billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: 1 As derived from the daily quotation sheet of the Stock Exchange, subject to any adjustment to such closing prices as may be necessary to reflect any event as contemplated in Condition 6 such as capitalisation, rights issue, distribution or the like.

assistant: 1 來自聯交所每日報價表，有關收巿價可作出任何必須調整以反映細則 6 項下擬進行的任何事項如資本化、供股、分派或類似事宜。
user: Please translate the following sentence from English to Chinese: The Liquidity Provider is a Stock Exchange participant and its conduct is therefore regulated by the Stock Exchange and the Securities and Futures Commission in Hong Kong.

assistant: 流通量提供者爲聯交所參與者，故其操守乃受聯交所與香港證券及期貨事務監察委員會監管。
user: Please translate the following sentence from English to Chinese: The translation differences on monetary securities are recognised in the consolidated income statement. Translation differences on non-monetary securities are recognised in other comprehensive income.

assistant: 貨幣證券的折算差額在綜合收益表中確認。 非貨幣證券的換算差額在其他全面收益中確認。
user: Please translate the following sentence from English to Chinese: In addition, as the guarantor’s businesses grow and the markets in which they operate continue to evolve, the guarantor’s risk management framework may not always keep sufficient pace with those changes.

assistant: 此外，隨著擔保人的業務增長及其經營業務的市場持續發展，擔保人的風險管理架構未必可時刻緊貼該等變動的進度。
user: Please translate the following sentence from English to Chinese: iv. The Bank advanced a loan to NIP to the amount of $415,967 (31 March 2014 1,152,138.

assistant: iv. 本行向NIP墊付爲數415,967美元的貸款（二零一四年三月三十一日：1,152,138美元）。
user: Please translate the following sentence from English to Chinese: Early adoption is permitted if all the requirements are applied at the same time.

assistant: 如同時適用所有規定，則獲准提早採納。
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: 26 Goldman Sachs March 2015 Form 10-Q

assistant: 26 高盛二零一五年三月表格10-Q
user: Please translate the following sentence from English to Chinese: if the price of the underlying asset increases (in respect of a call warrant) or decreases (in respect of a put warrant), but the volatility of the price of the underlying asset decreases, the price of the warrant may decrease;

assistant: 若相關資產的價格上升（就認購認股權證而言）或下跌（就認沽認股權證而言）但相關資產的價格的波幅下跌，認股權證的價格或會下跌；
user: Please translate the following sentence from English to Chinese: Where substantial volumes of issued instruments are traded on a secondary market with quoted prices, the sales margin is recognised in the income statement in accordance with the method used to determine the instrument’s price.

assistant: 如已發行之工具在有報價之第二市場大量成交，出售差額依據釐定工具價格所用之方法在收益表確認。
user: Please translate the following sentence from English to Chinese: For example:

assistant: 例如：
user: Please translate the following sentence from English to Chinese: The recent legislative and regulatory developments, as well as future legislative or regulatory actions in the U.S. and in the other countries in which JPMorgan Chase operates, and any required changes to JPMorgan Chase’s business or operations resulting from such developments and actions, could result in a significant loss of revenue for JPMorgan Chase, impose additional compliance and other costs on JPMorgan Chase or otherwise reduce JPMorgan Chase’s profitability, limit the products and services that JPMorgan Chase offers or its ability to pursue business opportunities in which it might otherwise consider engaging, require JPMorgan Chase to dispose of or curtail certain businesses, affect the value of assets that JPMorgan Chase holds, require JPMorgan Chase to increase its prices and therefore reduce demand for its products, or otherwise adversely affect JPMorgan Chase’s businesses.

