billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Unlike the RQFII regime (where a certain amount of investment quota is granted to each RQFII licence holder), the Daily Quota under China Connect is applicable to the whole market and limits the maximum net buy value of cross-boundary trades under China Connect each day. Daily Quota limitations may prevent such ETF from purchasing the eligible mainland Chinese securities when it is otherwise advantageous to do so.

assistant: 不同於 RQFII制度（每名RQFII許可證持有人獲授若干金額的投資額度），中華通項下的每日額度適用於整個市場，其限制了中華通項下每日跨境買賣的最高淨買入價值。 每日額度限制或會令該交易所買賣基金不能在有利情況下買入合資格中國內地證券。
user: Please translate the following sentence from English to Chinese: The system also includes stop loss limits and stress testing.

assistant: 系統亦包括止蝕額額度及壓力測試。
user: Please translate the following sentence from English to Chinese: Other aspects of Executive Board compensation Minimum share ownership requirements The Group applies minimum share ownership requirements for members of the Executive Board as follows:

assistant: 執行委員會薪酬的其他方面最低持股規定本集團就執行委員會成員採用的最低持股規定如下：
user: Please translate the following sentence from English to Chinese: Residual Value per Board Lot

assistant: 每個買賣單位之＝ 　剩餘價值
user: Please translate the following sentence from English to Chinese: “Global Certificate” means, in respect of the relevant Structured Products, a global certificate registered in the name of the Nominee;

assistant: 「環球證書」就相關的結構性產品而言，指以代名人名義登記的環球證書；
user: Please translate the following sentence from English to Chinese: PARTIES INVOLVED IN THE PROGRAMME Head Office of the Issuer:

assistant: 計劃的各方 發行人總辦事處：
user: Please translate the following sentence from English to Chinese: For a series of put Warrants:

assistant: 如屬一系列認沽認股權證：
user: Please translate the following sentence from English to Chinese: For the year ended December 31, 2012 and 2011, the Company sold and/or reclassified (to held-for-sale) $4.1 billion, and $5.8 billion of held-for-investment Corporate loans, respectively.

assistant: 截至二零一二年及二零一一年十二月三十一日止年度，本公司分別出售及╱或重新分類（爲持作出售）41 億元及 58 億美元的持作投資企業貸款。
user: Please translate the following sentence from English to Chinese: or (ii) have expired worthless, and thereby cancel the relevant Warrants.

assistant: 或(ii)到期而無價值的權證。
user: Please translate the following sentence from English to Chinese: Net investment hedges For a derivative or borrowing designated as hedging a net investment in a foreign operation, the gain or loss on revaluing the derivative or borrowing associated with the effective portion of the hedge is recognised in the foreign currency translation reserve and subsequently released to the income statement when the foreign operation is disposed of.

assistant: 淨投資對沖 對沖海外業務淨投資之衍生工具或借貸，其重新評估與對沖之有效部分有關之損益起初於外匯折算儲備確認，其後於海外業務出售時轉撥收益表。
user: Please translate the following sentence from English to Chinese: “Unit” means the unit specified as such in the relevant Supplemental Listing Document;

assistant: 「單位」指有關補充上市文件指定的單位；
user: Please translate the following sentence from English to Chinese: A provision for impairment is recognised when there is objective evidence of impairment, and is calculated based on the present value of expected future cash flows, discounted using the original effective interest rate.

assistant: 如有客觀憑證證明結算日存在減值則會確認撥備。 有關撥備乃以原實際利率按預期未來現金流量之折現值計算。
user: Please translate the following sentence from English to Chinese: Date on which the closing price or the closing level of the underlying asset is determined for calculation of the cash settlement amount upon automatic exercise on expiry

assistant: 釐定相關資產的收市價或收市水平以計算到期時自動行使的現金結算金額的日期
user: Please translate the following sentence from English to Chinese: This introductory rate has usually been significantly below the fully indexed rate.

assistant: 此預備利率一般遠低於整體指數利率。
user: Please translate the following sentence from English to Chinese: For additional information regarding JPMorgan Chase’s employee stockbased incentives, see Note 10 on pages 231–232 of the 2015 Form 10-K.

