billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Note 16 Provisions and contingent liabilities

assistant: 附註16 撥備及或然負債
user: Please translate the following sentence from English to Chinese: Investment management revenues on the condensed consolidated statements of earnings were $1.15 billion for the third quarter of 2013, essentially unchanged compared with the third quarter of 2012.

assistant: 綜合盈利簡明報表所列的二零一三年第三季的投資管理收入爲11.5億元，與二零一二年第三季比較大致不變。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, if the Cash Settlement Amount is a negative figure, it shall be deemed to be zero.

assistant: 爲免存疑，如現金結算金額爲負數，則視爲零。
user: Please translate the following sentence from English to Chinese: A counterparty-based approach (applying the default contagion principle to all the counterparty’s outstanding loans) will also be possible if it gives similar outputs.

assistant: 倘能提供類似結果，將亦有可能採用交易對手方法（對所有交易對手之尚未償還貸款應用違約擴大原則）。
user: Please translate the following sentence from English to Chinese: ―Residual Value‖ means, in respect of every Board Lot, an amount calculated by the Issuer in accordance with the following formula:

assistant: 「剩餘價值」（就每個買賣單位而言）指發行人按下列算式計算的款項：
user: Please translate the following sentence from English to Chinese: These Product Conditions apply to each series of cash settled basket call/put Warrants;

assistant: 此等產品細則適用於各系列現金結算籃子認購╱認沽權證；
user: Please translate the following sentence from English to Chinese:  An amount of HK$10,094,290,004 (2013: HK$8,248,352,364) was borrowed from the immediate holding company by a subsidiary of the Group for cash management and general funding purpose, which is unsecured and bears prevailing market interest rate.

assistant: 本集團一家附屬公司向直屬控股公司借入10,094,290,004港元（二零一三年： 8,248,352,364港元）作現金管理及一般注資用途，有關款項爲無抵押及按當時市場利率計息。
user: Please translate the following sentence from English to Chinese: (c) a high credit rating is not necessarily indicative of low risk.

assistant: c) 信貸評級高不一定代表低風險。
user: Please translate the following sentence from English to Chinese: As a result, a default by, or even concerns about, one or more financial services institutions could lead to significant market-wide liquidity problems, or losses or defaults by other institutions, including the guarantor.

assistant: 因此，一間或多間金融服務機構拖欠或甚至有關事件可導致整個市場重大的流通量問題或損失或其他機構（包括擔保人）拖欠款項。
user: Please translate the following sentence from English to Chinese: (c) Transfer Transfers of beneficial interests in the Warrants may be effected only in Board Lots or integral multiples thereof in CCASS (as defined below) in accordance with the CCASS Rules (as defined below).

assistant: (c) 轉讓 權證的實際權益只可根據中央結算系統規則（定義見下文）於中央結算系統（定義見下文）以一個買賣單位或其整倍數轉讓。
user: Please translate the following sentence from English to Chinese: 2. Warrant Rights and Exercise Expenses

assistant: 2. 權證之權利和行使費用
user: Please translate the following sentence from English to Chinese: These outflows could be the result of general market dislocations or specific concerns about Barclays.

assistant: 該等流出可能是由於整體市場混亂或針對Barclays 的關注而產生。
user: Please translate the following sentence from English to Chinese: 4.2 European Style Warrants The following provisions of this Product Condition 4.2 shall apply to Warrants which are expressed to be European Style.

assistant: 4.2 歐式權證本產品細則4.2的下列條款適用於歐式權證。
user: Please translate the following sentence from English to Chinese: (1) Includes reverse repurchase agreements where the credit quality classiﬁcation is based on the underlying collateral of the agreement.

assistant: (1) 包括其信用質素分類乃基於協議之相關抵押品之反向回購協議。
user: Please translate the following sentence from English to Chinese: Troubled Debt Restructurings (TDRs) In April 2011, the FASB issued ASU No. 2011-02, Receivables (Topic 310):

assistant: 問題債務重組於二零一一年四月，FASB 頒佈 ASU 第 2011-02 號，應收款項（第 310 項）：
user: Please translate the following sentence from English to Chinese: You must read this document together with our base listing document dated 3 April 2017 (the “Base Listing Document”), as supplemented by any addendum thereto (together, the “Listing Documents”), in particular the section “Terms and Conditions of the European Style Cash Settled Call/Put Warrants over Single Equities (Global Form of Certificate)” (the “Conditions”) set out in our Base Listing Document.