assistant: 美國及JPMorgan Chase業務所在其他國家近期的立法和監管發展，連同未來可能採取的立法或監管行動，以及該等發展或行動引致JPMorgan Chase的業務或營運作出任何規定的變動，可能導致 JPMorgan Chase遭受重大收入損失，使JPMorgan Chase須遵守更多規則及承擔其他費用，或以其他方式降低JPMorgan Chase的盈利能力，限制JPMorgan Chase提供的產品及服務，或尋覓其在其他情況下可能考慮從事之業務機會的能力，使JPMorgan Chase不得不出售或削減其若干業務，影響JPMorgan Chase持有之資產的價值，要求JPMorgan Chase上調價格，並因此使其產品需求下跌，或在其他方面對JPMorgan Chase的業務造成不利影響。
user: Please translate the following sentence from English to Chinese: Cash and due from banks at the beginning of the year

assistant: 現金及銀行欠款的增加淨額年初的現金及銀行欠款結餘
user: Please translate the following sentence from English to Chinese: and Valuation Date means, with respect to the exercise of Warrants, and subject as provided below in relation to a Market Disruption Event

assistant: 及「估值日」對於權證的行使，並受限於以下有關市場中斷事件的規定
user: Please translate the following sentence from English to Chinese: If on the expiry date the cash settlement amount is greater than zero, the warrants will be automatically exercised on the expiry date.

assistant: 如於到期日的現金結算款大於零，則權證將於到期日自動行使，而閣下毋須發出任何行使通知。
user: Please translate the following sentence from English to Chinese: The proposed MREL is the sum of a loss absorption amount and a recapitalization amount.

assistant: 建議MREL爲虧損吸納金額與重新資本化金額之總和。
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 2017.

assistant: 我們的財務或經營狀況自2017年12月31日以來並無重大不利變動。
user: Please translate the following sentence from English to Chinese: if a warrant is deep-out-of-the-money (eg. when the fair market value is less than HK$0.01), the price of the warrant may be insensitive to any increase (in respect of a call warrant) or decrease (in respect of a put warrant) in the price of the underlying asset;

assistant: 若權證處於極價外時（如當公平市值低於 0.01 港元時），權證的價格未必會受相關資產的價格的任何上升（就認購權證而言）或下跌（就認沽權證而言）所影響；
user: Please translate the following sentence from English to Chinese: With the exception of certain employees covered under the prior final average pay formula, the benefits under these plans were frozen in prior years.

assistant: 受前期最終平均付款公式保障的若干僱員除外，該等計劃下之福利於過往數年已被凍結。
user: Please translate the following sentence from English to Chinese: The Bank enters into master netting agreements with certain counterparties to manage the credit risk where it has trading derivatives in the Equity Markets and Treasury and Commodities divisions.

assistant: 本行在股票市場和財管及商品部有買賣衍生工具時，會與若干交易對手方訂立淨額結算總協議，以管理信用風險。
user: Please translate the following sentence from English to Chinese: (b) Automatic Exercise All Warrants with respect to which an Exercise Date (as defined below) has not occurred during the Exercise Period will automatically be exercised if the Cash Settlement Amount on the Expiry Date is greater than zero (without notice being given to the Warrantholders).

assistant: (b) 自動行使 在行使期並無出現行使日（定義見下文）的所有權證，如果在到期日現金結算金額大於零，將自動行使（毋須通知權證持有人）。
user: Please translate the following sentence from English to Chinese: The assessment of effectiveness may exclude changes in the value of the hedged item that are unrelated to the risks being hedged. Similarly, the assessment of effectiveness may exclude changes in the fair value of a derivative related to time value that, if excluded, are recognized in current earnings.

assistant: 評估有效性不包括與所對沖風險無關的對沖項目的價值變動。 同樣地，評估有效性可能不包括與時間價值有關衍生工具公允價值變動，如不包括，則於當期盈利確認。
user: Please translate the following sentence from English to Chinese: This document is for information purposes only and does not constitute an invitation or offer to acquire, purchase or subscribe for the Warrants.

assistant: 本文件僅供參考，並不構成購入、購買或認購權證的邀請或要約。
user: Please translate the following sentence from English to Chinese: 26 – Other Assets and Other Liabilities

assistant: 26－其他資產及其他負債
user: Please translate the following sentence from English to Chinese: (b) in any event no later than one Business Day following receipt by it of the relevant entitlement duly split as referred to in (i) above, post (by air mail in the case of an address outside Hong Kong) all documentation (duly renounced where appropriate) received by it relating to such entitlement to the exercising Holder, or the person to whom the Holder directed the Shares to be delivered, or (if the exercising Holder shall have so directed in the relevant Exercise Notice) make available such documentation for collection by the Holder, or the person to whom the Holder directed the Shares to be delivered, from the Sponsor upon production of such evidence of entitlement and identification as may reasonably be required.