assistant: 有關 JPMorgan Chase僱員股份獎勵的其他資料，請參閱2015年表格10-K第231頁至232頁附註10。
user: Please translate the following sentence from English to Chinese: The decrease in Underwriting primarily reflected significantly lower net revenues in debt underwriting, primarily due to a decline in leveraged finance and mortgage-related activity, reflecting difficult market conditions.

assistant: 包銷減少主要反映債務包銷的收入淨額大幅下跌，主要由於槓桿財務及按揭相關業務減少，反映市場狀況惡劣。
user: Please translate the following sentence from English to Chinese: Maturity date LIBOR + 2.2%

assistant: 倫敦銀行同業拆息 +2.2%
user: Please translate the following sentence from English to Chinese: You must read this document together with our base listing document dated 5 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 Cash-Settled Callable Bull/Bear Contracts over Index” (the “Conditions”) set out in our Base Listing Document.

assistant: 本文件必須與我們於 2017 年 4 月 5 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「現金結算指數可贖回牛熊證的條款及細則」（「細則」）一節。
user: Please translate the following sentence from English to Chinese: (D) If it is announced that the Fund or Trust is to or may merge or consolidate with or into any other corporation (including becoming, by agreement or otherwise, a subsidiary of or controlled by any person or corporation) (except where the Fund or Trust is the surviving entity in a merger or consolidation) or that it is to or may sell or transfer all or substantially all of its assets, the rights attaching to the Warrants may in the absolute discretion of the Agent be amended no later than the Business Day preceding the consummation of such merger, consolidation, sale or transfer (each a “Restructuring Event”) (as determined by the Agent in its absolute discretion).

assistant: (D) 倘該基金或信託宣佈將會或可能會與任何其他法團兼併或合併（包括以協議或其他方式成爲任何人士或法團之附屬法團或受任何人士或法團控制之法團，惟倘該基金或信託於兼併或合併後爲存續實體則屬例外），或該基金或信託將會或可能會售出或轉讓其全部或大部份資產，認股權證所附之權利在代理人之絕對酌情權下可予以修訂，但不可遲於上述兼併、合併，出售或轉讓（各項均構成「重組事件」）完成前之營業日（由代理人運用絕對酌情權釐定）。
user: Please translate the following sentence from English to Chinese: This Form 6-K (including the exhibit hereto) is hereby (i) incorporated by reference into the Registration Statement on Form F-3 (file no. 333-202913) and (ii) shall be deemed to be “filed” for purposes of the Securities Exchange Act of 1934, as amended.

assistant: 本表格6-K（包括其附件）謹此 (i)以提述方式載入表格F-3 的註冊聲明（檔案編號333-202913）內及(ii) 就一九三四年證券交易法（經修訂）而言被視爲「已呈交」。
user: Please translate the following sentence from English to Chinese: “Interim Currency” means the currency specified as such in the relevant Supplemental Listing Document;

assistant: 「臨時貨幣」指相關補充上市文件指定的貨幣；
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)條所指的證券及期貨事務監察委員會規管?
user: Please translate the following sentence from English to Chinese: in each case, such mutual agreement must be reached no later than 30 minutes before the commencement of trading (including the pre-opening session) (Hong Kong time) on the Trading Day of the Stock Exchange immediately following the day on which the Mandatory Call Event occurs, or such other time as prescribed by the Stock Exchange from time to time.

assistant: 而於各情況下，有關相互協定必須不遲於緊隨發生強制贖回事件後聯交所交易日交易開始前（包括開市前時段）（香港時間）至少 30 分鐘或聯交所不時訂明的其他限期達成。
user: Please translate the following sentence from English to Chinese: ● Can you sell the CBBCs before the Expiry Date?

assistant: ●閣下於到期日前可否出售牛熊證?
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. Authorisation of the CBBCs The issue of the CBBCs was authorised by our board of directors on 19 September 2001.

