billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: These observed changes were taken into account in the fair value estimated for financial assets.

assistant: 釐定金融資產估計公允價值時，已考慮該等可觀察的變動。
user: Please translate the following sentence from English to Chinese: The initial Funding Cost applicable to the CBBCs is specified on page 2 of this document.

assistant: 牛熊證適用的初始資金成本列於本文件第二頁。
user: Please translate the following sentence from English to Chinese: (1) Includes FTE adjustments of $44 million and $134 million for the three and nine months ended September 30, 2013 compared to $56 million and $164 million for the same periods in 2012.

assistant: (1) 包括截至二零一三年九月三十日止三個月及九個月的按全面應課稅等值調整分別爲 4,400 萬美元及 1.34 億美元，二零一二年同期則分別爲 5,600 萬美元及 1.64 億美元。
user: Please translate the following sentence from English to Chinese: Results from these items are recorded in other income (loss).

assistant: 該等項目的結果計入其他收入（虧損）。
user: Please translate the following sentence from English to Chinese: Such a meeting may be convened by the Issuer or by CBBC Holders holding not less than 10 per cent. of the CBBCs for the time being remaining unexercised.

assistant: 該會議可由發行人或持有當時尚未行使之牛熊證不少於 10% 之牛熊證持有人召開。
user: Please translate the following sentence from English to Chinese: Allowance for loan losses Allowances for loan losses are made to reserve for estimated losses in outstanding loans for which there is any doubt about the borrower’s capacity to repay the principal and/or the interest.

assistant: 貸款損失撥備本行作出貸款損失撥備，以準備借款人償還本金及或利息的能力存在任何疑問的未償還貸款的估計損失。
user: Please translate the following sentence from English to Chinese: (1) Payment default constitutes failure to pay principal or interest when due per the contractual terms of the loan.

assistant: (1) 無法根據貸款的合約條款於到期時支付本金或利息即屬付款違約。
user: Please translate the following sentence from English to Chinese: 47 SEGMENT REPORTING (continued)

assistant: 47 分部報告（續）
user: Please translate the following sentence from English to Chinese: A total return swap may terminate upon a default of the reference asset subject to the provisions of the related total return swap agreement between the protection seller and the protection buyer.

assistant: 總回報掉期可因參考資產的違約而終止，惟受限於保障出售者與保障購買者之間相關總回報掉期協議的條款。
user: Please translate the following sentence from English to Chinese: Accordingly, nothing in this announcement should be taken as (or is) a representation as to the details of the Dutch Scheme or that RBS plc will or will not become the issuer or guarantor of any of the RBS N.V. securities or guarantees, whether in the manner described in this announcement, in accordance with the timing set out in this announcement, or at all.

assistant: 因此，本公佈的任何內容不應被視爲，亦非有關荷蘭計劃的詳情的聲明，亦不表示RBS plc將會或不會按本公佈所載時間成爲任何RBS N.V.的證券或擔保的發行人或擔保人（不論是否按本公佈所述方式），或甚至會否成爲發行人或擔保人。
user: Please translate the following sentence from English to Chinese: (Column G)

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

assistant: 由上市日起至緊接期滿日前的交易日止（包括首尾兩日），閣下可於聯交所買賣牛熊證。
user: Please translate the following sentence from English to Chinese: and d) Pricing models whose inputs are derived principally from or corroborated by observable market data through correlation or other means for substantially the full term of the asset or liability (examples include certain residential and commercial mortgage related assets, including loans, securities and derivatives).

assistant: 及 d) 輸入值乃主要源自或於資產或負債的整段年期大致透過相互關係或其他方式觀察得出的市場數據作證的定價模型 （例子包括若干住宅及商業按揭相關資產，包括貸款、證券及衍生工具）。
user: Please translate the following sentence from English to Chinese: Furthermore, we engage in commodities trading for precious metal such as gold.

assistant: 此外，公司參與黃金等貴金屬的大宗商品交易。
user: Please translate the following sentence from English to Chinese: Risk weighted assets ("RWA") were CHF 206 billion on a Basel II basis, broadly in line with the level recorded at the end of the first quarter.