assistant: (b) 無論如何不遲於其收到已按上文(i)項適當分拆的有關權利後一個營業日，將其收到的與該權利有關的所有文件（適當情況下正式放棄）郵寄（若收件地址在香港以外，則以空郵）給行使權證之持有人或其指定接受所交付的股份的人士，或（若行使權證之持有人在有關行使通知中已有所指示）安排由保薦人提供該等文件，供持有人或其指定接受所交付的股份的人士在出示合理要求的權利證明和身份證明後領取。
user: Please translate the following sentence from English to Chinese: (i) if no Mandatory Call Event has occurred:

assistant: (i) 倘並無發生強制收回事件：
user: Please translate the following sentence from English to Chinese: Also, during the initial period of listing, the price and trading volume of the underlying Shares may be highly volatile subject to the market sentiment, and may be more volatile than would generally be expected of shares that have a longer trading history.

assistant: 此外，於上市初期，相關股份的股價及交易量或會基於市場情緒而大幅波動，而相較有較長交易歷史的股份更爲波動。
user: Please translate the following sentence from English to Chinese: At the business unit level, trading exposures are measured and controlled by more granular risk and loss limits such as risk sensitivity-based limits, stress limits and management action triggers.

assistant: 在業務單位方面，交易風險是以例如敏感度爲基礎的風險承擔，壓力極限和管理行動觸發的更分散式風險和承擔極限進行衡量和管制。
user: Please translate the following sentence from English to Chinese: Capital market activities continued to enjoy a good level of revenues, driven by a healthy commercial momentum, both in acquisition and leveraged finance.

assistant: 收購及槓桿融資強勁的商業動力帶動資本市場活動，繼續帶來高收益水平。
user: Please translate the following sentence from English to Chinese: The person registered will be treated by us and the Registrar as the absolute owner and holder of that number of structured products.

assistant: 該登記人士將被本公司及過戶登記處視爲該特定數目結構性產品的絕對擁有人及持有人。
user: Please translate the following sentence from English to Chinese: Financial instruments owned, at fair value and Financial instruments sold, but not yet purchased, at fair value are recorded at fair value either under the fair value option or in accordance with other U.S. GAAP.

assistant: 所持按公允價值入賬的金融工具及已售但未購回的按公允價值入賬的金融工具，乃根據公允價值選擇權或根據其他美國公認會計原則按公允價值入賬。
user: Please translate the following sentence from English to Chinese: (B) Any Warrant with respect to which an Exercise Date (as defined in Condition 4) has not occurred during the Exercise Period, and in respect of which the Cash Settlement Amount which would be payable by the Issuer if exercised on the Expiry Date shall be deemed automatically exercised on the Expiry Date (“Automatic Exercise”), so that the Warrantholders shall not be required to serve an Exercise Notice.

assistant: (B) 凡其行使日期（定義見細則4）於行使期限內未告出現，及獲發行人於屆滿日期行使而須支付現金結算金額之認股權證，被視爲於屆滿日期自動獲行使（「自動行使」），以致認股權證持有人毋須送達行使通知書。
user: Please translate the following sentence from English to Chinese: - a credit rating is not a recommendation to buy, sell or hold the Warrants;

assistant: - 信貸評級並非買入、出售或持有認股權證的推薦意 見；
user: Please translate the following sentence from English to Chinese: The Trustee is seeking to recover approximately $21,449,920 plus interest.

assistant: 受託人尋求追討約21,449,920美元，另加利息。
user: Please translate the following sentence from English to Chinese: Such activities, information and/or research reports may involve or affect the Company and/or the underlying Shares and may cause consequences adverse to you or otherwise create conflicts of interests in connection with the issue of the Warrants.

assistant: 該等活動、資料及／或研究報告或會涉及或影響公司及／或掛鉤股份，且或會引致對閣下不利的後果或就發行認股權證構成利益衝突。
user: Please translate the following sentence from English to Chinese: You may visit the Stock Exchange website at www.hkex.com.hk/prod/dwrc/dw.htm to obtain information on the Warrants or any notice given by us or the Stock Exchange in relation to the Warrants.

