法規的變動以及我們的公開呈報資料所討論的其他挑戰均會限制我們實現此等措施的部分或全部預期效益的能力。
user: Please translate the following sentence from English to Chinese: The provision was primarily related to non-government-sponsored enterprises exposures, partially offset by lower exposure to mortgage insurance rescissions due to settlements with certain mortgage insurance companies in 2014.

assistant: 撥備主要與非政府資助企業風險相關，部分被因於二零一四年與若干按揭保險公司和解導致對按揭保險撤銷的風險較低所抵銷。
user: Please translate the following sentence from English to Chinese: We regularly assess our policies and procedures that address conflicts of interest in an effort to conduct our business in accordance with the highest ethical standards and in compliance with all applicable laws, rules, and regulations.

assistant: 公司定期評估公司處理利益衝突的政策及程序，以力求按最高的道德標準及在遵守所有適用法律、規則及法規前提下經營公司業務。
user: Please translate the following sentence from English to Chinese: Included in the past due category are balances in which an amount was overdue by one day or more.

assistant: 逾期類別包括當中有款項逾期一天或以上的結餘。
user: Please translate the following sentence from English to Chinese: Any payment made pursuant to this Condition 4(D) shall be delivered at the risk and expense of the Warrantholder to the Warrantholder as recorded on the register.

assistant: 根據本細則4(D)作出之任何付款須交付予登記名冊所記錄之認股權證持有人，風險及費用概由認股權證持有人承擔。
user: Please translate the following sentence from English to Chinese: The Auditors do not own any of our shares or shares in any member of our group, nor do they have the right (whether legally enforceable or not) to subscribe for or to nominate persons to subscribe for our securities or securities of any member of our group.

assistant: 核數師並無擁有我們或我們集團的任何成員公司的股份，亦無權利（無論可依法執行與否）認購或提名他人認購我們或我們集團的任何成員公司的任何證券。
user: Please translate the following sentence from English to Chinese: Level 1 (1)

assistant: 第一層 (1)
user: Please translate the following sentence from English to Chinese: f) Additional information

assistant: f)其他資料
user: Please translate the following sentence from English to Chinese: Gains and losses on securitisations and sale transactions depend partly on the previous carrying amounts of the financial assets transferred.

assistant: 證券化及出售交易之損益部份取決於轉讓中涉及之金融資產之過往賬面值。
user: Please translate the following sentence from English to Chinese: 15. LESS:

assistant: 15. 減：
user: Please translate the following sentence from English to Chinese: The page numbers above the page numbers of this document refer to the pages of our Interim Report 2017.

assistant: 本文件頁碼上方的頁碼乃指我們的2017年中期報告的頁碼。
user: Please translate the following sentence from English to Chinese: (a) not materially prejudicial to the interests of the Warrantholders generally (without considering the circumstances of any individual Warrantholder or the tax or other consequences of such adjustment in any particular jurisdiction);

assistant: (a) 普遍不會對權證持有人的權益造成重大損害（毋須考慮任何個別權證持有人的情況或該調整於任何特定司法管轄區的稅務或其他後果）；
user: Please translate the following sentence from English to Chinese: It also arises on temporary differences stemming from tax losses carried forward.

assistant: 遞延稅項亦來自結轉稅損產生的臨時差異。
user: Please translate the following sentence from English to Chinese: Who is the Index Compiler?

assistant: 誰是指數編制人?
user: Please translate the following sentence from English to Chinese: December 31, 2010 13,777 (13,959) 3,029 (2,402) 445 231 676

assistant: 二零一零年十二月三十一日 13,777 (13,959) 3,029 (2,402) 445 231 676
user: Please translate the following sentence from English to Chinese: 9. Purchased credit-impaired loans accounted for in accordance w ith FASB ASC 310-30 (former AICPA Statement of Position 03-3):

assistant: 9. 已獲取信貸減值貸款，根據 FASB ASC 310-30 （前稱 AICPA 財務狀況報表 03-3）列賬：
user: Please translate the following sentence from English to Chinese: 9 July 2018

assistant: 2018年7月9日
user: Please translate the following sentence from English to Chinese: The ASU is effective for the firm in January 2018.