assistant: 根據《巴塞爾資本協定 II》計算的風險加權資產（「風險加權資產」）爲 2,060 億瑞士法郎，與第一季結束時錄得的水平大致相若。
user: Please translate the following sentence from English to Chinese: See “Equity Capital Management and Regulatory Capital — Equity Capital Management” above for further information.

assistant: 有關其他資料，請參閱上文「股本資本管理及監管資本－股本資本管理」。
user: Please translate the following sentence from English to Chinese: 2008: Chairman of the Board of Directors of:

assistant: 二零零八年：以下公司之董事會主席：
user: Please translate the following sentence from English to Chinese: Derivatives are accounted for at fair value, net of cash collateral received or posted under enforceable credit support agreements.

assistant: 衍生工具按公允價值扣除可執行的信貸支援協定項下收到或提供之現金抵押品覈算。
user: Please translate the following sentence from English to Chinese: All trading positions, including derivatives, are marked to fair value daily.

assistant: 所有買賣盤（包括衍生工具）均以每天公允價值列賬。
user: Please translate the following sentence from English to Chinese: Investment banking fees are recognized when the Company’s performance under the terms of the contractual arrangements is completed, which is typically at the closing of the transaction.

assistant: 投資銀行收費於本公司完成履行合約安排條款時確認，一般於交易結束時進行。
user: Please translate the following sentence from English to Chinese: The evidence of your interest in the Warrants, and the efficiency of the ultimate payment of the Cash Settlement Amount net of Exercise Expenses (if any), are subject to the CCASS Rules.

assistant: 閣下於認股權證的權益的憑證及最終支付現金結算金額（經扣除行使費用（如有））的效率均受中央結算系統規則所規限。
user: Please translate the following sentence from English to Chinese: The Group has entered into credit default swaps for portfolio management purposes, referencing loan assets with a notional value of $22.1 billion (2011: $20.3 billion).

assistant: 本集團就組合管理目的訂立信用違約掉期合約，其相關的貸款資產的名義金額爲 221 億元（二〇一一年：203 億元）。
user: Please translate the following sentence from English to Chinese: The issued and fully paid-up ordinary share capital of the Issuer was made up of HK$22,493,968,235 comprising 8,997,587,294 ordinary shares of HK$2.50 each.

assistant: 發行人的已發行繳足普通股本爲 22,493,968,235 港元（分爲 8,997,587,294 股每股面值 2.50 港元之普通股）。
user: Please translate the following sentence from English to Chinese: Tier 1 common, a non-GAAP financial measure, is used by banking regulators, investors and analysts to assess and compare the quality and composition of JPMorgan Chase Bank, N.A.’s capital with the capital of other financial services companies.

assistant: 銀行監管機構、投資者及分析師使用第一級普通（非公認會計原則金融估量值）評估JPMorgan Chase Bank, N.A.資本的質素及組成，以及與其他金融服務公司的資本進行對比。
user: Please translate the following sentence from English to Chinese: However, these good performances were more than offset by lower Investment Banking activity in a sluggish market, and by still challenging market conditions for commodity derivatives and unfavourable market conditions for corporate hedging.

assistant: 然而，市場疲弱導致投資銀行業務減少、商品衍生工具的市場環境仍然艱難，加上企業對沖活動的不利市況，三者足以抵銷上述良好表現。
user: Please translate the following sentence from English to Chinese: Risks of Structured Products Investors are warned that the price of the Structured Products may fall in value as rapidly as it may rise and holders may sustain a total loss of their investment. Prospective purchasers should therefore ensure that they understand the nature of the Structured Products and carefully study the risk factors set out in the relevant listing documents and, where necessary, seek professional advice, before they invest in the Structured Products.

assistant: 結構性產品之風險投資者需注意，結構性產品的價格可急升亦可急跌，持有人的投資可能會蒙受全盤損失。 有意購買人因此在投資於結構性產品前，應確保本身瞭解結構性產品之性質，仔細研究有關上市文件所載的風險因素，並(如有需要)尋求專業意見。
user: Please translate the following sentence from English to Chinese: and (b) in respect of an Index Exchange located outside Hong Kong, the period specified in the relevant Supplemental Listing Document;

assistant: 及 (b) 就香港以外的指數交易所而言，指有關補充上市文件指定的期間；
user: Please translate the following sentence from English to Chinese: See “Equity Capital Management and Regulatory Capital — Equity Capital Management” below for further information about these scenario analyses.