assistant: 本文件必須與我們於 2017 年 4 月 3 日刊發的基本上市文件（「基本上市文件」）（經其任何增編所補充）（統稱「上市文件」）一併閱讀，尤其是我們的基本上市文件所載「有關單一股票之歐式現金結算認購／認沽認股權證（總額證書形式）之條款及條件」（「條件」）一節。
user: Please translate the following sentence from English to Chinese: “Closing Price” means the closing price of one Share (as derived from the Daily Quotation Sheet of the Stock Exchange, subject to any adjustments to such closing price as may be necessary to reflect any event as contemplated in Product Condition 3 such as capitalisation, rights issue, distribution or the like) on the Valuation Date;

assistant: 「收市價」指一股股份於估值日之收市價（由聯交所每日報價列表得出，但會因應產品條件3所列的任何事件（例如資本化、供股發行、分派或類似事件）對該收市價作出必要之任何調整）；
user: Please translate the following sentence from English to Chinese: ● Minimum quantity for which liquidity will be provided: 20 Board Lots

assistant: ●提供流通量的最少牛熊證數量： 20 手買賣單位
user: Please translate the following sentence from English to Chinese: GROUP MANAGEMENT REPORT RECENT DEVELOPMENTS AND OUTLOOK

assistant: 4∣集團管理層報告∣近期發展及未來展望
user: Please translate the following sentence from English to Chinese: Central banks Governments* Financial institutions Other

assistant: 中央銀行政府* 金融機構其他
user: Please translate the following sentence from English to Chinese: Management designates financial assets and liabilities to this category upon initial recognition if any or all of the following criteria are met:

assistant: 倘符合下列任何或所有條件，則管理層於初始確認時將金融資產及負債列入該類別：
user: Please translate the following sentence from English to Chinese: Table of Contents The tables below present a reconciliation of the five business segments’ total revenue, net of interest expense, on a FTE basis, and net income to the Corporation's Consolidated Statement of Income, and total assets to the Corporation's Consolidated Balance Sheet.

assistant: 下表呈列五個業務分部按全面應課稅等值基準計算的總收入（扣除利息開支）及收入淨額與本公司綜合收益表以及資產總值與本公司綜合資產負債表的對賬。
user: Please translate the following sentence from English to Chinese: If and whenever the Company shall, by way of Rights (as defined below), offer new Shares for subscription at a fixed subscription price to the holders of existing Shares pro rata to existing holdings (a “Rights Offer”), the Entitlement shall be adjusted to take effect on the Business Day on which trading in the Shares becomes ex-entitlement (“Rights Issue Adjustment Date”) in accordance with the following formula:

assistant: 凡公司於任何時候按供股權（定義見下文）向現有股份持有人提出要約，讓彼等按現有之持股比例，以固定認購價認購新股（「供股建議」），則權利須按照以下公式作爲調整，於股份以除權方式進行買賣之營業日（「供股發行調整日期」）起生效：
user: Please translate the following sentence from English to Chinese: Book value per common share was $186.73 as of March 2018, 3.2% higher compared with December 2017.

assistant: 於二零一八年三月，每股普通股賬面值爲186.73元，較二零一七年十二月增加3.2%。
user: Please translate the following sentence from English to Chinese: When the hedged forecast cash flows affect profit or loss, the associated gains or losses on the hedging derivatives are reclassified from Equity to profit or loss.

assistant: 如對沖的預測現金流量影響到損益，對沖衍生工具的相關損益將由權益重新分類爲損益。
user: Please translate the following sentence from English to Chinese: If it is determined that a derivative is not highly effective at hedging the designated exposure, hedge accounting is discontinued.

assistant: 倘一項衍生工具於對沖特定風險方面被釐定爲並非高度有效，則會終止應用對沖會計法。
user: Please translate the following sentence from English to Chinese: Maximum number of Units to which the Warrants relate

assistant: 與認股權證相關的單位數目上限
user: Please translate the following sentence from English to Chinese: − the exercise price of the derivative warrants;

assistant: - 衍生權證的行使價；
user: Please translate the following sentence from English to Chinese: The Company’s derivative counterparties consist primarily of other major derivative dealers, financial institutions, insurance companies, pension funds and investment companies, and other corporations.

