billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Note 5 – Fair value option The fair value option provides an option to elect fair value as an alternative measurement for selected financial assets, financial liabilities, unrecognized firm commitments, and written loan commitments not previously carried at fair value.

assistant: 附註5 －公平值選擇權 公平值提供一項選擇權，可選用公平值作爲經選定的金融資產、金融負債、未確認公司承擔及已訂約貸款承擔（先前未曾以公平值入賬）的替代計量法。
user: Please translate the following sentence from English to Chinese: As of November 2008 and November 2007, the fair value of financial instruments received as collateral by the firm that it was permitted to deliver or repledge was $578.72 billion and $891.05 billion, respectively, of which the firm delivered or repledged $445.11 billion and $785.62 billion, respectively.

assistant: 於二零零八年十一月及二零零七年十一月，公司收取作爲抵押品及可予轉讓或再抵押的財務工具的公平價值分別爲5,787.2億元及8,910.5億元，當中已被公司轉讓或再抵押的金融資產分別爲4,451.1億元及 7,856.2億元。 公司亦抵押其本身擁有的資產。
user: Please translate the following sentence from English to Chinese: Financial guarantees  Financial guarantees are measured at fair value.

assistant: 財務擔保 財務擔保按公平價值計量。
user: Please translate the following sentence from English to Chinese: and Valuation Date means, subject as provided in Condition 4(e) below in relation to a Market Disruption Event, (1) in the case of Warrants exercised prior to the Expiry Date, the Exercise Date;

assistant: 及估值日指 (1) 就到期日前行使的權證而言，指行使日；
user: Please translate the following sentence from English to Chinese: The table reflects financial instruments for which fair value is determined using valuation models where not all inputs are market observable.

assistant: 下表反映公平值乃按估值模式釐定（當中並非所有輸入值均爲市場觀察所得）的金融工具。
user: Please translate the following sentence from English to Chinese: GS Bank USA has also been assigned long-term issuer ratings as well as ratings on its long-term and short-term bank deposits.

assistant: GS Bank USA獲給予長期發行人評級以及就其長期及短期銀行存款獲得評級。
user: Please translate the following sentence from English to Chinese: SPONSOR Vontobel Limited 1901 Gloucester Tower, The Landmark, 15 Queen’s Road Central, Hong Kong

assistant: 保薦人 瑞萬通博有限公司 香港皇后大道中15號置地廣場告羅士打大廈 1901室
user: Please translate the following sentence from English to Chinese: Level 3 long-term borrowings primarily relate to structured notes with embedded long-dated currency derivatives of $544 million.

assistant: 第 3 級長期借款主要有關結構性票據及嵌入式長期限貨幣衍生工具 5.44 億元。
user: Please translate the following sentence from English to Chinese: Auditor’s responsibilities for the audit of the ﬁnancial report Our objectives are to obtain reasonable assurance about whether the ﬁnancial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

assistant: 核數師就審計財務報告承擔的責任 我們的目標，是對財務報告整體是否不存在任何重大錯誤陳述（不論是否因欺詐或錯誤造成）取得合理保證，並發表包括我們意見的核數師報告。
user: Please translate the following sentence from English to Chinese: Derivative Assets

assistant: 衍生工具資產
user: Please translate the following sentence from English to Chinese: Information about the Warrants after issue You may visit the Stock Exchange’s website at www.hkex.com.hk/eng/prod/secprod/dwrc/dw.htm or our website at http://warrants-hk.creditsuisse.com/en/home_e.cgi to obtain information on the Warrants or any notice given by us or the Stock Exchange in relation to the Warrants.

assistant: 權證發行後有關權證的資料閣下可瀏覽聯交所網站 www.hkex.com.hk/chi/prod/secprod/dwrc/dw_c.htm 或我們的網站 http://warrants-hk.credit-suisse.com/ home_c.cgi 以取得有關權證的資料或我們或聯交所就權證所發出的任何通知。
user: Please translate the following sentence from English to Chinese: The Warrants can be volatile Prices of the Warrants may rise or fall rapidly.

