billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Marketable equity securities, which are generally classified as available-for-sale.

assistant: 有價股本證券，該等證券一般分類爲可供出售 ;
user: Please translate the following sentence from English to Chinese: As of December 2014

assistant: 於二零一四年十二月
user: Please translate the following sentence from English to Chinese: The novelty and relatively untested nature of the Stock Exchange’s dual counters model may bring additional risks for investing in the Fund:

assistant: 聯交所的「雙櫃檯」模式是嶄新，且相對未經過時間考驗的模式，因此或會爲投資基金帶來額外風險：
user: Please translate the following sentence from English to Chinese: If you purchase the CBBCs, you are relying upon the creditworthiness of us, and have no rights under the CBBCs against the Company which has issued the underlying Shares or any other person.

assistant: 如閣下購買牛熊證，閣下是倚賴我們的信譽，而根據牛熊證，閣下對發行相關股份的公司或任何其他人士並無任何權利。
user: Please translate the following sentence from English to Chinese: What is the Liquidity Provider’s maximum response time for a quote?

assistant: 流通量提供者回應報價最長需時多久?
user: Please translate the following sentence from English to Chinese: Consumer Loans The following table provides information by loan type:

assistant: 消費貸款下表提供貸款類別的資料：
user: Please translate the following sentence from English to Chinese: - Created in 2010, the Valuation Methodology Committee (VMC) meets quarterly to monitor approvals and review models.

assistant: －估值方法委員會(VMC)於二零一零年成立，每季開會以監察批准及檢討模型。
user: Please translate the following sentence from English to Chinese: Furthermore, the interconnectivity of multiple financial institutions with central agents, CCPs, payment processors, securities exchanges, clearing houses and other financial market infrastructures, and the increased importance of these entities, increases the risk that an operational failure at one institution or entity may cause an industry-wide operational failure that could materially affect JPMorgan Chase’s ability to conduct business.

assistant: 另外，多個金融機構與中央代理、中央交易對手、支付平臺、證券交易所、結算所及其他金融市場基礎設施互聯互通，而該等實體的重要性增加，令一間機構或實體營運失靈導致整個行業營運失靈的風險增加，可能對JPMorgan Chase經營業務的能力造成重大影響。
user: Please translate the following sentence from English to Chinese: For additional information on related party derivatives, see Note 23, on page 104 of these Consolidated Financial Statements.

assistant: 有關關連人士衍生工具的額外資料，請參閱本綜合財務報表第104頁附註23。
user: Please translate the following sentence from English to Chinese: 2. Credit risk During the Reporting Period, the Company mainly faced four types of credit risks, namely

assistant: 2、信用風險報告期內，公司面臨的信用風險主要包括四類：
user: Please translate the following sentence from English to Chinese: Liquidity and capital resources are considered sufficient given the objective and activities of the Company.

assistant: 就本公司的目標及業務而言，流動資金及資本資源應屬足夠。
user: Please translate the following sentence from English to Chinese: Due to such netting processes, determining the amount of collateral that corresponds to credit derivative exposures alone is not possible.

assistant: 因爲該等扣除程序，不可能釐定僅對應於信用衍生工具投資的抵押品金額。
user: Please translate the following sentence from English to Chinese: MORE INFORMATION ABOUT OUR STRUCTURED PRODUCTS AND OUR LISTING DOCUMENTS .

assistant: 本公司的結構性產品及上市文件的其他資料 .
user: Please translate the following sentence from English to Chinese: For a given product, such as corporate debt securities, market comparables may be used to estimate some of the unobservable inputs and then these inputs are incorporated into a discounted cash flow model.

assistant: 就指定產品（如公司債務證券）而言，市場可比較項目可用於估計部分不可觀測輸入值，該等輸入值進而被納入貼現現金流模型。
user: Please translate the following sentence from English to Chinese: 2004 Deferred Bonus Plan Under this plan shares are issued directly to participants upon vesting.