assistant: 對公司而言，該會計標準更新於二零一八年一月生效。
user: Please translate the following sentence from English to Chinese: At expiry If a Mandatory Call Event has not occurred during the Observation Period, the CBBCs will be terminated on the Expiry Date.

assistant: 到期時倘於觀察期並無發生強制贖回事件，則牛熊證將於期滿日終止。
user: Please translate the following sentence from English to Chinese: That segment currently generates over 75% of Goldman’s revenue and income in any given year.

assistant: 於任何一個年度，高盛超過75%的收益及收入均來自該分部。
user: Please translate the following sentence from English to Chinese: Guarantees The Company provides a variety of guarantees and indemnifications to Citibank customers to enhance their credit standing and enable them to complete a wide variety of business transactions.

assistant: 擔保本公司爲 Citibank 的客戶提供各項擔保及彌償，以提升客戶的信貸質素，使客戶能完成各類業務交易。
user: Please translate the following sentence from English to Chinese: The risk of loss associated with litigation, regulatory and similar matters is a component of operational risk for purposes of determining UBS’s capital requirements.

assistant: 就釐定UBS 的資本要求而言，與訴訟、規管及類似事宜有關的虧損風險爲經營風險的組成部分。
user: Please translate the following sentence from English to Chinese: We strive to eliminate such human errors through training, supervision, technology and by redundant processes and controls. Human errors, even if promptly discovered and remediated, can result in material losses and liabilities for us.

assistant: 本公司致力透過培訓、監督、科技及重複程序和控制以減低該等人爲錯誤，惟即使人爲錯誤已迅速被發現及糾正，仍可能對本公司造成重大損失及責任。
user: Please translate the following sentence from English to Chinese: ■ Redemption of three deeply subordinated notes:

assistant: ■贖回三次極後償票據：
user: Please translate the following sentence from English to Chinese: We are one of the market leaders in Hong Kong IPO underwriting over the past years.

assistant: 在過去數年，本公司爲香港首次公開招股包銷方面的市場領導者之一。
user: Please translate the following sentence from English to Chinese: The courts of Hong Kong are to have jurisdiction to settle any disputes which may arise out of or in connection with this Guarantee and accordingly any legal action or proceedings arising out of or in connection with this Guarantee (“Proceedings”) may be brought in such courts.

assistant: 香港法院有司法管轄權，可審理本擔保書所引起或與之有關的任何爭議。 因此，本擔保書所引起或與之有關的任何法律行動或程序（「法律程序」）可提交當地法院。
user: Please translate the following sentence from English to Chinese: Funds are reinvested into securities and bonds or any other interestbearing securities.

assistant: 資金重新投資於證券及債券或任何其他計息證券。
user: Please translate the following sentence from English to Chinese: Number of additional Units (whether a whole or a fraction) received by a holder of Units for each Unit held prior to the Bonus Issue Provided that if the above formula would result in an adjustment to the Entitlement which would amount to one percent or less of the Entitlement, then no adjustment will be made unless it is instructed by the Stock Exchange.

assistant: 基金單位持有人就紅利基金單位發行前所持之各基金單位可額外收取之基金單位數目（不論是完整或零碎） 惟若以上述算式導致對權利作出之調整爲權利之1%或以下，則不會作出調整，除非獲得聯交所指示。
user: Please translate the following sentence from English to Chinese: During 2007, we issued 12.1 million shares resulting from employee stock option exercises and another 20.5 million shares were issued out of treasury stock to an irrevocable grantor trust (the “RSU Trust”). Capital Ratios

assistant: 於二零零七年，我們亦就僱員認股權獲行使而發行1,210 萬股股份，以及從庫存股份發行另外2,050萬股股份以轉入一項不可撤回的授予信託基金（「受限制股份信託基金」）內。 資本比率
user: Please translate the following sentence from English to Chinese: (b) Exercise Expenses On exercise of the Warrants, Warrantholders will be obliged to give an irrevocable authorisation to the Issuer to deduct all Exercise Expenses (as defined below) in accordance with Condition 4(A) or 4(B), as the case may be.