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。 授權發行牛熊證 我們的董事會於2001年9月19日授權發行牛熊證。
user: Please translate the following sentence from English to Chinese: Level 88, International Commerce Centre, 1 Austin Road West, Kowloon, Hong Kong

assistant: 香港九龍柯士甸道西1號環球貿易廣場88樓
user: Please translate the following sentence from English to Chinese: 2.4.3 Trading Fair value is used for the valuation of trading portfolio assets.

assistant: 2.4.3 交易交易組合資產的估值採用公允價值。
user: Please translate the following sentence from English to Chinese: For example, they are critical to the functioning of the mortgage- and asset-backed securities and commercial paper markets. SPEs may be organized as trusts, partnerships or corporations and are typically established for a single, discrete purpose. SPEs are not typically operating entities and usually have a limited life and no employees.

assistant: SPEs可能作爲信託、夥伴或公司，並一般用作單一及獨立用途。 SPEs並非典型的經營實體，通常爲有限期及並無僱員。
user: Please translate the following sentence from English to Chinese: ¼ July 2008: acquisition of the Slovak bank Istrobanka In general, it will remain KBC Bank’s policy to continue to look for expansion possibilities that fit into its strategy, especially in Central and Eastern Europe.

assistant: 二零零八年七月：收購斯洛伐克銀行 Istrobanka。 總括而言，比利時聯合銀行的政策將仍然爲繼續物色擴充的可能性，配合其策略，特別是中東歐。
user: Please translate the following sentence from English to Chinese: These analyses ultimately are used in the determination of the appropriate level of operational risk capital to hold.

assistant: 這些分析最終將用來決定持有操作性風險資本的適當水平。
user: Please translate the following sentence from English to Chinese: (2) Over three months through 12 months ...\n

assistant: (2) 3 個月以上但不超過 12 個月 ...\n
user: Please translate the following sentence from English to Chinese: Long-term debt payable to JPMorgan Chase & Co. and affiliates\n

assistant: 應付JPMorgan Chase & Co.及聯屬公司長期債務\n
user: Please translate the following sentence from English to Chinese: Mortgage and other asset-backed loans and securities .

assistant: 按揭及其他資產抵押貸款及證券 .
user: Please translate the following sentence from English to Chinese: 5.h PAST-DUE LOANS, WHETHER IMPAIRED OR NOT, AND RELATED COLLATERAL OR OTHER GUARANTEES

assistant: 5.h 逾期分期借款（不論是否已減值）及相關抵押品或其他抵押
user: Please translate the following sentence from English to Chinese: Prior to repurchasing common stock, the firm must receive confirmation that the FRB does not object to such capital action.

assistant: 回購普通股前，公司必須獲得聯邦儲備局確認不反對有關資本行動。
user: Please translate the following sentence from English to Chinese: The business remains responsible for the management of the counterparty and of the risk position, but RMG oversight is increased to ensure that positions are managed for optimal outcomes.

assistant: 該業務仍負責對手方及風險持倉之管理，惟增加風險管理分部之監督，以確保管理持倉之最佳效果。
user: Please translate the following sentence from English to Chinese: 15 November 2017 Hong Kong Exchanges and Clearing Limited (“HKEX”), The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) and Hong Kong Securities Clearing Company Limited take no responsibility for the contents of this document, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this document.

assistant: 2017 年 11 月 15 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: Moody's Investors Service, Inc.

assistant: 穆迪投資者服務公司
user: Please translate the following sentence from English to Chinese: The value of our structured product will decrease over time.

assistant: 本公司的結構性產品的價值將隨著時間而下降。
user: Please translate the following sentence from English to Chinese: The information contained in this announcement is not for distribution, directly or indirectly, in or into the United States.

assistant: 本公告所載資料不得於或向美國直接或間接分發。
user: Please translate the following sentence from English to Chinese: Following the disclosure of the US cross-border matter and the settlements with the DOJ and the SEC, tax and regulatory authorities in a number of countries have made inquiries and served requests for information located in their respective jurisdictions relating to the cross-border wealth management services provided by UBS and other financial institutions. UBS is cooperating with these requests strictly within the limits of financial privacy obligations under Swiss and other applicable laws.