assistant: 二零零四年遞延花紅計劃在此計劃下，股份于歸屬時直接發行予參與者。
user: Please translate the following sentence from English to Chinese: If the Issuer determines, in its sole discretion, that on any Valuation Date a Market Disruption Event has occurred, then that Valuation Date shall be postponed until the first succeeding Business Day on which there was no Market Disruption Event irrespective of whether that postponed Valuation Date would fall on a day that already is or is deemed to be a Valuation Date, provided that if the postponement of a Valuation Date as aforesaid would result in a Valuation Date falling on or after the Expiry Date then (i) the Business Day immediately preceding the Expiry Date (the Last Valuation Date) shall be deemed to be the Valuation Date notwithstanding the Market Disruption Event;

assistant: 如果發行人全權酌情釐定在任何估值日發生市場中斷事件，則該估值日須順延到其後首個並無發生市場中斷事件的營業日，而不論經順延估值日所處日子是否本身已經屬於或視爲估值日，惟若如前所述估值日經順延後處於或遲於到期日，則(i)緊接到期日前的營業日（最後估值日）雖有市場中斷事件，仍須視爲估值日；
user: Please translate the following sentence from English to Chinese: As a market maker, the firm enters into derivative transactions to provide liquidity to clients and to facilitate the transfer and hedging of their risks.

assistant: 作爲市場莊家，公司會訂立衍生工具交易，以爲客戶提供流動性並促進彼等風險的轉移及對沖。
user: Please translate the following sentence from English to Chinese: Expected credit losses, including losses on off-balance-sheet exposures such as lending commitments, will be measured based on historical experience, current conditions and forecasts that affect the collectability of the reported amount.

assistant: 預期信貸虧損（包括借貸承擔等資產負債表外風險敞口的虧損），將根據以往過去經驗、當前狀況及影響所呈報金額可收回性的預測計量。
user: Please translate the following sentence from English to Chinese: Income statement impact due to:

assistant: 對收益表的總體影響
user: Please translate the following sentence from English to Chinese: BNP Paribas, Safran, Apax Partners Midmarket SAS Chief Operating Officer of:

assistant: 法國巴黎銀行、Safran、 Apax Partners Midmarket SAS 以下公司之營運總監：
user: Please translate the following sentence from English to Chinese: If the Cash Settlement Amount is equal to or less than the Exercise Expenses (if any), you will lose all of your investment in the CBBCs.

assistant: 倘現金結算款相等於或低於行使費用（如有），閣下將損失閣下於牛熊證的所有投資。
user: Please translate the following sentence from English to Chinese: (ii) be accompanied by the Global Certificate in the name(s) of the exercising Warrantholder(s);

assistant: (ii) 附有登記在行使權利之權證持有人名下之總額證書；
user: Please translate the following sentence from English to Chinese: 5. DEFINED BENEFIT PENSION SCHEME (CONTINUED) The amounts recognised in the statement of comprehensive income for the year are set out below:

assistant: 5. 界定福利退休金計劃（續）年內於全面收益表內確認的金額載列如下：
user: Please translate the following sentence from English to Chinese: you should refer to the actual terms and conditions of the relevant CBBCs for the legally binding terms.

assistant: 閣下應參閱有關牛熊證的實際條款及細則，以瞭解具法律約束力的條款。
user: Please translate the following sentence from English to Chinese: Regardless of their classification (at fair value through profit or loss, loans and receivables or debt), temporary sales of securities as well as sales of borrowed securities are initially recognised at the settlement date.

assistant: 不論如何分類（以公允價值變化計入損益、貸款及應收款項或債項），暫時出售證券及出售借入證券概於結算日初步確認入賬。
user: Please translate the following sentence from English to Chinese:  Exercise Expenses You are responsible for any Exercise Expenses. Exercise Expenses mean any charges or expenses including any taxes or duties which are incurred in respect of the early termination of the CBBCs upon the occurrence of a Mandatory Call Event or the exercise of the CBBCs at expiry. Any Exercise Expenses will be deducted from the Residual Value or the Cash Settlement Amount payable at expiry (if any, as the case may be).

assistant: 行使費用閣下有責任支付任何行使費用。 行使費用指就於發生強制贖回事件時提早終止牛熊證或於到期時行使牛熊證所產生的任何收費或開支（包括任何稅項或稅款）。 任何行使費用將自剩餘價值或於到期時應付的現金結算金額（視情況而定）扣除。
user: Please translate the following sentence from English to Chinese: The operating results of the Period has taken into account of the provision calculated based on the type of financing business assets as well as consolidated assets risk classifications pursuant to the Proposal regarding the Acceptance to Change the Standard of Provision for Bad Debts Arising from Financing Business adopted at the twenty-fourth meeting of the third session of the Board of Directors of the Company.