assistant: 本公司衍生工具的交易對手主要包括其他主要衍生工具交易商、金融機構、保險公司、退休基金及投資公司，以及其他企業。
user: Please translate the following sentence from English to Chinese: Gains and losses were recorded in net interest income, and for the forecasted transactions that JPMorgan Chase Bank, N.A. determined during the year ended December 31, 2015, were probable of not occurring, in other income.

assistant: 損益列爲淨利息收入，以及於截至2015年12月31日止年度，JPMorgan Chase Bank, N.A.釐定有關其他收入的預期交易不會實現。
user: Please translate the following sentence from English to Chinese: Our last annual impairment test was performed during our 2008 fourth quarter and no impairment was identified.

assistant: 本公司最近的年度減值測試，於二零零八年第四季進行，並無發現減值情況。
user: Please translate the following sentence from English to Chinese: (e) Cancellation.

assistant: (e) 註銷。
user: Please translate the following sentence from English to Chinese: During the six months ended June 2018, the firm purchased $27.8 million (par amount) of Trust Preferred Securities and delivered these securities, along with $1.0 million of common beneficial interests, to the Trust in exchange for a corresponding par amount of the junior subordinated debt.

assistant: 於截至二零一八年六月止六個月，公司購買2,780 萬元（票面值）的信託優先證券，並向信託交付該等信託優先證券及100萬元的普通實益權益，以交換次級後償債務的對應票面值。
user: Please translate the following sentence from English to Chinese: Where can you find out information about the issuer and the guarantor?

assistant: 哪裏可以找到有關發行人及擔保人的資料？
user: Please translate the following sentence from English to Chinese: Guarantor ’s liability hereunder is absolute and unconditional irrespective of any matter or circumstance whatsoever with respect to the Programme Documents or the transactions contemplated thereby which might constitute a defence available to, or discharge of, the Obligor or the Guarantor, including, without limitation:

assistant: 擔保人的有關責任爲絕對及無條件，而不論有關計劃文件或據此擬進行交易的任何事項或情況會否構成債務人或擔保人的抗辯理據或解除責任的理由，該等事項或情況包括（但不限於）：
user: Please translate the following sentence from English to Chinese: The asset balances for unconsolidated VIEs where the Company has significant involvement represent the most current information available to the Company.

assistant: 本公司有重大參與的未綜合可變權益實體的資產結餘爲本公司可獲提供的最新資料。
user: Please translate the following sentence from English to Chinese: Evaluation of disclosure controls and procedures The Bank has evaluated the effectiveness of the design and operation of its disclosure controls and procedures as of the end of the period covered by this report under the supervision and with the participation of management, including the Bank Chief Executive Officer (CEO) and Chief Financial Officer (CFO), pursuant to Rule 13(a)-15(a) under the Securities Exchange Act of 1934 (the Exchange Act).

assistant: 披露控制與程序評估 本銀行已根據一九三四年證券交易法（交易法）第 13(a)至15(a)條規定，在包括本銀行行政總裁及財務總監在內的高層管理人員監控下評估其截至本報告所報期間期末的披露控制及程序的制定與運行效力，上述高層管理人員亦有參與評估。
user: Please translate the following sentence from English to Chinese: Is the Issuer or our Guarantor regulated by the Hong Kong Monetary Authority referred to in Rule 15A.13(2) or the Securities and Futures Commission referred to in Rule 15A.13(3)?

assistant: 發行人或我們的擔保人是否受規則第15A.13(2)條所指的香港金融管理局或規則第15A.13(3)條所指的證劵及期貨事務監察委員會規管?
user: Please translate the following sentence from English to Chinese: Financial Assets subject to offsetting

assistant: 進行對銷的金融資產
user: Please translate the following sentence from English to Chinese: UBS Securities Asia Limited 52nd Floor Two International Finance Centre 8 Finance Street, Central Hong Kong − 101 −

assistant: 瑞銀證券亞洲有限公司 香港中環金融街 8 號國際金融中心二期 52 樓 – 101 –
user: Please translate the following sentence from English to Chinese: However, growth slowed appreciably in the second quarter and GDP contracted by 0.2% quarter-on-quarter.

assistant: 然而，增長於第二季稍微放緩，國內生產總值較上季下跌0.2%。
user: Please translate the following sentence from English to Chinese: Exposures are assigned to a country based on the country of incorporation of the counterparty as at 31 December 2015.