assistant: 閣下可瀏覽聯交所網站 (www.hkex.com.hk/prod/dwrc/dw.htm)，以獲取權證的資訊或我們或聯交所就權證發出的任何通告。
user: Please translate the following sentence from English to Chinese: The Product Conditions applicable to each type of our warrants are set out in Parts A to C of Appendix 2 (as may be supplemented by any addendum or the relevant launch announcement and supplemental listing document).

assistant: 我們各類別權證適用之產品條件載於附錄二A 至C部（可經任何增編或相關發行公佈及補充上市文件補充）。
user: Please translate the following sentence from English to Chinese: These criteria are regularly reviewed and updated, together with the applicable additional valuation adjustments, so that the classification by level remains consistent with the valuation adjustment policy.

assistant: 該等標準定期予以審閱及更新，連同適用的額外估值法，以使按層分類與估值調整政策保持一致。
user: Please translate the following sentence from English to Chinese: The Issuer may also, without the consent of the Warrant Holders, make adjustments to the terms of the Warrants to take account of any changes in the board lots in which the Units of the Fund are traded.

assistant: 發行人亦可對權證的條款作出調整以反映所買賣基金單位的每手買賣單位的任何改變，而毋須得到權證持有人同意。
user: Please translate the following sentence from English to Chinese: High-yield and other debt obligations

assistant: 高收益率及其他債項
user: Please translate the following sentence from English to Chinese: Form 20-F

assistant: 表格 20-F ⊠
user: Please translate the following sentence from English to Chinese: (i) are the subject of an occurrence of a Mandatory Call Event;

assistant: (i) 發生強制收回事件所涉及的牛熊證；
user: Please translate the following sentence from English to Chinese: In such event, the Liquidity Provider shall continue to provide bid prices. Warrants held by us or any of our affiliates in a fiduciary or agency capacity are not Warrants available for market making activities;

assistant: 在此情況下，流通量提供者須繼續提供買入價。 我們或我們的任何聯屬公司 以受信人或代理人身份持有的認股權證並非可供進行莊家活動的認股權證；
user: Please translate the following sentence from English to Chinese: 7.2 Without prejudice to the generality of Product Condition 7.1, where any of the Shares are, or, upon the delisting, become, listed on any other stock exchange, the General Conditions and these Product Conditions may, in the absolute discretion of the Issuer, be amended to the extent necessary to allow for the substitution of that other stock exchange in place of the Stock Exchange and the Issuer may, without the consent of the Holders, make such adjustments to the entitlements of Holders on exercise (including, if appropriate, by converting foreign currency amounts at prevailing market rates into Hong Kong currency) as may be appropriate in the circumstances.

assistant: 7.2 在不影響產品細則第7.1條一般適用性的前提下，如有任何股份在其他交易所上市或撤銷上市地位後轉而在其他交易所上市，發行人可全權酌情決定對一般細則及此等產品細則作出必要的修改，以其他交易所代替聯交所，並且毋須持有人同意，可對持有人行使權證時的權利作出在有關情況下適當的調整（視乎情況，包括按當時市場匯率將外幣換算爲港元）。
user: Please translate the following sentence from English to Chinese: Small Conference Room, Floor 12, Building 1, Huatai Securities Square, No. 228, Middle Jiangdong Road, Nanjing

assistant: 南京市江　東中路228號華泰證券廣　場一號樓十二樓小會議室
user: Please translate the following sentence from English to Chinese: Contracts may be closed early via cash settlement.

assistant: 合約可採用現金結算方式提前平倉。
user: Please translate the following sentence from English to Chinese: This statement provides you with key information about the Warrants.

assistant: 本概要向　閣下提供有關權證的主要資料。
user: Please translate the following sentence from English to Chinese: A (with stable outlook)

assistant: A （穩定評級展望）
user: Please translate the following sentence from English to Chinese: (c) Cancellation.

assistant: (c) 註銷。
user: Please translate the following sentence from English to Chinese: Any resales by the Issuer, the Guarantor or the relevant affiliate (as the case may be) will be made to non-U.S. persons in offshore transactions in reliance upon Regulation S.