assistant: 當期根據本公司第三屆董事會第二十四次會議審議通過的《關於同意公司變更融資類業務壞賬準備計提標準的議案》，按照融資類業務資產分類結合資產風險分級計提了減值準備。
user: Please translate the following sentence from English to Chinese: It also received six awards from the magazine Global Custodian. SGSS was named “Custodian of the Year in France” by the magazine ICFA * in at its annual European Custody and Fund Administration Awards, for the second year in a row.

assistant: 此外，Global Custodian雜誌亦頒發六個獎項予 SGSS 。 SGSS 連續第二年獲 ICFA*雜誌的「年度法國託管人」殊榮。
user: Please translate the following sentence from English to Chinese: As of December 2012 and December 2011, Group Inc.’s equity investment in subsidiaries was $73.32 billion and $67.70 billion, respectively, compared with its total shareholders’ equity of $75.72 billion and $70.38 billion, respectively.

assistant: 於二零一二年十二月及二零一一年十二月，Group Inc.於附屬公司的股本投資分別爲 733.2億元及677.0億元，而其股東權益總額則分別爲757.2億元及703.8億元。
user: Please translate the following sentence from English to Chinese: Retail banking in France and abroad, Financial Services, Private Banking and Securities Services produced very good results.

assistant: 法國及海外零售銀行、金融服務，私人銀行及證券服務均錄得理想業績。
user: Please translate the following sentence from English to Chinese: Net Level 3 Assets/(Liabilities) as of March 2015 ($ in millions) $(36)

assistant: 於二零一五年三月的 第三級別資產╱（負債）淨額（百萬元） $(36)
user: Please translate the following sentence from English to Chinese: Save as disclosed above, the Company was not aware of any other Directors, Supervisors and the chief executive of the Company having any interests and short positions (including interests or short positions which had been taken or deemed to have been under such provisions of SFO) in the shares or underlying shares or debentures of the Company or its associated corporations on December 31, 2015, which shall be notified to the Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO, or required to be recorded in the register under the provision of Section 352 of the SFO, or shall be notified to the Company and the Stock Exchange under the provision of the Model Code for Securities Transactions.

assistant: 除上述披露外，於2015年12月31日，本公司並不知悉其他本公司董事、監事及最高行政人員在本公司或其相關法團的股份、相關股份或債權證中擁有任何根據《證券及期貨條例》第XV部及第7及8分部須通知本公司及聯交所的權益及淡倉（包括根據《證券及期貨條例》的該等條文被當作或視爲擁有的權益或淡倉），或根據《證券及期貨條例》第 352條規定須在存置之權益登記冊中記錄，或根據《證券交易的標準守則》的規定需要通知本公司和聯交所之權益或淡倉。
user: Please translate the following sentence from English to Chinese: Core Tier 1 capital comprises called-up ordinary share capital and eligible reserves plus minority interests, less goodwill and other intangible assets and deductions relating to excess expected losses over eligible provisionsand securitisation positions as specified by the FSA (Financial Services Authority).

assistant: 核心一級資本包括已催繳普通股本及合資格準備加少數股東權益，減去商譽和其他無形資產及與預期虧損超出金融服務局規定的合資格準備及證券化持倉的超額部份有關的扣減。
user: Please translate the following sentence from English to Chinese: The current environment of heightened regulatory scrutiny may subject the Corporation to inquiries or investigations.

assistant: 由於先前已完成止贖活動有關的指稱違規行爲，該等審查或會伸延到超出本公司的未決止贖事宜。
user: Please translate the following sentence from English to Chinese: The most significant of these plans is the U.S. Excess Retirement Plan, pursuant to which certain employees previously earned pay credits on compensation amounts above the maximum stipulated by law under a qualified plan;

assistant: 根據美國額外退休計劃，若干僱員過往賺取高於法例規定合資格計劃下的補償金額的款項上限；
user: Please translate the following sentence from English to Chinese: Assuming that the cardholder does not begin to perform in accordance with those payment terms, the loan continues to age and will ultimately be charged-off in accordance with JPMorgan Chase Bank, N.A.’s standard charge-off policy.

assistant: 假設持卡人未開始根據該等付款條款履行償付，則貸款繼續計入賬齡，並將最終根據JPMorgan Chase Bank, N.A.的標準撇銷政策進行撇銷。
user: Please translate the following sentence from English to Chinese: The information in this section has been audited by the statutory auditor only where required under IFRS, viz.