assistant: 在美國跨境業務的事宜和與司法部及證交會的和解曝光後，多個國家的稅務和監管機構紛紛查詢及要求提供在相關司法管轄區有關 UBS 及其他金融機構提供跨境業務財富管理服務的資料。 UBS 正就提供資料的要求衷誠合作，並緊守瑞士法律及其他適用法律所規定的財務私隱義務。
user: Please translate the following sentence from English to Chinese: The IFRIC clarifies how to account for transfers of items of property, plant and equipment by entities that receive such transfers from their customers.

assistant: 國際財務報告詮釋委員會闡清如何計入公司從客戶收取的物業、廠房及設備項目轉讓。
user: Please translate the following sentence from English to Chinese: Deutsche Bank AG was also named as a defendant, along with ten other financial institutions, in two putative class actions, filed in the United States District Court for the Southern District of New York, asserting violations of the antitrust laws.

assistant: 德意志銀行亦與另外十間財務機構在兩宗懲罰性集體訴訟中被指名爲辯方，被指控違反反壟斷法，有關訴訟已呈交紐約南部美國地區法院。
user: Please translate the following sentence from English to Chinese: Condensed Consolidated Statements of Financial Condition as of March 31, 2016 and December 31, 2015

assistant: 於二零一六年三月三十一日及二零一五年十二月三十一日的綜合財務狀況簡明報表
user: Please translate the following sentence from English to Chinese: In November 2008, the firm contributed subsidiaries into GS Bank USA, and Group Inc. agreed to guarantee the reimbursement of certain losses, including credit-related losses, relating to assets held by the contributed entities.

assistant: 於二零零八年十一月，公司將附屬公司注入GS Bank USA，且Group Inc.同意擔保有關被注入實體持有之資產的若干損失作出彌償，包括信貸相關損失。
user: Please translate the following sentence from English to Chinese: Matters beyond the scope of authorization of the general meeting should be submitted to the general meeting for consideration.

assistant: 超過股東大會授權範圍的事項，應當提交股東大會審議。
user: Please translate the following sentence from English to Chinese: When it becomes likely that a borrower is either unable or unwilling to pay, JPMorgan Chase Bank, N.A. obtains a broker’s price opinion of the home based on an exterior-only valuation (“exterior opinions”), which is then updated at least every six months thereafter.

assistant: 當借款人可能無法或不願付款之時，JPMorgan Chase Bank, N.A.會向經紀收取基於外部估值所得的房屋價格意見（「外部意見」），其後最少每六個月更新一次。
user: Please translate the following sentence from English to Chinese: our related transaction costs;

assistant: - 我們的有關交易成本；
user: Please translate the following sentence from English to Chinese: $ in millions U.S. government and federal agency obligations Non-U.S. government and agency obligations Mortgage and other asset-backed loans and securities:

assistant: 百萬元美國政府及聯邦機構債務非美國政府及機構債務按揭及其他資產抵押貸款及證券：
user: Please translate the following sentence from English to Chinese: 10 Warrants

assistant: 10 份認股權證
user: Please translate the following sentence from English to Chinese: If as a result of a Settlement Disruption Event, it is not possible for the Issuer to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Holder on the original Settlement Date, the Issuer shall use its reasonable endeavours to (i) procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Holder and (ii) notify the Holder in accordance with Condition 11, as soon as reasonably practicable after the original Settlement Date.

assistant: 倘因發生結算中斷事件，發行人無法在原訂結算日安排透過中央結算系統以電子交易方式向持有人的有關指定銀行賬戶作出付款，則發行人須合理盡力於原訂結算日後，在合理切實可行情況下儘快(i)安排透過中央結算系統以電子交易方式向持有人的有關指定銀行賬戶作出付款並 (ii) 根據細則 11 通知持有人。
user: Please translate the following sentence from English to Chinese: The following summary does not necessarily set out all the risks related to the structured products and you should not rely on it without reference to the relevant conditions of this document.

assistant: 下列摘要未必載列有關結構性產品的所有風險。 閣下不應在並無參考本文件相關細則的情況下倚賴下列摘要。
user: Please translate the following sentence from English to Chinese: JPMorgan Chase’s payment obligations under those agreements will be deemed satisfied by JPMorgan Chase’s payments and provisions of relief under the global settlement.