assistant: 發行人、擔保人或有關聯屬公司（視情況而定）的任何轉售將爲依據 S 規例於離岸交易中向非美國人士作出。
user: Please translate the following sentence from English to Chinese: and/or (iii) the Liquidity Provider’s response time for a quote may be significantly longer than its normal standard.

assistant: 及／或 (iii) 流通量提供者回應報價的所需時間或會大幅長於其一般水平。
user: Please translate the following sentence from English to Chinese: You should consider taking independent professional advice prior to making an investment in our Structured Products.

assistant: 閣下投資結構性產品前，應考慮諮詢獨立專業意見。
user: Please translate the following sentence from English to Chinese: Net purchases, issuances and settlements

assistant: 購入、發行及結算淨額
user: Please translate the following sentence from English to Chinese: We may early terminate the CBBCs if it becomes illegal or impracticable for us (i) to perform our obligations under the CBBCs as a result of a change in law event, or (ii) to maintain our hedging arrangement with respect to the CBBCs due to a change in law event.

assistant: 倘若我們 (i)因法律變動事件而導致我們履行於牛熊證項下的責任變得不合法或不可行，或(ii)因法律變動事件而令我們維持牛熊證的對沖安排變得不合法或不可行，則我們或會提早終止牛熊證。
user: Please translate the following sentence from English to Chinese: (1) Basel 2 deductions are taken 50% from Tier 1 capital and 50% from Tier 2 capital.

assistant: (1) 巴塞爾2之扣減應用於一級資本之一半及二級資本之一半。
user: Please translate the following sentence from English to Chinese: The offer or transfer of the Warrants is also subject to the selling restrictions specified in our Base Listing Document. Capitalised terms and inconsistency Unless otherwise specified, capitalised terms used in this document have the meanings set out in the Conditions.

assistant: 發售或轉讓權證亦受我們的基本上市文件所指定的銷售限制所規限。 用語及差異除另有所指外，本文件的用語具有細則所載的涵義。
user: Please translate the following sentence from English to Chinese: Of the total unsecured amount, 77% related to cash flow-based lending to corporate counterparties and 9% related to lending to public authorities.

assistant: 在該等無抵押總額中，77% 與借予公司對手方作現金流量的貸款有關，而 9% 則與借予公共機構的貸款有關。
user: Please translate the following sentence from English to Chinese: Legal Advisers to the Issuer and the Guarantor

assistant: 發行人及擔保人之法律顧問
user: Please translate the following sentence from English to Chinese: 13 June 2018 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: 2018年6月13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: In addition, the guarantor must disclose the maximum potential amount of future payments the guarantor could be required to make under the guarantee, if there were a total default by the guaranteed parties.

assistant: 另外，擔保人須披露，如果被擔保方全面違約，擔保人根據該擔保未來可能需要支付的最高潛在金額。
user: Please translate the following sentence from English to Chinese: These assets (and liabilities in the case of disposal groups) are measured at the lower of their carrying amount and fair value less costs to sell and presented in Other assets and Other liabilities (see Notes 17 and 20).

assistant: 該等資產及債務（若屬出售組合）按賬面值及公平值減銷售成本兩者的較低者入賬，並列入其他資產及其他債務項下（請參閱附註17及20）。
user: Please translate the following sentence from English to Chinese: Other forward ŵnancial instruments

assistant: 其他遠期金融工具
user: Please translate the following sentence from English to Chinese: As part of this process, the Company considers the customers’ suitability for the risk involved and the business purpose for the transaction.

assistant: 作爲此過程之一部分，本公司考慮客戶對所涉及風險的適宜性及交易的商業目的。
user: Please translate the following sentence from English to Chinese: Trading activities in derivatives are entered into principally for the purpose of generating profits from short-term fluctuations in price or margin. Positions may be traded actively or be held over a period of time to benefit from expected changes in currency rates, interest rates, equity prices or other market parameters.