assistant: 只有在國際財務報告準則規定情況下，本節所載資料始經由法定核數師審覈，即：
user: Please translate the following sentence from English to Chinese: Elimination of treasury stock (971)

assistant: 抵銷庫存股票 (971)
user: Please translate the following sentence from English to Chinese: If a property of the Group includes a portion that is own-used and another portion that is held to earn rental income or for capital appreciation, the classification is based on whether or not these portions can be sold separately.

assistant: 倘集團的物業包括一部分爲自用物業及另一部分爲持有作賺取租金或資金升值用途的物業，對該物業的分類是根據這些部分是否可獨立出售而定。
user: Please translate the following sentence from English to Chinese: Maturity between 3 to 5 years

assistant: 3至5年到期
user: Please translate the following sentence from English to Chinese: Updated information about Us With effect from 14 September 2017, Ms Louisa CHEANG Wai Wan has been appointed as a Director of the Issuer.

assistant: 有關我們的更新資料 鄭慧敏女士已獲委任爲發行人的董事，自二零一七年九月十四日起生效。
user: Please translate the following sentence from English to Chinese: (3) Over one year through three years ...\n

assistant: (3) 1 年以上但不超過 3 年 ...\n
user: Please translate the following sentence from English to Chinese: In such case, the Mandatory Call Event so triggered will be reversed and all trades cancelled (if any) will be reinstated and the trading of the CBBCs will resume. Delay in Mandatory Call Event notification We will notify the market as soon as reasonably practicable after the occurrence of a Mandatory Call Event.

assistant: 在此情況下，所觸發的強制贖回事件將被撤回，所有被取消的交易（如有）將會復效，而牛熊證亦將恢復交易。 延遲公佈強制贖回事件 在發生強制贖回事件後，我們將於切實可行情況下儘快於市場上公佈。
user: Please translate the following sentence from English to Chinese: In addition to the direct risk of doing business in a country, we also are exposed to indirect country risks (for example, related to the collateral received on secured financing transactions or related to client clearing activities).

assistant: 除了在某一國家經營業務而產生的直接風險外，我們亦面對間接國家風險（例如涉及抵押融資交易而收取的抵押品或涉及客戶清算活動）。
user: Please translate the following sentence from English to Chinese: Overall Risk Management

assistant: 全面風險管理
user: Please translate the following sentence from English to Chinese: 73 per cent of the corporate exposure is short dated with tenor less than one year.

assistant: 企業風險承擔的 73% 屬短期，年期少於 1 年。
user: Please translate the following sentence from English to Chinese: “Day of Notification” means the Trading Day immediately following the day on which the Mandatory Call Event occurs;

assistant: 「通知日」指緊隨發生強制贖回事件之日後的交易日；
user: Please translate the following sentence from English to Chinese: Subsidiaries not subject to separate regulation may hold capital to satisfy local tax guidelines, rating agency requirements or internal policies, including policies concerning the minimum amount of capital a subsidiary should hold based upon its underlying risk.

assistant: 不受個別監管機構規管的附屬公司可能須持有資本以符合當地稅務指引、評級機構規定或內部政策的規定，包括一間附屬公司按其相關風險應持有的最低資本金額的政策。
user: Please translate the following sentence from English to Chinese: (c) The Issuer shall determine, in its absolute discretion, any adjustment or amendment and its determination shall be conclusive and binding on the ELI holders save in the case of manifest error. Notice of any adjustments or amendments shall be given to the ELI holders in accordance with Condition 10 as soon as practicable after they are determined.

assistant: (c) 發行人按其絕對酌情決定權確定任何調整或修改，其確定不可推翻，並對股票掛鉤票據持有人具有約束力，但有明顯錯誤者除外。 任何調整或修改一經確定，即須根據本細則10於可行時儘快向股票掛鉤票據持有人發出通告。
user: Please translate the following sentence from English to Chinese: The business’ expertise was once again recognised with the prestigious title of “Best Export Finance Bank” in the Best in Class Awards hosted by Trade Export Finance (June 2015).

assistant: 二零一五年六月，業務在貿易出口融資舉辦的最佳表現獎中榮獲「最佳出口融資銀行」殊榮，專業知識獲得肯定。
user: Please translate the following sentence from English to Chinese: (i) incorporated by reference into the Registration Statement on Form F-3 (file no. 333-218604) and the Registration Statements on Form S-8 (file nos. 333-101259, 333208152 and 333-217856), and (ii) shall be deemed to be “filed” for purposes of the Securities Exchange Act of 1934, as amended, except, in the case of both (i) and (ii), the information under “Differences between Group and Bank” and “Selected financial data – Bank” shall not be incorporated by reference into, or be deemed “filed”, with respect to the Registration Statements on Form S-8 (file nos. 333101259, 333-208152 and 333-217856).

