billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Global Markets provides market-making, financing, securities clearing, settlement and custody services globally to our institutional investor clients in support of their investing and trading activities.

assistant: 全球市場向我們全球的機構投資者提供莊家活動、融資、證券結算、交收及託管服務，爲其投資及交易活動提供支援。
user: Please translate the following sentence from English to Chinese: Net gains on these transactions were minimal.

assistant: 該等交易所得的收益甚微。
user: Please translate the following sentence from English to Chinese: There were no events or changes in circumstances during the three months ended March 2015 that would indicate that it was more likely than not that the fair value of each of the reporting units did not exceed its respective carrying amount as of March 2015.

assistant: 於截至二零一五年三月止三個月，並無表明各報告單位的公允價值較有可能不超過其各自於二零一五年三月賬面值的事件或情況變動。
user: Please translate the following sentence from English to Chinese: Operating income

assistant: 經營收入
user: Please translate the following sentence from English to Chinese: While this review is ongoing, the Bank is not in a position to foresee the outcome of these investigations and proceedings nor their potential impact.

assistant: 由於審視仍在進行中，銀行無法預計該等調查及程序的結果或其潛在影響。
user: Please translate the following sentence from English to Chinese: (a) Corporate debt securities include debt securities of U.S. and non-U.S. corporations.

assistant: (a) 企業債務證券包括美國及非美國企業債務證券。
user: Please translate the following sentence from English to Chinese: (7) Ratio of the allowance for loan and lease losses at period end to annualized net charge-offs

assistant: (7) 　期終貸款及租賃虧損準備對按年度計算的　　淨沖銷的比率
user: Please translate the following sentence from English to Chinese: Notes to consolidated financial statements JPMorgan Chase Bank, National Association (a wholly-owned subsidiary of JPMorgan Chase & Co.) Credit default swaps Credit derivatives may reference the credit of either a single reference entity (“single-name”) or a broad-based index.

assistant: 綜合財務報表附註 JPMorgan Chase Bank, National Association （JPMorgan Chase & Co.的全資附屬公司） 信貸違約掉期信貸衍生工具可基於單一參考實體（「單一實體」）或廣基指數之信貸。
user: Please translate the following sentence from English to Chinese: Our risks include the risks across our risk categories, regions or global businesses, as well as those which have uncertain outcomes and have the potential to materially impact our financial results, our liquidity and our reputation.

assistant: 我們的風險包括涵蓋我們各風險類別、地區或全球業務的風險，以及有可能產生不確定的結果及有可能對我們的財務業績、流動資金及公司聲譽產生重大影響的風險。
user: Please translate the following sentence from English to Chinese: The difficult credit environment during the first quarter of 2008, evidenced by widening credit spreads, forced liquidations, high volatility, lack of market liquidity for many credit products, and the U.S. housing market downturn, all contributed to the decline in these businesses.

assistant: 二零零八年首季艱鉅的信貸市場環境，可見於信貸價差擴闊、強制變現、高波動性、很多信貸產品欠缺市場流動性及美國房屋市場下滑，此等因素均促成上述業務的下降。
user: Please translate the following sentence from English to Chinese: Item 1A. Risk Factors We face a variety of risks that are substantial and inherent in our businesses, including market, liquidity, credit, operational, legal, regulatory and reputational risks.

assistant: 項目1A. 風險因素 本公司面對多項重大且屬本公司業務所既有的風險，包括市場、流動資金、信貸、營運、法律、監管及聲譽風險。
user: Please translate the following sentence from English to Chinese: Such obligations could be in various forms, including but not limited to, debt and equity investments, guarantees, liquidity agreements, and certain derivative contracts.

assistant: 該等責任可以多種方式存在，包括但不限於債項及股票投資、擔保、流動性協議及若干衍生工具合約。
user: Please translate the following sentence from English to Chinese: Operational risk is measured using advanced internal models which rely on both internal and external operational loss experience and data.

assistant: 營運風險乃使用高級內部模型計算，其取決於內部及外部營運虧損經驗及數據。
user: Please translate the following sentence from English to Chinese: Under these controls, the Venezuelan government’s Foreign Currency Administration Commission (CADIVI) purchases and sells foreign currency at an official foreign exchange rate fixed by the government (as of December 31, 2012, the official exchange rate was fixed at 4.3 bolivars to one U.S. dollar).