assistant: (b) 行使費用 權證持有人行使權證時，須不可撤銷地授權發行人按細則4(A)或4(B（) 視情況而定）扣除全部行使費用（定義見下文）。
user: Please translate the following sentence from English to Chinese: Wholesale TDR loans that redefaulted within one year of the modification were $56 million and $96 million during the years ended December 31, 2012 and 2011, respectively.

assistant: 於修訂後一年內再次違約的批發問題債務重組貸款，於截至2012年及2011年12月31日止年度分別爲5,600萬美元及9,600萬美元。
user: Please translate the following sentence from English to Chinese: Members of the BoD and GEB may act as directors or executive officers of other companies (for current positions outside UBS (if any) of BoD members, please see above under "Board of Directors of UBS AG") and may have economic or other private interests that differ from those of UBS AG.

assistant: 董事會及集團執行委員會的成員可能出任其他公司的董事或執行人員（董事會成員目前在瑞士銀行以外擔任的職位（如有），見上文「瑞士銀行的董事會」），也可能擁有不同於 UBS 的經濟或其他私有利益。
user: Please translate the following sentence from English to Chinese: Employees who elect to draw part of their annual bonus in shares are entitled to receive a further allocation of shares of Vontobel Holding AG after three years have lapsed depending on the performance of the business.

assistant: 選擇以股份形式提取部分年度花紅的僱員有權於三年後收取進一步配發的 Vontobel Holding AG 股份，視乎業務的表現而定。
user: Please translate the following sentence from English to Chinese: Except as set out in this document and our Base Listing Document, there has been no material adverse change in our financial or trading position or prospects or indebtedness since 31 December 2016.

assistant: 除本文件及本公司的基本上市文件所述者外，自二零一六年十二月三十一日以來，本公司的財務或交易狀況或前景或負債並無重大不利變動。
user: Please translate the following sentence from English to Chinese: Payables and receivables resulting from the valuation of regular way purchases and sales of financial assets between trade and settlement date are recognized as replacement values and therefore included in the table.

assistant: 因交易日與結算日之間以常規方式買賣的財務資產的估值而產生的應付款項及應收款項，確認爲重置價值列入報表。
user: Please translate the following sentence from English to Chinese: If no such points of reference are available, the valuation is determined either on the basis of generally accepted practices (EBIT or EBITDA multiples) or of the Group’s share of net assets calculated using the most recent information available. 1.c.11 FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (FAIR VALUE OPTION) Financial assets or financial liabilities may be designated on initial recognition as at fair value through profit or loss, in the following cases:

assistant: 若無此類參照依據，則按公認做法 (EBIT 或 EBITDA 比率）或本集團應占淨資產（按最新的可用資料計算而得）釐定估值。 1.c.11 指定以公允價值變化計入損益的金融資產及負債（公允價值選擇權）金融資產或金融負債於下列情況下可指定於首次確認時以公允價值變化計入損益：
user: Please translate the following sentence from English to Chinese: “Change in Law” means that, on or after the Trade Date (i) due to the adoption of or any change in any applicable law or regulation (including, without limitation, any tax law), or (ii) due to the promulgation of or any change in the interpretation by any court, tribunal or regulatory authority with competent jurisdiction of any applicable law or regulation (including any action taken by a taxing authority), the Issuer or any of its Affiliates or agents acting on its behalf determines in good faith that (A) it has become illegal to hold, acquire, or dispose of any Fund Interests, or (B) the Issuer will incur a materially increased cost in performing its obligations under the Fund Linked Notes (including, without limitation, due to any increase in tax liability, decrease in tax benefit, or other adverse effect on its tax position).

assistant: 「法律變更」指在交易日當日或之後，(i) 基於任何適用法律或法規（包括但不限於任何稅法）的採納或任何變更，或 (ii) 基於在有關司法權區的任何法院、裁判法院或監管機構頒佈或更改任何適用法律或法規（包括稅務機關採取的任何行動）的詮釋，而發行人或其任何分支機構或代其行事的代理以真誠釐定令 ( A ) 持有、購買或出售任何基金權益成爲不合法或 ( B ) 發行人在履行其在基金掛鉤票據下的責任時致令成本大幅提高（包括但不限於因稅務負債的任何增加、稅務優惠減少或其稅務狀況的其他不利影響）。
user: Please translate the following sentence from English to Chinese: 2 Includes a CHF 34 million software impairment.