assistant: JPMorgan Chase 於該等協議項下的支付責任將被視爲透過 JPMorgan Chase 於總和解項下的付款及提供救濟予以履行。
user: Please translate the following sentence from English to Chinese: Subject to such payment having been made, the Issuer shall have no obligation towards the relevant CBBC Holder under the CBBCs subsequent to such Expiry Date or the date on which a Mandatory Call Event occurs (as the case may be).

assistant: 待支付有關款項後，發行人不會於該屆滿日期或強制收回事件發生之日（視乎情況而定）後對有關牛熊證持有人承擔有關牛熊證之責任。
user: Please translate the following sentence from English to Chinese: Each quarter, an impairment committee meets to determine whether impairment charges need to be recognised, with the decision it takes being based on a set of coherent indicators.

assistant: 減值委員會每季舉行會議，決定是否須確認減值變動，其決定依據一組有聯繫的指標作出。
user: Please translate the following sentence from English to Chinese: Consolidated financial statements at 31 December 2009 includes the post-tax profits or losses of discontinued operations, the post-tax gain or loss arising from remeasurement at fair value less costs to sell, and the post-tax gain or loss on disposal of the operation. 1.h EMPLOYEE BENEFITS Employee benefits are classified in one of four categories:

assistant: 於二零零九年十二月三十一日的綜合財務報表 下。 此項目包括終止經營業務的稅後溢利或虧損、按公允價值減出售成本重新計量產生的稅後收益或虧損，以及出售經營業務所得稅後收益或虧損。 1.h 僱員福利僱員福利可分爲以下四類：
user: Please translate the following sentence from English to Chinese: We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

assistant: 我們相信，我們從審覈中取得的憑證足以爲我們的審覈意見提供合理的基礎。
user: Please translate the following sentence from English to Chinese: The premium or discount applied to the characteristics of the properties is within minus 20% and plus 20%.

assistant: 就該等物業特性採用的溢價或折讓介乎-20%及+20%之間。
user: Please translate the following sentence from English to Chinese: Save as disclosed in the Listing Documents, the Issuer and our Guarantor are not aware, to the best of the Issuer’s and our Guarantor’s knowledge and belief, of any litigation or claims of material importance in the context of the issue of Warrants pending or threatened against the Issuer or our Guarantor. Has our or our Guarantor’s financial position changed since last financial year-end?

assistant: 除上市文件披露者外，就發行人及我們的擔保人之所知及所信，發行人及我們的擔保人分別就認股權證的發行而言，並無尚未了結或面臨威脅的任何訴訟或重大申索。 我們的擔保人的信貸評級是甚麼?
user: Please translate the following sentence from English to Chinese: The increase in interest rates was primarily due to wider spreads.

assistant: 利率上升主要是由於息差擴闊所致。
user: Please translate the following sentence from English to Chinese: The expression Warrant Holder shall be construed accordingly.

assistant: 權證持有人這一名稱須據此解釋。
user: Please translate the following sentence from English to Chinese: Such a meeting may be convened by the Issuer or by Warrantholders holding not less than 10 per cent. of the Warrants 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認股證不少於 10% 之認股證持有人召開。
user: Please translate the following sentence from English to Chinese: The effective interest rate is the rate that discounts estimated future cash receipts or payments through the expected life of the financial instrument or, when appropriate, a shorter period, to the net carrying amount of the financial asset or liability.

assistant: 實際利率乃將金融工具在預期可使用年期或（如適用）較短時期內之估計未來現金收支折現爲金融資產或負債之賬面淨值所使用的利率。
user: Please translate the following sentence from English to Chinese: 3 Changes in accounting policies The HKICPA has issued a number of amendments to HKFRSs and one new Interpretation that are first effective for the current accounting period of the Group.

assistant: 3. 會計政策變動香港會計師公會頒佈了多項香港財務報告準則的修訂及一項新詮釋，而這些準則在本集團本會計期間首次生效。
user: Please translate the following sentence from English to Chinese: – acquisitions, including the ability to integrate acquired businesses successfully, and divestitures, including the ability to sell non-core assets;

assistant: －收購（包括成功整合已收購業務的能力）及分拆（包括出售非核心資產的能力）；
user: Please translate the following sentence from English to Chinese: (3) Includes $802 million and $741 million as of March 2010 and December 2009, respectively, of CDOs and collateralized loan obligations backed by corporate obligations.