assistant: 權證的價格可急升亦可急跌。
user: Please translate the following sentence from English to Chinese: In 2017, the contributions made by UBS AG were CHF 89 million (2016: CHF 172 million).

assistant: 於 2017 年，瑞士銀行作出的供款爲 8,900 萬瑞士法郎（2016 年：1.72 億瑞士法郎）。
user: Please translate the following sentence from English to Chinese: Customers and clients have access to a franchise network that stretches coast to coast through 31 states and the District of Columbia.

assistant: 客戶可接觸的業務網絡，遍佈 31 個州及哥倫比亞特區。
user: Please translate the following sentence from English to Chinese: Depending on the contractual terms, comparison with benchmark cash flow may be performed through a qualitative assessment;

assistant: 視乎合約條款而定，與基準現金流量之比較可透過定性評估進行；
user: Please translate the following sentence from English to Chinese: Spread per million British Thermal units $(0.71) to $3.80 ($(0.02) / $(0.01)) (MMBTU) of natural gas

assistant: 天然氣每百萬英國熱量單位 (MMBTU)差價 (0.71)元至3.80元 ((0.02)元/(0.01)元)
user: Please translate the following sentence from English to Chinese: If the Average Price is at or below the Exercise Price, the investor in the call Warrant will lose all of his investment.

assistant: 倘若平均價相等於或低於行使價，則認購權證的投資者將會損失其全部投資。
user: Please translate the following sentence from English to Chinese: These assets and disposal groups are classiﬁed as held for sale when it is highly probable that the asset will be sold or distributed within 12 months subsequent to being classiﬁed as such.

assistant: 當資產於被分類爲持作出售後 12 個月內出售或分銷的機會很高時，則此等資產及處置組會被分類爲持作出售。
user: Please translate the following sentence from English to Chinese: At 1 April 2011 Charge for the period Written back on disposals

assistant: 於二零一一年四月一日期內計提出售撥回
user: Please translate the following sentence from English to Chinese: Changes in expected future cash flows in response to changes in the underlying benchmark determine the fair value of derivatives.

assistant: 預期未來現金流量隨著相關基準指數變化而發生的改變決定衍生工具的公平價值。
user: Please translate the following sentence from English to Chinese: Short-term borrowings and long-term

assistant: 短期借貸及長期債項
user: Please translate the following sentence from English to Chinese: The taxation on operating profit before taxation of Rabobank differs from the nominal amount based on Dutch standard tax rates.

assistant: 荷蘭合作銀行經營溢利之稅項不同於根據荷蘭標準稅率所計算之名義數額。
user: Please translate the following sentence from English to Chinese: Strike Price HK$444.19

assistant: 行使價 444.19 港元
user: Please translate the following sentence from English to Chinese: A “recalcitrant holder” generally is a holder of an account with a foreign financial institution that fails to comply with certain requests for information that will help enable the relevant foreign financial institution to comply with its obligations under FATCA (a Structured Product may constitute an account for these purposes).

assistant: 「不合作持有人」一般指持有海外金融機構賬戶而未有遵守若干要求提供資料以便相關海外金融機構遵守其於FATCA項下責任的人士（就此目的而言，結構性產品可構成賬戶）。
user: Please translate the following sentence from English to Chinese: Macquarie Capital Limited 1

assistant: 麥格理資本股份有限公司 1
user: Please translate the following sentence from English to Chinese: LITIGATION STATEMENT Our group has for some time been party to proceedings, including a putative class action, in the United States against a number of defendants following the collapse of Enron;

assistant: 訴訟陳述 Enron倒閉後，多名答辯人在美國面臨法律程序，其中包括一宗假定的集體訴訟，而本集團已有好一陣子作爲其中的當事人；
user: Please translate the following sentence from English to Chinese: Mode of settlement for the CBBCs Subject to early termination upon the occurrence of a Mandatory Call Event, the CBBCs will be automatically exercised on the Expiry Date in integral multiples of the Board Lot if the Cash Settlement Amount is positive.