assistant: 有關該等情景分析的其他資料，請參閱下文「股本管理及監管資本－股本管理」。
user: Please translate the following sentence from English to Chinese: (ii) if the closing auction session is applicable, the afternoon session and the closing auction session shall be considered as one Pricing Session only;

assistant: (ii) 如收市競價交易時段適用，午市時段及收市競價交易時段亦將僅被視爲一個定價時段；
user: Please translate the following sentence from English to Chinese: Currency:

assistant: 幣種：
user: Please translate the following sentence from English to Chinese: If JPMorgan Chase Bank, N.A. were to record a deferred tax liability associated with these undistributed earnings, the amount would be approximately $6.4 billion at December 31, 2013.

assistant: 於 2013年12月31日，倘若JPMorgan Chase Bank, N.A.就該等未分派盈利確認遞延稅項負債，有關金額將爲64億美元。
user: Please translate the following sentence from English to Chinese: The Issuer will not be liable to any Warrantholder for any interest in respect of the Cash Settlement Amount or any loss or damage that such Warrantholder may suffer as a result of the existence of a Settlement Disruption Event.

assistant: 發行人將毋須就任何認股權證持有人之任何現金結算金額之利息或因存在結算干擾事件而可能蒙受之任何損失或損害承擔法律責任。
user: Please translate the following sentence from English to Chinese: However, adverse economic conditions or changing circumstances are more likely to weaken the obligor’s capacity to meet its financial commitments. Plus (+) or minus (-) The above ratings (except for ‘AAA’) may be modified by the addition of a plus or minus sign to show relative standing within the major rating categories.

assistant: 然而，不利經濟狀況或變化情況甚有可能削弱債務人履行其財務承擔的能力。 加 (+) 或減（－） 上述評級（「AAA」評級除外）或可附上加或減符號加以修飾，表示在主要評級分類中的相對地位。
user: Please translate the following sentence from English to Chinese: The FIRO provides a regime for the orderly resolution of financial institutions with a view to avoiding or mitigating the risks otherwise posted by their non-viability to the stability and effective working of the financial system of Hong Kong, including the continued performance of critical financial functions.

assistant: FIRO 爲金融機構設立一個有序處置的機制，在一旦有金融機構不可持續經營時，避免或減輕對香港金融體系穩定和有效運作所構成的風險，包括繼續履行重要的金融職能。
user: Please translate the following sentence from English to Chinese: As at 30 June 2018, the corporate bond with a total nominal amount of RMB4 billion is due within one year and is therefore classified as “Longterm bonds due within one year” (Note 43 (5)).

assistant: 截至 2018 年 6 月 30 日，面值總額爲人民幣 40 億元的公司債券將在一年內到期，因此被歸類至一年內到期的長期債券中，詳見附註 43(5)。
user: Please translate the following sentence from English to Chinese: (e) Automatic Exercise.

assistant: e) 自動行使。
user: Please translate the following sentence from English to Chinese: These derivatives are used to manage interest rate exposure in certain fixedrate unsecured long-term and short-term borrowings, and deposits, and to manage foreign currency exposure on the net investment in certain non-U.S. operations.

assistant: 該等衍生工具用於管理若干定息無抵押長期及短期借貸與存款的利率風險敞口及管理於若干非美國業務的淨投資的外幣風險敞口。
user: Please translate the following sentence from English to Chinese: These include shares, interest-earning securities, and liabilities from short sales of financial instruments.

assistant: 包括股票、有息證券，以及由短期出售金融工具而產生的負債。
user: Please translate the following sentence from English to Chinese: The effect of two negative changes in each of the key assumptions used to determine the fair value of retained interests is required to be disclosed.

assistant: 用作釐定保留權益公允價值的各項主要假設的兩項負面變動影響必須予以披露。
user: Please translate the following sentence from English to Chinese: If any series of Structured Products are not listed or traded on any exchange, pricing information for such series of Structured Products may be difficult to obtain and the liquidity of that series of Structured Products may be adversely affected.

assistant: 倘任何系列結構性產品並無在任何交易所上市或買賣，則難以取得其價格資料，而該系列結構性產品之流通量亦可能會受到不利影響。
user: Please translate the following sentence from English to Chinese: Each purchaser of Structured Products acknowledges that the Issuer and others will rely upon the truth and accuracy of the foregoing acknowledgments, representations and agreements and agrees that if any of the acknowledgments, representations or agreements deemed to have been made by it by its purchase of Structured Products are no longer accurate, it shall promptly notify the Issuer.