assistant: 2 包括0.34億瑞士法郎軟件減值。
user: Please translate the following sentence from English to Chinese: Provision for Taxes The effective income tax rate for 2011 was 28.0% (9), down from 30.3% for the first nine months of 2011.

assistant: 稅項撥備 二零一一年的實際所得稅稅率爲由二零一一年首九個月的30.3%下跌至28.0%(9)。
user: Please translate the following sentence from English to Chinese: However, by electing to use ASC 815 (SFAS 133) fair value hedge accounting, the carrying value of the debt is adjusted for changes in the benchmark interest rate, with any such changes in value recorded in current earnings.

assistant: 然而，選用 ASC 815（SFAS 133）公允價值對沖會計處理，債項的賬面值會按基準利率改變而調整，而任何有關價值變動記錄於當期綜合營運報表。
user: Please translate the following sentence from English to Chinese: 30 January 2019

assistant: 2019年1月30日
user: Please translate the following sentence from English to Chinese: Total other operating income\n

assistant: 其他經營收入總額\n
user: Please translate the following sentence from English to Chinese: Derivatives are contracted to reduce the exposure of the fair value of these instruments to changes in interest rates.

assistant: 本集團就衍生工具訂約，以減少該等工具的公允價值因利率變動而承受的風險。
user: Please translate the following sentence from English to Chinese: Dr. Josef Ackermann

assistant: Josef Ackermann博士
user: Please translate the following sentence from English to Chinese: It is not yet clear what regard the FSOC or the other agencies will have to the home country prudential regulators of non-US organisations when considering the imposition of heightened prudential requirements on such organisations pursuant to the DFA.

assistant: 現時仍未清楚，在考慮根據多德－弗蘭克華爾街改革及消費者保護法案對該等機構施行更嚴格的審慎規定時，金融穩定監管委員會或其他機構會如何看待非美國機構的本國審慎監管機構。
user: Please translate the following sentence from English to Chinese: The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantially enacted at the balance sheet date.

assistant: 延期稅的撥備數目基於資產及負債帳面數目實現或結算的預計方式，以既定或資產負債表日充分制定的稅率計算。
user: Please translate the following sentence from English to Chinese: Underlying Company HSBC Holdings plc Ping An Insurance (Group) Company of China, Ltd. Tencent Holdings Limited Hong Kong Exchanges and Clearing Limited

assistant: 掛鉤公司 滙豐控股有限公司中國平安保險(集團)股份有限公司騰訊控股有限公司香港交易及結算所有限公司
user: Please translate the following sentence from English to Chinese: No further awards are planned.

assistant: 並無計劃給予其他獎勵。
user: Please translate the following sentence from English to Chinese: International Retail Banking & Financial Services remains a strong growth driver for the Group, driven primarily by International Retail Banking and Insurance, which this quarter again experienced positive jaws effects.

assistant: 國際零售銀行及金融服務仍然爲集團的強大增長動力，主要受惠於國際零售銀行及保險於本季再次經歷收入增長率與支出上升率之差向好的。
user: Please translate the following sentence from English to Chinese: Funding Cost per CBBC as of Launch 0.2319 Date1 (HK$)

assistant: 每份牛熊證於推出日的資金 0.2319 成本1（港元）
user: Please translate the following sentence from English to Chinese: The model assumptions and the MSRs’ fair value estimates are compared to observable trades of similar MSR portfolios and interest-only security portfolios, as available, as well as to MSR broker valuations and industry surveys.

assistant: 模型假設及 MSR 公允價值估計與類似 MSR 組合和僅付利息證券組合的可觀察買賣比較，亦與 MSR 經紀估值及業內調查比較。
user: Please translate the following sentence from English to Chinese: and the independent non-executive directors are Mr. Liu Jipeng, Mr. Li Hancheng, Mr. Xie Zhichun, Mr. Cheng Hoi-chuen, Mr. Peng Xuefeng and Mr. Liu Ningyu.