assistant: 在該等管理措施下，委內瑞拉政府的外幣管理委員會 (CADIVI) 按政府釐定官方匯率購買及出售外幣（於二零一二年十二月三十一日，官方匯率定爲 4.3 玻利瓦爾兌 1 元）。
user: Please translate the following sentence from English to Chinese: Adjusted Exercise Price =

assistant: 經調整行使價＝
user: Please translate the following sentence from English to Chinese: 3 If such day is a Saturday, Sunday or public holiday in Hong Kong, the immediately succeeding day which is not a Saturday, Sunday or public holiday in Hong Kong.

assistant: 3倘該日爲星期六、星期日或香港公衆假期，則爲緊隨並非星期六、星期日或香港公衆假期的日子。
user: Please translate the following sentence from English to Chinese: You may lose your entire investment when a Mandatory Call Event occurs Unlike warrants, CBBCs has a mandatory call feature and trading in the CBBCs will be suspended when the Spot Price reaches the Call Price (subject to the circumstances in which a Mandatory Call Event will be reversed as set out in the subsection titled “Mandatory Call Event is irrevocable” below).

assistant: 當發生強制贖回事件時，閣下可能損失閣下的全部投資有別於認股權證，牛熊證具有強制贖回特點，而當現貨價觸及贖回價時，牛熊證將暫停交易（下文「強制贖回事件乃不可撤回」分節所載的情況除外）。
user: Please translate the following sentence from English to Chinese: (a) Exercise of Warrants in Board Lots Warrants may only be exercised in Board Lots or integral multiples thereof.

assistant: (a) 按買賣單位行使權證 權證只可按買賣單位或其整倍數行使。
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（通常介乎一至三次不等）爲符合修訂條件之一。
user: Please translate the following sentence from English to Chinese: Favourable Changes $million

assistant: 有利變動百萬元
user: Please translate the following sentence from English to Chinese: Banco Real In September 2006, the Group exercised its right to call Banca Intesa’s remaining 3.86% holding in Banco Real.

assistant: Banco Real 於2006年9月，集團行使其權利向Banca Intesa追加收購Banco Real餘下3.86% 的股權。
user: Please translate the following sentence from English to Chinese: Please refer to Conditions 3 and 11 for details about our early termination rights. Time lag between exercise and settlement of the Warrants There is a time lag between exercise of the Warrants and payment of the Cash Settlement Amount net of Exercise Expenses (if any).

assistant: 有關我們提早終止的權利的詳情，請參閱條件 3 及 11 。 認股權證的行使與結算之間存在時差認股權證的行使與支付現金結算金額（經扣除行使費用（如有））之間存在時差。
user: Please translate the following sentence from English to Chinese: See Note 18 for further information about lending commitments.

assistant: 有關借貸承擔的詳情，請參閱附註18。
user: Please translate the following sentence from English to Chinese: You should note that any transaction cost will reduce your gain or increase your loss under your investment in the Warrants.

assistant: 閣下謹請注意，任何交易成本將減少閣下的盈利或增加閣下於權證的投資損失。
user: Please translate the following sentence from English to Chinese: The maximum potential amount of future payments under credit derivative contracts presented in the table above is based on the notional value of the derivatives.

assistant: 上表呈列的信用衍生工具合約項下的未來付款最高潛在金額乃基於該等衍生工具的名義價值。
user: Please translate the following sentence from English to Chinese: There is considerable uncertainty as to the regulatory regime that will be applicable in the U.K. following the U.K. referendum vote to leave the European Union (Brexit) and the regulatory framework that will govern transactions and business undertaken by our U.K. subsidiaries in the remaining E.U. countries.

assistant: 儘管英國在公投退歐後監管制度是否適用於英國存在極大的不確定性，而監管框架將規管我們的英國附屬公司在歐盟其餘國家所進行的交易及業務。
user: Please translate the following sentence from English to Chinese: In the ordinary course of our business, we and our subsidiaries and affiliates may effect transactions for our own account or for the account of our customers and may enter into one or more transactions with respect to the Company and/or the underlying Shares or related derivatives.

assistant: 在我們的日常業務過程中，我們及我們的附屬公司及聯屬公司或會就其本身或就我們客戶的利益進行交易，並可能就公司及╱掛鉤股份或有關衍生工具訂立一項或多項交易。
user: Please translate the following sentence from English to Chinese: Junior subordinated notes qualify as regulatory capital for purposes of regulatory reporting as a CSE and by leading rating agencies.