assistant: 每名結構性產品買家確認，發行人及其他人士將倚賴前述確認、聲明或協定的真實性及準確性，並同意倘因其購買結構性產品而已由其作出的任何確認、聲明或協定不再正確，其將盡快通知發行人。
user: Please translate the following sentence from English to Chinese: Par value of collateral held by VIEs(d) $ 5.5 10.2

assistant: 可變動權益實體持有 抵押品面值(d) $ 5.5 10.2
user: Please translate the following sentence from English to Chinese: The pretax gain (loss) recorded in the Foreign currency translation adjustment account within Accumulated other comprehensive income (loss), related to the effective portion of the net investment hedges, is $587 million and $(1,068) million for the years ended December 31, 2011 and 2010, respectively.

assistant: 截至二零一一年及二零一零年十二月三十一日止年內，於累積其他綜合收益╱（虧損）內，有關投資對沖淨額有效部分的外幣兌換調整賬項分別錄得除稅前收益╱（虧損）5.87 億元及（10.68）億元。
user: Please translate the following sentence from English to Chinese: Year Ended December 2010.

assistant: 截至二零一零年十二月止年度。
user: Please translate the following sentence from English to Chinese: Pre-tax earnings

assistant: 稅前盈利
user: Please translate the following sentence from English to Chinese: Any sums of money that are due under this Guarantee and which may not be recoverable from Citibank as a result of legal limitation on or disability or incapacity of Citibank or any other fact or circumstances, whether or not known to Citibank, shall be recoverable from Citibank on an indemnity basis, and Citibank shall for purposes of this Guarantee be deemed to be a principal debtor.

assistant: 根據本擔保書而欠負及可能因法律限制或 Citibank 無能力或無行爲能力或任何其他事實或情況（不論 C i t i b a n k 是否知悉）而無法向 C i t i b a n k 追討的任何款項，可按彌償基準向 Citibank 追討，而就本擔保書而言，Citibank 應當視作主債務人。
user: Please translate the following sentence from English to Chinese: Merrill Lynch generally consolidates failed securitization VIEs where it retains the residual interests in the VIE and therefore absorbs the majority of the VIE’s expected losses, gains or both.

assistant: Merrill Lynch保留其於可變權益實體中的剩餘權益時一般綜合未變現的證券化可變權益實體，因此，吸收大部分可變權益實體的預期虧損、收益或兩者均有。
user: Please translate the following sentence from English to Chinese: Upon the resolution of general meeting for the liquidation of the Company, all functions and powers of the Board shall immediately cease.

assistant: 股東大會進行清算的決議通過之後，公司董事會的職權立即終止。
user: Please translate the following sentence from English to Chinese: Generally, one of the conditions to qualify for these modifications is that a minimum number of payments (typically ranging from one to three) be made.

assistant: 一般而言，還款必須達最少次數（通常介乎一至三次）爲符合修訂條件之一。
user: Please translate the following sentence from English to Chinese: fair value

assistant: 公平值
user: Please translate the following sentence from English to Chinese: Attendance of the members of the Nomination Committee at the meetings held during the Reporting Period

assistant: 報告期內，提名委員會委員出席會議情況
user: Please translate the following sentence from English to Chinese: 27. Deferred tax continued At 31 December 2012, the Group has net deferred tax assets of $530 million (2011: $705 million).

assistant: 27. 遞延稅項續 於二○一二年十二月三十一日，本集團的遞延稅項資產淨值爲 5.30 億元（二○一一年：7.05 億元）。
user: Please translate the following sentence from English to Chinese: Sales restrictions on the remaining 2.0 billion CCB shares continue until August 2013 and accordingly these shares are carried at cost.

assistant: 餘下 20 億股中國建設銀行股份的銷售限制將一直生效直至二零一三年八月，此等股份將繼續按成本基準列賬。
user: Please translate the following sentence from English to Chinese: On consolidation, exchange differences arising from the translation of the net investment in foreign entities, and of borrowings and other currency instruments designated as hedges of such investments, are taken to other comprehensive income.