assistant: 獨立非執行董事爲劉紀鵬先生、李漢成先生、解植春先生、鄭海泉先生、彭雪峯先生及劉寧宇先生。
user: Please translate the following sentence from English to Chinese: or (ii) the promulgation of, or any change in the interpretation by any court, tribunal, governmental, administrative, legislative, regulatory or judicial authority or power with competent jurisdiction of any relevant law or regulation (including any tax law), (each of (i) and (ii), a “Change in Law Event”);

assistant: 或 (ii) 任何具有司法管轄權之法院、審裁處、政府、行政、立法、監管或司法機關或機構頒佈任何有關法律或法規（包括任何稅法）或有關詮釋的任何變動，（(i) 及 (ii) 項各稱「法律變動事件」）；
user: Please translate the following sentence from English to Chinese: Schedule RC-B—Securities Exclude assets held for trading.

assistant: 附表 RC-B–證券 不包括持作交易資產。
user: Please translate the following sentence from English to Chinese: The funding rate is a rate determined by us based on one or more of the following factors, including but not limited to the Strike Price, the prevailing interest rate, the expected life of the CBBCs, any expected notional distributions in respect of the underlying Units and the margin financing provided by us.

assistant: 資金利率乃由我們根據一項或以上的下列因素而釐定，包括但不限於行使價、當時利率、牛熊證預計有效期、掛鉤單位的任何預期名義分派及我們所提供的保證金融資。
user: Please translate the following sentence from English to Chinese: The listing of the Notes is expected to become effective on 26 July 2017.

assistant: 票據上市預計於 2017 年 7 月 26 日生效。
user: Please translate the following sentence from English to Chinese: Upon the occurrence of a Mandatory Call Event, the CBBCs will be early terminated and the holder is entitled to the Residual Value (if any) net of any Exercise Expenses.

assistant: 倘發生強制收回事件，牛熊證將會提早終止，而持有人有權收取剩餘價值（如有）（經扣除任何行使費用）。
user: Please translate the following sentence from English to Chinese: However, we are not obliged to adjust the terms and conditions of the Warrants for every event that affects the exchange rate of the Currency Pair.

assistant: 然而，我們毋須就影響貨幣組合匯率的所有事件調整權證的條款及細則。
user: Please translate the following sentence from English to Chinese: Daiwa Capital Markets Hong Kong Limited (100%)

assistant: 大和資本市場香港有限公司 (100%)
user: Please translate the following sentence from English to Chinese: (B) Upon exercise of the Warrants, the Warrantholder will be required to pay a sum equal to all the expenses resulting from the exercise of such Warrants.

assistant: (B) 認股權證持有人在行使認股權證時，須支付一筆相當於行使該等認股權證而引致的所有費用的款項。
user: Please translate the following sentence from English to Chinese: The gross receipts by the Consolidated Entity were $Nil (2017: $2,700 thousand).

assistant: 合併實體之收款總額爲零澳元（2017 年：2,700 千澳元）。
user: Please translate the following sentence from English to Chinese: Where the vice chairman is unable or fails to perform his or her duties, more than one half of the Directors shall elect a Director to discharge such duties.

assistant: 副董事長不能履行職務或者不履行職務的，由半數以上董事共同推舉一名董事履行職務。
user: Please translate the following sentence from English to Chinese: Please read the following section together with the risk factors set out in the relevant supplemental listing document.

assistant: 務請細閱以下一節以及相關補充上市文件所載的風險因素。
user: Please translate the following sentence from English to Chinese: The Company’s involvement with consolidated and unconsolidated VIEs with which the Company holds significant variable interests as of December 31, 2012 and 2011 is presented below:

assistant: 本公司於二零一二年及二零一一年十二月三十一日於其擁有重大可變權益的綜合及未綜合可變權益實體的參與如下：
user: Please translate the following sentence from English to Chinese: The Issuer and the Guarantor’s credit ratings as of the date of this document are for reference only.