assistant: (i) 以提述方式載入表格 F-3 的註冊聲明（檔案編號 333-218604）及表格 S-8 的註冊聲明（檔案編號 333-101259、333-208152 及 333-217856）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」，惟於上述 (i) 及 (ii) 項情況下，(a)「本集團與本銀行的差異」及「選定財務數據－銀行」中的資料不得以提述方式載入表格 S-8 的註冊聲明（檔案編號 333-101259、333-208152 及 333-217856）內或被視爲「已呈交」。
user: Please translate the following sentence from English to Chinese: 13 July 2016

assistant: 2016 年 7 月 13 日
user: Please translate the following sentence from English to Chinese: Balance at the end of the year

assistant: 年末的結餘
user: Please translate the following sentence from English to Chinese: If the warrants are automatically exercised on the expiry date, the issuer will pay you the cash settlement amount (if any).

assistant: 如果權證於到期日自動行使，發行人將向　閣下支付現金結算款額（如有）。
user: Please translate the following sentence from English to Chinese: If the Issuer determines, in its sole discretion, that on any Valuation Date a Market Disruption Event has occurred, then that Valuation Date shall be postponed until the first succeeding Business Day on which there was no Market Disruption Event irrespective of whether that postponed Valuation Date would fall on a day that already is or is deemed to be a Valuation Date, provided that if the postponement of a Valuation Date as aforesaid would result in a Valuation Date falling on or after the Expiry Date then (i) the Business Day immediately preceding the Expiry Date (the “Last Valuation Date”) shall be deemed to be the Valuation Date notwithstanding the Market Disruption Event;

assistant: 倘發行人全權決定，於任何估值日發生市場中斷事件，則該估值日須推遲至無市場中斷事件之首個接續營業日，不論推遲後之該估值日是否也是與原已是或被視爲一個估值日，惟倘若按上述方式推遲該估值日後會導致該估值日處於到期日或之後，則 (i)儘管發生市場中斷事件，緊接到期日前之營業日（「最後估值日」）須被視爲估值日；
user: Please translate the following sentence from English to Chinese: Pre-tax income margin (%)

assistant: 除稅前收益率(%)
user: Please translate the following sentence from English to Chinese: Key assumptions used in estimating BoCom’s value in use, the sensitivity of the value in use calculation to different assumptions and a sensitivity analysis that shows the changes in key assumptions that would reduce the excess of value in use over the carrying amount (the ‘headroom’) to nil are described in note 15. (b) Income and expenses Operating income Interest income and expense Interest income and expense for all financial instruments, excluding those classified as held for trading or designated at fair value are recognised in ‘Interest income’ and ‘Interest expense’ in the income statement using the effective interest method.

assistant: 最重大的判斷涉及我們對交通銀行的投資進行減值測試。 附註 15 詳述用以估計交通銀行使用價值的主要假設、使用價值之計算方法對不同假設的敏感度，以及一項敏感度分析（該分析結果顯示主要假設的變動可將使用價值超過賬面值的差額（「緩衝額度」）減至零）。 (b) 收益及支出營業收益利息收益及支出除分類爲持作交易用途或指定以公允值列賬之金融工具外，所有金融工具之利息收益及支出，均採用實質利率法在收益表的「利息收益」及「利息支出」項內確認。
user: Please translate the following sentence from English to Chinese: (viii)the depth of the market and liquidity of the underlying Units;

assistant: (viii) 市場深度或有關單位的流通量；
user: Please translate the following sentence from English to Chinese: Approximately 284,000 square feet of casino space offering 24-hour gaming and a full range of games with 428 table games and 826 slot machines, private gaming salons, sky casinos and a poker pit;

assistant: 佔地約284,000平方呎的娛樂場，提供24小時博彩及各式各樣的博彩遊戲，包括 428張賭枱及 826臺角子機、私人博彩廳、天際娛樂場及一個撲克區；
user: Please translate the following sentence from English to Chinese: The closing price of an existing Unit, as derived from the Daily Quotation Sheet of the Stock Exchange on the Business Day immediately preceding the Cash Distribution Adjustment Date The adjustment of the Strike Price and the Call Price (which shall be rounded to the nearest 0.001) shall take effect on the Cash Distribution Adjustment Date.