assistant: 於綜合帳目時，因換算投資於海外機構的投資淨額，以及有關的借貸和指定作爲避險該等投資的其他貨幣工具時所產生的匯兌差額，均計入其他全面收入內。
user: Please translate the following sentence from English to Chinese: In addition, as such determinations are typically applied on a jurisdictional level rather than on an entity level, we will generally need to rely on jurisdictions’ willingness to collaborate.

assistant: 此外，由於司法管轄區一般在司法管轄層面而非實體層面應用有關決定，本行一般只需依賴司法管轄區是否願意合作。
user: Please translate the following sentence from English to Chinese: However, thanks to the prudent and professional approach of our employees, we are convinced that we can continue to successfully address these challenges.

assistant: 儘管如此，憑藉我們員工的謹慎、專業，我們相信，我們定能繼續成功克服種種挑戰。
user: Please translate the following sentence from English to Chinese: In a basic lending arrangement, interest is mainly consideration for the time value of money and credit risk.

assistant: 在基本貸款安排中，利息是貨幣時間值與信貸風險的主要考慮因素。
user: Please translate the following sentence from English to Chinese: Securitization Activities.

assistant: 證券化活動。
user: Please translate the following sentence from English to Chinese: Further, third party withdrawals were made from a liquidity facility provided by Rabobank, part of which (EUR 365 million) had been hedged with subprime-related assets and for which a EUR 51 million provision has been made for reasons of prudence.

assistant: 此外，透過荷蘭合作銀行提供之流動資金信貸作出第三方撤回，其中 3.65億歐元被次級按揭相關資產對沖，而爲審慎計，已作出 51,000,000歐元之撥備。
user: Please translate the following sentence from English to Chinese: ■ the obligation to recognise a liability even though the put options have not been exercised means that, in order to be consistent, the Group must use the same accounting treatment as that applied to transactions in Non-controlling interests.

assistant: ■就確認負債之責任而言，即使認沽期權仍未獲行使，但爲保持一致性起見，集團須採用與處理非控制性權益交易相同之會計處理方法。
user: Please translate the following sentence from English to Chinese: Section 7 – Other Information Management’s report on internal control over financial reporting under section 404 of the Sarbanes-Oxley Act Under Section 404 of The Sarbanes-Oxley Act of 2002, ABN AMRO is required to assess the effectiveness of its internal control over financial reporting as of 31 December 2009 and report, based on that assessment, whether ABN AMRO’s internal controls over financial reporting are effective.

assistant: 第七節－其他資料 管理層根據「薩班斯–奧克斯法案」第 404條就財務報告內部監控的報告 根據2002年的「薩班斯–奧克斯法案」第404條， ABN AMRO須評估其截至2009年 12月31日的財務報告內部監控的效能，並基於該報告評估ABN AMRO財務報告的內部監控是否有效。
user: Please translate the following sentence from English to Chinese: (2) See Note 19 to the Consolidated Financial Statements for the roll-forward of MSRs.

assistant: (2) 有關結轉按揭債務管理權，參閱綜合財務報表附註 19。
user: Please translate the following sentence from English to Chinese: The settlement also provided for modifications to each credit card network’s rules, including those that prohibit surcharging credit card transactions.

assistant: 該和解亦規定對各信用卡網絡規則作出修訂，包括禁止對信用卡交易徵收附加費的規則。
user: Please translate the following sentence from English to Chinese: Note 16. Business Segments In reporting to management, the firm’s operating results are categorized into the following three business segments:

assistant: 附註16.　業務分類 向管理層呈報時，公司之經營業績分爲三個業務範疇：
user: Please translate the following sentence from English to Chinese: Earnings available to shareholders are estimated based on forecast results, business initiatives and planned capital investments and returns to shareholders.

assistant: 股東所得的盈利按預測業績、業務計劃及計劃資本投資及股東回報而估計。
user: Please translate the following sentence from English to Chinese: The net book value of each reporting unit reflected an allocation of total shareholders’ equity and represented the estimated amount of shareholders’ equity required to support the activities of the reporting unit under guidelines issued by the Basel Committee on Banking Supervision (Basel Committee) in December 2010.