assistant: 次級後償票據合資格作綜合監察實體及由主要評級機構的監管彙報用途的監管資本。
user: Please translate the following sentence from English to Chinese: Each REIT is exposed to risks relating to investments in real estate, including but not limited to (a) adverse changes in political or economic conditions;

assistant: 各 REIT 須承受有關投資房地產的風險，包括但不限於 (a) 政治或經濟狀況的不利變動；
user: Please translate the following sentence from English to Chinese: More complex equity derivatives, such as those sensitive to the correlation between two or more individual stocks, generally have less price transparency. Liquidity is essential to observability of all product types.

assistant: 較複雜的股權衍生工具，如對兩隻或多隻股票之間的相關性敏感的股權衍生工具，其價格透明度一般較低。 對於所有產品類型的可觀察性而言，流動性是必不可少的。
user: Please translate the following sentence from English to Chinese: If we become insolvent or default on our obligations under the Warrants , you can only claim as our unsecured creditor regardless of the performance of the underlying Share and you may not be able to recover all or even part of the amount due under the Warrants (if any).

assistant: 倘若我們無力償債或未能履行我們於權證項下的責任，則不論相關股份的表現如何，閣下僅可以我們的無抵押債權人身份提出申索，且可能無法收回有關權證的部份或全部應收款項（如有）。
user: Please translate the following sentence from English to Chinese: (a) shares or units listed on the Stock Exchange;

assistant: (a) 在聯交所上市的股份或單位；
user: Please translate the following sentence from English to Chinese: These adjustments shall take effect on the same day that the Entitlement is adjusted.

assistant: 該等調整將於權利金被調整的同日生效。
user: Please translate the following sentence from English to Chinese: No person who becomes registered on the register at any time following the Record Date is entitled to receive the Rebate.

assistant: 任何於記錄日後始於登記冊內登記的人均不可獲發退款金額。
user: Please translate the following sentence from English to Chinese: 18 Advances to customers (continued) d Advances to customers include equipment leased to customers under finance leases and hire purchase contracts having the characteristics of finance leases:

assistant: 18 客戶貸款（續） d 客戶貸款（包括按照融資租賃及具有融資租賃特性之租購合約而租予客戶之設備）：
user: Please translate the following sentence from English to Chinese: Interest and inflation risks are mitigated partially by investment in suitable physical assets and appropriate derivative contracts.

assistant: 透過投資於適合的實物資產及適當的衍生合約，亦能部份減低利率及通脹風險。
user: Please translate the following sentence from English to Chinese: We submitted our 2013 resolution plan in September 2013 and our 2014 resolution plan in June 2014.

assistant: 公司於二零一三年九月呈交二零一三年解決方案，並於二零一四年六月呈交二零一四年解決方案。
user: Please translate the following sentence from English to Chinese: As from January 1st, 2012, the allocation of capital to the different businesses is based on 9% of riskweighted assets at the beginning of the period, vs. 7% previously.

assistant: 自二零一二年一月一日起，於不同業務的資本配置乃根據期初的風險加權資產 9%，而原先則爲 7%。
user: Please translate the following sentence from English to Chinese: For purposes of assessing the adequacy of its capital, GS Bank USA calculates its capital ratios in accordance with the risk-based capital and leverage requirements applicable to state member banks.

assistant: 爲評估其資本的充足性， GS Bank USA根據適用於州際成員銀行的風險資本及槓桿要求計算其資本比率。
user: Please translate the following sentence from English to Chinese: 3.4 Delivery of an Exercise Notice in accordance with Product Condition 3.2 shall constitute an irrevocable election and undertaking by the Holder to exercise the number of Warrants specified in such Exercise Notice and an irrevocable authority to the Issuer to deduct the determined Exercise Expenses from the Cash Settlement Amount.

assistant: 3.4 按照產品條件3.2交付行使通告將構成持有人的不可撤回選擇及承諾，會行使該行使通告中所列明數目之權證，並且構成給予發行人之不可撤回授權，可從現金結算金額中扣除已釐定之行使費用。
user: Please translate the following sentence from English to Chinese: GDP growth in the US remains relatively stable, and faster than in Switzerland.

assistant: 美國的國內生產總值增長保持相對穩定，且較瑞士快。
user: Please translate the following sentence from English to Chinese: (i) any modification of the provisions of the Warrants or the Global Certificate which is not materially prejudicial to the interests of the Warrantholders or (ii) any modification of the provisions of the Warrants or the Global Certificate which is of a formal, minor or technical nature, which is made to correct an obvious error or which is necessary in order to comply with mandatory provisions of the laws of Hong Kong (as defined below).