assistant: 現有單位在緊接於現金分派調整日期前的營業日於聯交所每日報價表所得出的收市價 對行使價及贖回價作出的調整（須取至最接近的0.001）須於現金分派調整日期進行。
user: Please translate the following sentence from English to Chinese: Where the firm has received or posted collateral under credit support agreements, but has not yet determined such agreements are enforceable, the related collateral has not been netted in the table below.

assistant: 倘公司已收或已付信貸支援協定項下的抵押品，但尚未將該等協定釐定爲可執行，則相關抵押品並無於下表中抵銷。
user: Please translate the following sentence from English to Chinese: 14. Delisting

assistant: 14. 撤銷上市地位
user: Please translate the following sentence from English to Chinese: and (ii) any errors or omissions in any calculation made by the Issuer pursuant to the Conditions (including the calculation of the Cash Settlement Amount) if such error or omission in calculation arises from the use of errors or omissions in any variables calculated, disseminated or published by a third party.

assistant: 及 (ii) 發行人根據細則作出的任何計算（包括計算現金結算款）出現的任何錯誤或遺漏（倘計算出現的該錯誤或遺漏乃由於使用由第三方所計算、發佈或公佈的任何可變數出現的任何錯誤或遺漏所致）概不承擔任何責任。
user: Please translate the following sentence from English to Chinese: Consent to the exercise of Bail-In Power over the Issuer and/or the Guarantor with respect to its liabilities under the CBBCs and/or the Guarantee

assistant: 同意就發行人及╱或擔保人於牛熊證及╱或擔保書項下的責任行使自救權力
user: Please translate the following sentence from English to Chinese: (vi) if the stock market experiences exceptional price movement and volatility, i.e. during fast markets;

assistant: (vi) 倘股票市場面對不尋常的價格變動及波幅，即於大起大落的市場；
user: Please translate the following sentence from English to Chinese: We evaluate the liquidity requirements under a range of scenarios with varying levels of severity and time horizons.

assistant: 我們評估在多個嚴重程度及時間範圍不同的情景下的流動資金需求。
user: Please translate the following sentence from English to Chinese: (d) Reported in Other income.

assistant: (d) 報告在其他收益內。
user: Please translate the following sentence from English to Chinese: Any notices delivered to HKSCC Nominees Limited as the registered holder of the warrants will be communicated to you or your broker/custodian as CCASS participants in accordance with the General Rules of CCASS and the CCASS Operational Procedures.

assistant: 向身爲權證登記持有人的香港中央結算（代理人）有限公司發出的任何通知書，將根據不時生效的中央結算系統一般規則及中央結算系統運作程序傳達至　閣下或作爲中央結算系統參與者的閣下的經紀╱託管人。
user: Please translate the following sentence from English to Chinese: (iv) an occupancy type for the loan is other than the borrower’s primary residence;

assistant: (iv)貸款的佔用類別並非借款人的主要住宅物業；
user: Please translate the following sentence from English to Chinese: UBS's settlement is largely in line with similar industry regulatory settlements. UBS has settled with the majority of states and is continuing to finalize settlements with the rest.

assistant: UBS的和解與同類行業的監管和解大致相若。 UBS已與絕大多數州份達成和解，並正繼續落實與其他州份的和解。
user: Please translate the following sentence from English to Chinese: Convertibles (i.e. Convertible into Shares of the Issuer which are to be Listed)

assistant: 可換股票據（即可轉換爲將予上市的發行人股份）
user: Please translate the following sentence from English to Chinese: (i) the Business Day immediately preceding the Expiry Date (the ―Last Valuation Date‖) shall be deemed to be the Valuation Date notwithstanding the Market Disruption Event;

assistant: (i) 緊接到期日前之營業日（「最後估值日」）不論有否發生市場干擾事件仍視爲估值日；
user: Please translate the following sentence from English to Chinese: When assets are held subject to a finance lease, the present value of the lease payments, discounted at the rate of interest implicit in the lease, is recognised as a receivable.

assistant: 對於根據融資租賃持有的資產，租賃付款的現值（按租賃隱含的利率貼現），確認爲應收賬款。
user: Please translate the following sentence from English to Chinese: These inquiries include a subpoena from the Civil Division of the Department of Justice that Citigroup received on January 27, 2012.

assistant: 該等查詢包括Citigroup於二零一二年一月二十七日接獲律政司民事法律科發出的傳票。