assistant: 各報告單位的賬面淨值反映股東權益總額的分配，並相當於根據巴塞爾銀行監管委員會（巴塞爾委員會）於二零一零年十二月頒佈的指引，支援報告單位的活動所需的股東權益的估計金額。
user: Please translate the following sentence from English to Chinese: The Market Risk Stress Testing Policy is designed to ensure that adherence to Group market risk stress appetite is achieved.

assistant: 市場風險壓力測試政策乃爲確保遵守集團市場風險壓力取向而設。
user: Please translate the following sentence from English to Chinese: The Company completed the business registration for such changes on 23 February 2010.

assistant: 2010年2月23日，公司辦理了工商登記變更手續。
user: Please translate the following sentence from English to Chinese: The sale contract has been signed and the closing of this transaction is expected in the third quarter 2010.

assistant: 出售合約已簽署及預於2010年第三季度結束此交易。
user: Please translate the following sentence from English to Chinese: In addition, the Firmwide Risk Committee is responsible for approving our risk limits framework, subject to the overall limits approved by the Risk Committee of the Board, at a variety of levels and monitoring these limits on a daily basis.

assistant: 此外，公司風險委員會負責批准公司在各個不同層面的風險限額框架，並每天監管這些限額，但不得超過董事會的風險委員會批准的整體限額。
user: Please translate the following sentence from English to Chinese: Africa and the Middle East (various regulatory authorities including the South African Reserve Bank and the Financial Services Board and the regulatory authorities of the United Arab Emirates) and the United States of America (including the Board of Governors of the Federal Reserve System (FRB), the Office of the Comptroller of the Currency (OCC) and the Securities and Exchange Commission (SEC)).

assistant: 非洲及中東（多個監管機構，包括南非儲備銀行及財經事務局以及阿拉伯聯合酋長國的監管機構）； 以及美利堅合衆國（包括聯邦儲備系統管理委員會、貨幣監理署及證券交易委員會（美國證監會））。
user: Please translate the following sentence from English to Chinese: The Board of Managing Directors must report regularly to the Supervisory Board, in particular on proposed business policy and strategy, profitability and on the current business of the Bank as well as on any exceptional matters which arise from time to time.

assistant: 管理委員會須定期向監事會彙報，特別是草擬中之業務政策及策略、盈利能力及本銀行現時之業務，以及偶爾出現之任何特別事項。
user: Please translate the following sentence from English to Chinese: Chinese name:

assistant: 中文名稱：
user: Please translate the following sentence from English to Chinese: It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

assistant: 正商譽會於收購後首個完整財政年度結束時作減值檢討，而在其他期間內，假如出現賬面值不能收回的事件或變動時，亦會進行減值檢討。
user: Please translate the following sentence from English to Chinese: “Market Disruption Event” means the occurrence or existence of any suspension of, or limitation imposed on, trading on the Stock Exchange in the Shares if such suspension or limitation is, in the determination of the Issuer and/or Agent, material.

assistant: 「市場受阻事件」指於聯交所買賣之股份發生或出現暫停買賣或對買賣施加限制，而發行人及或代理人認爲該暫停或限制屬重大。
user: Please translate the following sentence from English to Chinese: As at 1 January 2018, the directors of the Company reviewed and assessed the Company’s existing financial assets and loan commitments for impairment using reasonable and supportable information that is available without undue cost or effort in accordance with the requirements of HKFRS

assistant: 於 2018 年 1 月 1 日，本公司董事在無須耗費不必要的人力物力情況下使用合理和可提供合理證據的信息，按照香港財務報告準則第 9 號檢討和評估了公司現時的財務資產和貸款承擔。
user: Please translate the following sentence from English to Chinese: 300,000 Shares

assistant: 300,000股股份
user: Please translate the following sentence from English to Chinese: Table of Contents The difference between the frequency of changes in a loan’s interest rates and payments along with a limitation on changes in the minimum monthly payments of 7.5 percent per year can result in payments that are not sufficient to pay all of the monthly interest charges (i.e., negative amortization).

assistant: 目錄 貸款利率及付款變動的頻率差異，以及每月最低付款變動每年 7.5% 的限制，可能使付款不足以支付所有每月利息開支（即負攤銷）。
user: Please translate the following sentence from English to Chinese: Below is only a descriptive explanation of some terms of our structured products;

assistant: 下文僅說明本公司的結構性產品的部份條款。