assistant: 進行衍生工具交易活動之目的，主要是爲了透過價格或收益率之短期波動賺取利潤。 持倉活動包括頻密買賣或持有一段時間，藉匯率、利率、股價或其他市場參數之預期變動而得益。
user: Please translate the following sentence from English to Chinese: We communicate with the Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

assistant: 除其他事項外，我們與監察委員會溝通了計劃的審計範圍、時間安排、重大審計發現等，包括我們在審計中識別出內部監控的任何重大缺陷。
user: Please translate the following sentence from English to Chinese: 14 Goldman Sachs 2012 Form 10-K

assistant: 14 高盛二零一二年表格10-K
user: Please translate the following sentence from English to Chinese: Daily exception reports are produced and various forecasting tools are used to provide early warnings of potential escalations of credit risks.

assistant: 每日均會編制特殊報告，並利用各種預測工具，以儘早提供潛在信貸風險升級的警告。
user: Please translate the following sentence from English to Chinese: With the continuously propelled construction of the multi-layer capital market, and the reform, innovation and development of the securities industry, the business scope and space of securities firms will continue expanding and their businesses will take on the development pattern of diversification. At the same time, higher marketization of the industry and increasingly intensified competition will force securities firms to shift from the homogeneous competition to differentiated competition.

assistant: 隨著多層次資本市場建設的持續推進及證券行業的改革、創新和發展，券商經營範圍和業務空間不斷拓展，券商業務將向多元化方向發展，同時隨著行業市場化程度的提高和競爭的日益激烈，將倒逼券商從同質化競爭轉向差異化競爭，券商將更多憑藉資本、品牌、客戶基礎和市場定位，展開錯位競爭和差異化經營。
user: Please translate the following sentence from English to Chinese: (Closing Level – Strike Level) x one Board Lot x Index Currency Amount Divisor

assistant: （收市水平–行使水平）x 一手買賣單位 x 指數貨幣金額
user: Please translate the following sentence from English to Chinese: Therefore, potential buyers could simply decide not to participate if they did not like some or all the securities referenced in a particular portfolio.

assistant: 因此，潛在買家如不喜歡特定組合中作參考的部份或全部證 券，只需簡單地決定不參與投資。
user: Please translate the following sentence from English to Chinese: The fair value of the interest rate swaps are recognized as assets or liabilities at each balance sheet date, with changes in fair value affecting net income as these agreements do not qualify for hedge accounting.

assistant: 由於該等協議不符合對沖會計法的要求，故利率掉期公允值於各資產負債表日期確認爲資產或負債，公允值的變動則於淨收入反映。
user: Please translate the following sentence from English to Chinese: We and our affiliates shall not have any responsibility for any losses suffered as a result of the Trading Suspension and/or Non-Recognition of Post MCE Trades in connection with the occurrence of a Mandatory Call Event, notwithstanding that such Trading Suspension or Non-Recognition of Post MCE Trades may have occurred as a result of an error in the observation of the event. Fluctuation in the Funding Cost The Issue Price of the CBBCs is set by reference to the difference between the initial reference spot level of the Index and the Strike Level, plus the applicable Funding Cost as of the Launch Date.

assistant: 我們及我們的聯屬公司概不對因 s 發生強制贖回事件而導致暫停交易及／或強制贖回事件後交易不獲承認所蒙受的任何損失負責，即使有關暫停交易或強制贖回事件後交易不獲承認乃由於觀察有關事件時出現錯誤而發生。 資金成本的波動牛熊證的發行價根據指數的初始參考現貨水平與行使水平的差額另加截至推出日的適用資金成本釐定。
user: Please translate the following sentence from English to Chinese: Subsequent to the acquisition date the Group assesses whether there is objective evidence of impairment in line with the policies described in the section entitled “Impairment of Loans and Provisions for Off Balance Sheet Positions”.

assistant: 在收購日之後，本集團根據「貸款減值及資產負債表外持倉撥備」一節所述的政策評估是否出現客觀減值證據。
user: Please translate the following sentence from English to Chinese: Credit risk Credit risk is the risk that a third party will not be able to meet its contractual obligation.

assistant: 信貸風險 信貸風險爲第三方未能遵守其合約責任的風險。
user: Please translate the following sentence from English to Chinese: The Issuer is a licensed bank regulated by, among others, the Hong Kong Monetary Authority.

assistant: 發行人是（其中包括）受香港金融管理局規管的持牌銀行。