assistant: 發行人及擔保人於本文件日期的信貸評級僅供參 考。
user: Please translate the following sentence from English to Chinese: 4 Exercise of Warrants

assistant: 4 行使權證
user: Please translate the following sentence from English to Chinese: (8) Wind up in process Additional information related to the consolidation scope and equity investments as required by Regulation 2016-09 of the “Autorité des Normes Comptables” (ANC, the French Accounting standard setter), dated 2nd December 2016 is available on the Societe Generale Group website at: https://www.societegenerale.com/en/measuring-our-performance/information-and-publications/registration-documents

assistant: (8) 正在清盤 日期爲二零一六年十二月二日的「Autorité des Normes Comptables」（ANC，法國會計準則設定組織）規例 2016-09 所要求有關綜合範疇及權益投資的其他資料，於法國興業集團網站（https://www.societegenerale.com/en/measuring-our-performance/information-and-publications/registration-documents ）登載。
user: Please translate the following sentence from English to Chinese: We respect human rights across our business. This includes our human resources policies and our procurement decisions as set out in our Supplier Charter.

assistant: 我們尊重人權，體現在各項業務中，包括人力資源政策，以及供應商管理章程中所述的採購決定。
user: Please translate the following sentence from English to Chinese: 19.27 Increase of 2.35 percentage point

assistant: 19.27 增加2.35個百分點
user: Please translate the following sentence from English to Chinese: In the case of sovereign default, we estimate the direct impact of the default on our sovereign credit exposures, changes to our credit exposures arising from potential market moves in response to the default, and the impact of credit market deterioration on corporate borrowers and counterparties that may result from the sovereign default. Unlike potential exposure, which is calculated within a specified confidence level, with a stress test there is generally no assumed probability of these events occurring.

assistant: 倘屬主權違約，我們估計違約對公司主權信貸風險敞口的直接影響、爲應對該違約而由潛在市場波動產生的信貸風險變動、及可能因主權違約而造成的信貸市場惡化對公司借款人及對手方的影響。 潛在風險敞口是在指定的信心水平內計算得出的，與此不同的是，壓力測試一般不假設這些事件發生的概率。
user: Please translate the following sentence from English to Chinese: The CBBCs are listed structured products which involve derivatives. Do not invest in them unless you fully understand and are willing to assume the risks associated with them.

assistant: 牛熊證爲涉及衍生工具的上市結構性產品。 除非閣下完全了解及願意承擔牛熊證所涉的風險，否則切勿投資牛熊證。
user: Please translate the following sentence from English to Chinese: The Structured Products involve derivatives. Do not invest in them unless you fully understand and are willing to assume the risks associated with them.

assistant: 結構性產品涉及衍生工具。 除非閣下完全明白及願意承擔有關結構性產品的風險，否則切勿投資結構性產品。
user: Please translate the following sentence from English to Chinese: 3.2.2 In the case of an exercise of European Style Warrants, there will be no requirement to deliver an Exercise Notice and the Warrants will be automatically exercised (if in the money) in accordance with Product Condition 3.4.

assistant: 3.2.2 就行使歐式權證而言，不設交付行使通知之規定，而權證將會根據產品條件3.4自動行使（如屬價內）。
user: Please translate the following sentence from English to Chinese: ● the guarantee dated 5 April 2017 (the “Guarantee”);

assistant: ●日期爲 2017 年 4 月 5 日的擔保書（「擔保」）；
user: Please translate the following sentence from English to Chinese: Loans and securities backed by residential real estate.

assistant: 以住宅房地產作抵押的貸款及證券。
user: Please translate the following sentence from English to Chinese: The determination of internal credit ratings also incorporates assumptions with respect to the nature of and outlook for the borrower’s industry, and the economic environment.

assistant: 確定內部信貸評級包含了對借貸人所在行業的性質和前景以及經濟環境的假設。
user: Please translate the following sentence from English to Chinese: Present value 306 568 112 986

assistant: 現值 306 568 112 986
user: Please translate the following sentence from English to Chinese: In May and June 2017, the oversight board placed the GO, COFINA and ERS Bonds, among others, into a bankruptcy-like proceeding under the supervision of a Federal District Judge as authorized by the oversight board's enabling statute.

assistant: 於2017 年5 月及6 月，監督委員會根據監督委員會授權法所授權力，在聯邦地方法官的監督下對（其中包括）一般責任、COFINA 及ERS 債券進行類似破產程序。