assistant: (3) 包括分別於二零一零年三月及二零零九年十二月的公司責任抵押的債務抵押證券及貸款抵押證券8.02億元及7.41 億元。
user: Please translate the following sentence from English to Chinese: (1) Excludes $1.0 billion of loans accounted for under the fair value option.

assistant: (1) 不包括根據公平值選擇權入賬的貸款 10 億美元。
user: Please translate the following sentence from English to Chinese: Unrated securities have primarily related to corporate issuers, but during 2017 the Group also purchased unrated government securities.

assistant: 未被評級的證券主要與企業發行人有關，但本集團亦曾於二○一七年購買未被評級的政府債券。
user: Please translate the following sentence from English to Chinese: Unless otherwise stated, capitalised terms used herein shall have the same meanings as those defined in the Issue Announcement.

assistant: 除非另有所指，本公告所用詞彙與該發行公告定義者具有相同涵義。
user: Please translate the following sentence from English to Chinese: Separately, JPMorgan Securities, as successor to Bear, Stearns & Co. Inc., along with other underwriters and certain individuals, are defendants in an action pending in state court in California brought by MBIA Insurance Corp. (“MBIA”).

assistant: 另一方面，作爲Bear, Stearns & Co. Inc.繼承人的JPMorgan Securities（連同其他包銷商及若干個人）在MBIA Insurance Corp.（「MBIA」）提出而待加利福尼亞州法院作出判決的訴訟中被列爲被告。
user: Please translate the following sentence from English to Chinese: The following table provides a comparison of the fair values of outstanding deferred compensation awards at the end of 2012 and 2013, respectively, indicating the value of changes due to implicit and explicit adjustments.

assistant: 下表提供截至二零一二年與二零一三年底的未歸屬遞延薪酬獎勵的公平值比較，說明由暗示及明示調整所致的變動價值。
user: Please translate the following sentence from English to Chinese: Purchased assets, where the Bank and consolidated entity are the lessor under operating leases, are carried at cost and depreciated over their useful lives which vary depending on each class of asset and range from 3 to 40 years.

assistant: 本行及綜合實體作爲經營租賃出租人之所購置資產按成本值入賬，並按其可使用年期折舊。 可使用年期因不同類別資產而異，由3至40年不等。
user: Please translate the following sentence from English to Chinese: The CVA for all Monolines is based upon an expected exposure methodology.

assistant: 單線保險公司的信貸估值調整以預期的持倉方法爲基準。
user: Please translate the following sentence from English to Chinese: The shareholders of the Company shall pay relevant taxes and/or be entitled tax reliefs according to above provisions.

assistant: 本公司股東依據上述規定繳納相關稅項和╱或享受稅項減免。
user: Please translate the following sentence from English to Chinese: Memorandum items 1 through 4 annually w ith the December report.

assistant: 每年於十二月報告填寫備忘錄第 1 至 4 項。
user: Please translate the following sentence from English to Chinese: RISK MANAGEMENT LIQUIDITY RISK

assistant: 9∣風險管理∣流動風險
user: Please translate the following sentence from English to Chinese: The Warrantholders will not be required to deliver any exercise notice and the Issuer or its agent will pay to the Warrantholders the Cash Settlement Amount (if any) in accordance with Condition 4(B)(d).

assistant: 權證持有人毋須提交任何行使通知，而發行人或其代理人將根據細則 4(B)(d)規定向權證持有人支付現金結算款（如有）。
user: Please translate the following sentence from English to Chinese: II. THE ISSUANCE AND LISTING OF SECURITIES

assistant: 二、證券發行與上市情況
user: Please translate the following sentence from English to Chinese: At any reporting date, the Group must estimate the expected future tax deduction based on the current share price.

assistant: 本集團須於各報告日期根據目前的股價估計預期未來稅務減免。