assistant: 風險承擔於二〇一五年十二月三十一日根據交易對手註冊成立國按國家分配。
user: Please translate the following sentence from English to Chinese: (A) Capital adequacy ratio

assistant: (A) 資本充足比率
user: Please translate the following sentence from English to Chinese: The Criminal Division terminated the NPA based on its determination, in its sole discretion, that certain of UBS AG’s employees committed criminal conduct that violated the NPA, including fraudulent and deceptive currency trading and sales practices in conducting certain foreign exchange market transactions with customers and collusion with other participants in certain foreign exchange markets.

assistant: 刑事局已基於其全權酌情裁定若干瑞士銀行僱員觸犯違反不起訴協議的刑事罪行而終止不起訴協議，有關罪行包括與客戶進行若干外匯市場交易時採用欺詐性及欺騙性貨幣買賣及銷售手法，以及與若干外匯市場上的其他參與者合謀。
user: Please translate the following sentence from English to Chinese: Goodwill impairment tests are based on three different methods:

assistant: 商譽減值測試乃建基於三種不同的方法：
user: Please translate the following sentence from English to Chinese: (C) For the purposes of these Conditions:

assistant: (C) 對此等細則而言：
user: Please translate the following sentence from English to Chinese: While consumer spending is the bedrock of Indonesia’s growth, the swing factor for 2016 is likely to be the implementation of infrastructure investment plans.

assistant: 儘管消費者開支是印尼經濟的基石，但隨著政府實施基建投資計劃，該因素在二○一六年可能有會改變。
user: Please translate the following sentence from English to Chinese: 11. Liquidation In the event of a liquidation or dissolution of the Company or the appointment of a liquidator, receiver or administrator or analogous person under any applicable law in respect of the whole or substantially the whole of its undertaking, property or assets, all unexercised CBBCs will lapse and shall cease to be valid for any purpose.

assistant: 11. 清盤 有關公司若清盤或解散，或根據任何適用法律就公司之全部或絕大部分業務、財產或資產委任清盤人、財產接收人或破產管理人或類似人士，則所有尚未行使牛熊證在各方面將會失效及不再有效：
user: Please translate the following sentence from English to Chinese: (1) The 2006 results include net revenues earned by MLIM of $1.9 billion, which include non-U.S. net revenues of $1.0 billion.

assistant: (1) 二零零六年業績包括 MLIM 賺取的收入淨額 19 億元，其中包括非美國收入淨額 10 億元。
user: Please translate the following sentence from English to Chinese: Table of Contents Bank of America Corporation and Subsidiaries Notes to Consolidated Financial Statements NOTE 1 – Summary of Significant Accounting Principles Bank of America Corporation (collectively with its subsidiaries, the Corporation), a financial holding company, provides a diverse range of financial services and products throughout the U.S. and in certain international markets.

assistant: 目錄 Bank of America Corporation 及附屬公司綜合財務報表附註附註 1－重大會計原則概要 Bank of America Corporation（連同其附屬公司統稱爲「本公司」），是一家金融控股公司，在全美國及若干國際市場提供廣泛金融服務及產品。
user: Please translate the following sentence from English to Chinese: 80,000,000 Warrants

assistant: 80,000,000份權證
user: Please translate the following sentence from English to Chinese: At the same time, we are expanding our teams of relationship managers based on our belief that even in a digital environment, people make all the difference.

assistant: 同時，基於我們深信即使在數碼環境下，人力依然發揮著重要作用，因此，我們亦在不斷擴大客戶經理團隊。
user: Please translate the following sentence from English to Chinese: (B) An irrevocable authorisation is deemed to be given to the Issuer and/or Agent to deduct any determined Exercise Expenses from the Cash Settlement Amount.

assistant: (B) 發行人及╱或代理人被視爲獲給予不可撤回授權，自現金結算金額扣減任何已釐定之行使費用。
user: Please translate the following sentence from English to Chinese: In particular, you should note that we issue a large number of financial instruments, including the structured products, on a global basis. The number of such financial instruments outstanding at any time may be substantial.

assistant: 尤其是須注意本行於全球發行大量金融工具，包括結構性產品時，該等金融工具在任何時候尚未行使的數目可能非常龐大。
user: Please translate the following sentence from English to Chinese: During the quarter, reflecting fairly stable inflationary expectations and softer economic conditions in the financial markets, U.S. Treasury bond yields were relatively unchanged, thus maintaining a very steep yield curve, while the U.S. dollar exchange rate fell significantly and the stock market rose materially.