assistant: (i) 對權證或總額證書的規定作出任何不會對權證持有人的利益帶來重大不利影響的修改，或 (ii) 對權證或總額證書的規定作出任何形式上的、次要的或技術性的修改，以便改正明顯錯誤或遵從香港（定義見下文）法例的強制性規定。
user: Please translate the following sentence from English to Chinese: We can issue further structured products to form a single series with an existing issue of our structured products.

assistant: 本公司可增髮結構性產品，以與本公司現有的結構性產品組成單一系列。
user: Please translate the following sentence from English to Chinese: Operating expenses of $6.59 billion for the second quarter of 2008 decreased 2% compared with the second quarter of 2007.

assistant: 二零零八年第二季之經營開支65.9億元較二零零七年第二季下降2%。
user: Please translate the following sentence from English to Chinese: Position outside UBS AG CEO of Fiat S.p.A, Turin;

assistant: 在瑞士銀行(UBS AG) 以外擔任的職位 都靈Fiat S.p.A., Turin行政總裁；
user: Please translate the following sentence from English to Chinese: and (ii) the day on which the Average Price is determined in accordance with the Conditions Hong Kong dollars 25.80% 9.44x 28.60x 9.35%

assistant: 或(ii)根據條件釐定平均價當日（以較後者爲準）後第三個中央結算系統結算日港元 25.80% 9.44x 28.60x 9.35%
user: Please translate the following sentence from English to Chinese: Our hedging activities Our or our affiliates’ market-making and/or hedging activities and/or other financial instruments issued by us or our affiliates from time to time may have an impact on the price/level of the underlying asset and may trigger a mandatory call event.

assistant: 本公司的對沖活動 本公司或其聯屬公司之莊家及╱或對沖活動及╱或本公司或其聯屬公司不時發行之其他金融工具或會對相關資產價格╱水平造成影響，亦可能會觸發強制贖回事件。
user: Please translate the following sentence from English to Chinese: Secretaries of the Board Pierre Schreiber Joan

assistant: 董事會祕書 Pierre Schreiber Joan
user: Please translate the following sentence from English to Chinese: The Issuer, Registrar and Agent will not be liable to the Certificate Holder for any interest in respect of the amount due or any loss or damage that such Certificate Holder may suffer as a result of the existence of the Settlement Disruption Event.

assistant: 發行人、過戶登記處及代理人毋須就到期款項向票據持有人支付任何利息，或對該票據持有人因存在結算干擾事件而可能蒙受的任何損失或損害賠償負責。
user: Please translate the following sentence from English to Chinese: For example, the role played by financial services firms during and after the financial crisis, including concerns that consumers have been treated unfairly by financial institutions or that a financial institution had acted inappropriately with respect to the methods employed in offering products to customers, have damaged the reputation of the industry as a whole.

assistant: 例如金融服務公司在金融危機扮演的角色（包括客戶遭到金融機構不公平對待，或金融機構向顧客提供產品時的行爲不當）已影響行業的整體聲譽。
user: Please translate the following sentence from English to Chinese: Where necessary, appropriate provisions have been made in the financial statements. Save as disclosed in the Base Listing Document and this Addendum, the Macquarie Group does not consider that the outcome of any such claims known to exist at this date, either individually or in aggregate are likely to have a material effect on its operations or financial position.

assistant: 除基礎上市文件及本增編所披露者外，Macquarie Group 認爲，截至本日已知存在的任何該等索償，其結果不論個別或綜合而言均不大可能對 Macquarie Group 的經營或財政狀況有重大影響。
user: Please translate the following sentence from English to Chinese: 5. Delisting 5.1 Adjustments following delisting If at any time the Shares cease to be listed on the Stock Exchange, the Issuer shall give effect to these Product Conditions in such manner and make such adjustments and amendments to the rights attaching to the Warrants as it shall, in its absolute discretion, consider appropriate to ensure, so far as it is reasonably able to do so, that the interests of the Holders generally are not materially prejudiced as a consequence of such delisting (without considering the circumstances of any individual Holder or the tax or other consequences that may result in any particular jurisdiction).

assistant: 5. 撤銷上市地位 5.1 撤銷上市地位後調整 股份若在任何時間終止在聯交所上市，則發行人須按其全權酌情認爲合適的方式執行此等產品細則及調整和修訂權證所附權利，以在其合理可行的範圍內確保持有人的整體權益不會因股份撤銷上市地位而受到嚴重損害（不考慮任何持有人的個別情況或在任何個別司法管轄區可能引致的稅務或其他後果）。
user: Please translate the following sentence from English to Chinese: In the case of a repurchase, Citibank will bear any subsequent credit loss on the mortgage loan and the loan is typically considered a credit-impaired loan and accounted for under SOP 03-3, “Accounting for Certain Loans and Debt Securities Acquired in a Transfer” (now incorporated into ASC 310-30, Receivables—Loans and Debt Securities Acquired with Deteriorated Credit Quality).

assistant: 在購回的情況下，Citibank 須承受按揭貸款的任何其後信貸虧損，而有關貸款通常會視爲信貸減值貸款，並根據 SOP 03-3「於轉讓中收購的若干貸款或債務證券的會計處理方法」（現已納入ASC 310-30應收款項–已取得的信貸質素惡化的貸款及債務證券）入賬。
user: Please translate the following sentence from English to Chinese: The adjustment to the Strike Price and the Call Price shall take effect on the Rights Issue Adjustment Date.

assistant: 行使價及贖回價的調整將於按比例的新基金單位發行調整日期生效。
user: Please translate the following sentence from English to Chinese: 22. Defendant Claes Dahlbäck (“Dahlbäck”) is a Goldman’s director and has been since June 2003.

assistant: 22. 被告人Claes Dahlbäck（「Dahlbäck」）自二零零三年六月起一直爲高盛董事。
user: Please translate the following sentence from English to Chinese: (b) Management concluded as part of JPMorgan Chase Bank, N.A.’s regular assessment of the PCI loan pools that it was probable that higher expected credit losses would result in a decrease in expected cash flows.

assistant: (b) 作爲JPMorgan Chase Bank, N.A.對購入信貸減值貸款組進行的定期評估的一部分，管理層總結預計信貸虧損較高可能引致預計現金流量減少。
user: Please translate the following sentence from English to Chinese: During the Reporting Period, in accordance with the relevant laws and regulations and the regulatory requirements, the Company further established a sound compliance management system, improved the organizational structure for compliance management, and continued to strengthen the compliance management of the Company to keep continuous and standardized development of the business lines of the Company.

assistant: 報告期內，公司根據相關法律法規和監管要求，進一步建立健全合規管理制度，完善合規管理組織架構，不斷深化公司合規管理工作，保障公司各項業務持續規範發展。
user: Please translate the following sentence from English to Chinese: 10. Secured liabilities:

assistant: 10. 有抵押負債：
user: Please translate the following sentence from English to Chinese: The table below does not include information on QSPEs or those VIEs where Merrill Lynch is the primary beneficiary and holds a majority of the voting interests in the entity.

assistant: 下表並不包括有關合資格特別目的公司該等以Merrill Lynch爲主要受益人及於實體中持有大多數投票權益的可變權益實體的資料。
user: Please translate the following sentence from English to Chinese: Through this pillar, the Group’s ambition is to better serve all its individual and corporate customers, by adapting to changes in the economic and social environments and supporting the international growth of the Group’s customers by drawing on the strength of its network in fast-growing regions. IBFS bases its strategy on the relationship-focused universal banking model, the enhancement of its customer base through an extended range of products, and the distribution and pooling of expertise aimed at improving revenues while continually seeking to optimise risk management and the allocation of scarce resources.

assistant: 透過本業務，集團的目標是爲所有個人和企業客戶提供更優質服務，同時應對經濟和社會環境的變化，並憑藉其在高增長地區建立的實力，進一步擴大集團的國際客戶羣增長。 IBFS 的策略建基於以顧客關係爲中心的綜合銀行模式、透過豐富產品組合提升客戶基礎，以及分散和彙集專業知識，從而提高收入，並不斷尋求優化稀缺資源的風險管理和分配。
user: Please translate the following sentence from English to Chinese: or (b) determined by the Issuer in good faith to be appropriate and commercially reasonable.

assistant: 或 (b) 由發行人真誠認爲合適並以商業上合理之方式釐定。
user: Please translate the following sentence from English to Chinese: The Listing Documents should not be relied upon as the sole basis for your investment decision The Listing Documents do not take into account your investment objectives, financial situation or particular needs. Nothing in the Listing Documents should be construed as a recommendation by us or our affiliates to invest in the Warrants or the underlying Unit.