assistant: 於首季度，反映相對穩定的通脹預期及金融市場偏軟，美國國庫券收益率維持不變，因此維持一個斜度十分高的收益曲線，而美元的匯率則大幅下跌及股市大升。
user: Please translate the following sentence from English to Chinese: There could be conflicts of interest arising out of our other activities which may affect our structured products We, the guarantor and its subsidiaries and affiliates may engage in transactions (whether for their proprietary accounts, including hedging, or trading for accounts under management or otherwise) involving, as well as provide investment banking and other services to, any company, or any trustee or manager of a trust or a fund underlying our structured products or their securities and may enter into transactions with the substantial shareholders of the underlying company.

assistant: 本公司的其他活動或會有利益衝突，因而對本公司的結構性產品造成影響 本公司、擔保人及其附屬公司及聯屬公司可從事涉及投資銀行和其他服務的交易（不論是坐盤交易賬戶（包括對沖）或受管理交易賬戶或其他），以及向本公司的結構性產品相關的任何公司，或信託或基金的任何信託人或經理或其證券提供投資銀行和其他服務，並且可能與相關公司的主要股東訂立交易。
user: Please translate the following sentence from English to Chinese: These loans are recorded at fair value upon acquisition.

assistant: 該等貸款會以收購日期的公平值入賬。
user: Please translate the following sentence from English to Chinese: 4 Includes a diversification benefit of CHF 21 million and CHF 22 million as of December 31, 2015 and 2014, respectively.

assistant: 4 包括截至二零一五年及二零一四年十二月三十一日的多元化利益分別2,100萬瑞士法郎及2,200萬瑞士法郎。
user: Please translate the following sentence from English to Chinese: 3. Includes the required increases in minimum ratios on January 1, 2015, the capital conservation buffer of 2.5% and a provisional G-SIB buffer of 1.5% discussed below.

assistant: 3. 計入於二零一五年一月一日的最低比率規定增長，資本留存緩衝2.5%及臨時全球具廣泛重要性銀行機構緩衝1.5%於下文討論。
user: Please translate the following sentence from English to Chinese: Disposals of sovereign debt securities classified as held-to-maturity financial assets in 2011 are described in note 4.

assistant: 於二零一一年內被分類爲持有至到期金融資產的主權債務證券出售載於附註 4。
user: Please translate the following sentence from English to Chinese: Generally, a 10-business-day window or longer, representing the most severe point during a crisis, is selected for each historical scenario. Hypothetical scenarios provide simulations of anticipated shocks from pre-defined market stress events.

assistant: 一般而言，各歷史情況使用 10 個營業日或更長的交易窗，即在危機下最嚴重的情況。 假設情況模擬因預先確定的市場壓力事件而產生的預期動盪。
user: Please translate the following sentence from English to Chinese: The risk inherent in mortgage-backed securities is driven by the subordination of the security being valued and the characteristics of the underlying mortgages within the collateralized pool, including borrower FICO scores, loan-to-value ratios for residential mortgages and the nature of the property and/or any tenants for commercial mortgages.

assistant: 按揭抵押證券的固有風險，包括被估價證券的從屬關係及抵押組合內相關抵押的特性，當中包括借款人的FICO評分、住宅按揭貸款價值比率及物業及╱或任何商業按揭租戶的性質。
user: Please translate the following sentence from English to Chinese: The Chairman and the other members of the Board of Directors proposed for re-election were confirmed in office for a further term of one year. Andreas Gottschling and Alexandre Zeller were elected as new members of the Board of Directors.

assistant: 建議重選的董事會主席及其他成員已確定膺選連任一年。 Andreas Gottschling 及 Alexandre Zeller 已獲選爲董事會新成員。
user: Please translate the following sentence from English to Chinese: OTC Derivatives The tables below present the fair values of OTC derivative assets and liabilities by tenor and major product type. Tenor is based on expected duration for mortgage-related credit derivatives and generally on remaining contractual maturity for other derivatives.

assistant: 場外衍生工具下表按期限及主要產品類型呈列場外交易衍生工具資產及負債的公允價值。 期限是依據按揭相關信貸衍生工具的預期期限及其他衍生工具的剩餘合約期限釐定。
user: Please translate the following sentence from English to Chinese: In addition, the Issuer shall adjust the Exercise Price by the reciprocal of the Adjustment Factor, where the reciprocal of the Adjustment Factor means one divided by the relevant Adjustment Factor.

assistant: 此外，發行人須以經調整分數之倒數調整行使價，而經調整分數之倒數爲一除以有關經調整分數。
user: Please translate the following sentence from English to Chinese: Against this backdrop, the Group will prioritise actions that organically enhance the CET1 ratio while acknowledging there will be an impact on RoE.

assistant: 在此背景下，儘管已明瞭對股東權益回報有影響，本集團將優先採取可使普通股權一級資本比率實現自然增長的行動。
user: Please translate the following sentence from English to Chinese: The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination, which is the excess of the fair value of the reporting unit, as determined in the first step, over the aggregate fair values of the assets, liabilities and identifiable intangibles as if the reporting unit was being acquired in a business combination.

assistant: 商譽的隱含公平值與就企業合併確認商譽金額相同方式釐定，即報告單位於第一個步驟所釐定公平值超出資產、負債及可辨認無形資產的公平值總額之數，猶如報告單位於企業合併中被收購。
user: Please translate the following sentence from English to Chinese: Moody’s Investors Service, Inc., New York A2 (with stable outlook)

assistant: 穆迪投資者服務公司（紐約）A2（穩定評級展望）
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, if the Cash Settlement Amount is a negative figure, it shall be deemed to be zero;

assistant: 每份權利的牛熊證數目 爲免存疑，倘若現金結算額爲負數，則視爲零；
user: Please translate the following sentence from English to Chinese: Continued concerns about the outlook for the global economy and the possibility that the U.S. Federal Reserve would begin tapering its asset purchase program contributed to lower levels of client activity, although global equity prices increased and credit spreads tightened.

assistant: 儘管全球股價上升，加上信貸息差收窄，但對全球經濟前景及美國聯邦儲備局可能開始逐步取消其資產購買計劃的持續擔憂，仍導致客戶活動水平下降。
user: Please translate the following sentence from English to Chinese: All determinations made by the Issuer pursuant hereto will be conclusive and binding on the Warrantholders.

assistant: 發行人按本文所作之所有決定爲不可推翻的，對認股權證持有人具有約束力。
user: Please translate the following sentence from English to Chinese: Barrier warrants have a knock-out feature and will expire early if a Knock-out Event occurs during a period called the “Barrier Period”.

assistant: 定界權證設有取消機制，當在稱爲｢障礙期｣之期間發生取消事件，則會提早期滿。
user: Please translate the following sentence from English to Chinese: (4) Includes repurchase arrangements and other similar secured borrowing.

assistant: (4) 包括回購安排及其他類似抵押借款。
user: Please translate the following sentence from English to Chinese: These complaints generally allege that the offering materials for two offerings of MF Global Holdings Ltd. (MF Global) convertible notes (aggregating approximately $575 million in principal amount) in February 2011 and July 2011, among other things, failed to describe adequately the nature, scope and risks of MF Global’s exposure to European sovereign debt, in violation of the disclosure requirements of the federal securities laws.

assistant: 該等申訴一般指控兩次先後於二零一一年二月及二零一一年七月進行的MF Global Holdings Ltd. (MF Global)可換股票據的發售（合計本金額約爲5.75億元）的相關發售材料中，未有（其中包括）充份說明MF Global涉及歐洲主權債務的性質、範圍及風險，違反聯邦證券法的披露規定。
user: Please translate the following sentence from English to Chinese: Our audit work has been undertaken so that we might state to the Company’s members those matters we are required to state to them in an auditor’s report and for no other purpose.

assistant: 吾等的審覈工作，只爲可按照規定在覈數師報告中向貴公司股東陳述所須陳述的事宜，而並無其他目的。
user: Please translate the following sentence from English to Chinese: The funding cost will fluctuate throughout the life of the CBBCs Strike Level

assistant: 資金成本於牛熊證期內將波動不定
user: Please translate the following sentence from English to Chinese: 3 Mandatory Call Termination and Automatic Exercise

assistant: 3 強制收回終止及自動行使
user: Please translate the following sentence from English to Chinese: Recent market conditions are likely to lead to an increase in opportunities to acquire distressed assets, and we may determine opportunistically to increase our exposure to these types of assets.

assistant: 就近期市場狀況而言，獲取受壓資產會有所增加，本公司或會藉此機會增加該類資產。