assistant: 信託基金的港元買賣單位的買賣價出現變動，或會對權證的價格有不利影響。 閣下不應僅倚賴上市文件作爲投資決定的唯一準則 上市文件並無考慮到閣下的投資目標、財政狀況或特定需要。 上市文件內的任何內容均不應視爲我們或我們聯屬公司於投資權證或相關基金單位的建議。
user: Please translate the following sentence from English to Chinese: The second table provides a breakdown of the rating and loss given default profile of this portfolio, with additional detail provided on the sub-investment grade component.

assistant: 第二個列表提供該組合的評級及違約引致虧損情況的明細，並提供了次投資級的成分的額外詳情。
user: Please translate the following sentence from English to Chinese: Prices published by an external source and derived from the valuation of similar instruments are considered as data derived from prices.

assistant: 類似工具估值衍生之外部資料公佈價格被視爲價格衍生數據。
user: Please translate the following sentence from English to Chinese: These analyses ultimately are used to determine the appropriate level of operational risk capital to hold.

assistant: 這些分析最終將用來確定持有操作風險資本的適當水準。
user: Please translate the following sentence from English to Chinese: As noted above, the risk rating of a loan considers the industry in which the obligor conducts its operations.

assistant: 如上所述，貸款的風險評級會考慮債務人經營其業務所處的行業。
user: Please translate the following sentence from English to Chinese: If the Cash Settlement Amount is equal to or less than the Exercise Expenses, you will lose all of your investment in the Warrants.

assistant: 倘若現金結算金額等於或低於行使費用，則閣下將損失閣下於認股權證的所有投資。
user: Please translate the following sentence from English to Chinese: 3 Exercise of CBBCs

assistant: 3 行使牛熊證
user: Please translate the following sentence from English to Chinese: Presentation of net periodic pension cost and net periodic postretirement benefit cost Issued March 2017

assistant: 定期退休金成本淨額及定期退休後福利成本淨額的呈列 於2017年3月頒佈
user: Please translate the following sentence from English to Chinese: Note 17. Other Liabilities and Accrued Expenses The table below presents other liabilities and accrued expenses by type.

assistant: 附註17. 其他負債及應計費用 下表按類型呈列其他負債及應計費用。
user: Please translate the following sentence from English to Chinese: These residual risks have independent limits that are monitored by RMG and regularly reported to Senior Management.

assistant: 該等剩餘風險設有獨立上限，由 RMG 負責監察，並定期向高級管理層彙報。
user: Please translate the following sentence from English to Chinese: GUARANTEE COMMITMENTS When considered as non-derivative financial instruments, financial guarantees issued by the Group are initially recognised in the balance sheet at fair value.

assistant: 擔保承擔集團發出之財務擔保倘被視爲非衍生金融工具，乃於資產負債表按公平價值作初步確認。
user: Please translate the following sentence from English to Chinese: Adjusted Entitlement = Adjustment Factor x E Where: 1+M Adjustment Factor = 1 + (R/S) x M E = Existing Entitlement immediately prior to the Rights Offer S = Cum-Rights Share price being the closing price of an existing Share as derived from the Daily Quotation Sheet of the Stock Exchange on the Last Business Day on which the Shares are traded on a Cum-Rights basis R = Subscription price per new Share specified in the Rights Offer plus an amount equal to any dividends or other benefits foregone to exercise the Rights M = Number of new Share(s) (whether a whole or a fraction) per existing Share each holder thereof is entitled to subscribe Provided that if the above formula would result in an adjustment to the Entitlement which would amount to one per cent or less of the Entitlement immediately prior to the adjustment, then no adjustment will be made to the Entitlement.

assistant: 1+M 調整因素＝ 1 + (R/S) × M E ＝緊於供股建議前的現有權利 S ＝附供股權股份的價格指股份以附供股權方式買賣的最後一個營業日，每股現有股份在聯交所的每日報價列表所報的收市價 R ＝供股建議列明的每股新股認購價，另加一筆相當於爲行使供股權而放棄的任何股息或其他利益的金額 M ＝每位股份持有人就每股現有股份而有權認購的新股數目（不論是完整或零碎） 惟若以上述公式計算對權利的調整爲權利在緊隨調整前的1%或以下，則不會對權利作出調整。