assistant: 牛熊證的交收方式 倘現金結算金額爲正數，則牛熊證將於到期日以買賣單位的完整倍數自動行使，惟發生強制收回事件除外，於該情況下將提早終止。
user: Please translate the following sentence from English to Chinese: ‰ risk measurement;

assistant: 風險計量；
user: Please translate the following sentence from English to Chinese: As a licensed corporation that is a subsidiary of Bank of China Limited (a global systemically important bank), the Issuer is subject to and bound by the FIRO.

assistant: 作爲持牌法團併爲中國銀行股份有限公司（一家全球系統重要性銀行）的附屬公司，發行人須在 FIRO 生效後受其規管及約束。
user: Please translate the following sentence from English to Chinese: IMPORTANT INFORMATION

assistant: 重要資料
user: Please translate the following sentence from English to Chinese: Our hedging activities Our trading and/or hedging activities or those of our related parties related to the CBBCs and/or other financial instruments issued by us from time to time may have an impact on the price of the underlying Shares and may trigger a Mandatory Call Event.

assistant: 我們的對沖活動我們或我們的有關各方就牛熊證及╱或我們不時發行的其他金融工具進行的交易及╱或對沖活動或會影響掛鉤股份的價格及可能觸發強制收回事件。
user: Please translate the following sentence from English to Chinese: For example, regulators have proposed applying limits to certain concentrations of risk, such as through single counterparty credit limits, and implementation of such limits could require Citi to restructure client or counterparty relationships and could result in the potential loss of clients.

assistant: 例如，規管機構已建議對若干風險集中情況採取限制（如透過單一交易對手信貸限額進行限制），而於現時或日後若執行有關限制可能使 Citi 須重建客戶或交易對手關係，並可能導致失去客戶。
user: Please translate the following sentence from English to Chinese: e) Other related party transactions

assistant: e)其他關連人士交易
user: Please translate the following sentence from English to Chinese: The Finance Departments of the core businesses also help to ensure the quality and accuracy of financial statements falling within their scope of activity.

assistant: 核心業務之財務部亦確保相關活動範疇財務報表的質素及準確性。
user: Please translate the following sentence from English to Chinese: (A) where the Warrants are expressed to be Call Spread Warrants:

assistant: (A) 當權證稱爲跨價認購權證：
user: Please translate the following sentence from English to Chinese: This evidence may include observable data indicating that there has been an adverse change in the payment status of the borrowers in a group, or national or local economic conditions that correlate with defaults on assets in the group.

assistant: 如此之憑證可包括可觀察得到數據顯示某羣組內借款人之還款情況，或與該羣組中資產被拖欠有關聯之全國或地方經濟狀況出現不利變動。
user: Please translate the following sentence from English to Chinese: The BRRD provides for the establishment of a European Union framework for the recovery and resolution of credit institutions and investment firms.

assistant: BRRD 規定就信貸機構及投資公司的復蘇及清算設立歐洲聯盟框架。
user: Please translate the following sentence from English to Chinese: 2. The Guarantor hereby waives notice of acceptance of this Guarantee and notice of the Obligations, and waives presentment, demand for payment, protest, notice of dishonour or non-payment of the Obligations, suit or the taking of other action by Holder against, and any other notice to, the Issuer, the Guarantor or others.

assistant: 2. 擔保人謹此放棄本擔保之接納通知書及債務通知書，亦豁免持有人向發行人、擔保人或其他人士發出之呈請、付款要求、抗議、不履行或不支付債務通知書、起訴或採取其他行動或任何其他通知書。
user: Please translate the following sentence from English to Chinese: Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, 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 announcement. Non-collateralised Structured Products MACQUARIE BANK LIMITED (ABN 46 008 583 542) (incorporated under the laws of Australia) (“Issuer”) Sponsor Macquarie Capital Limited Derivative Warrants Matters arising from the proposed plan of capital reserve capitalisation of China Minsheng Banking Corp., Ltd. (“Company”) Announcement This announcement sets out details of adjustments to single stock derivative warrants on the Company issued by the Issuer, following the proposed plan of capital reserve capitalisation of the Company.

assistant: 香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈的內容概不負責，對其準確性或完整性亦不發表聲明，並明確地表示概不就本公佈全部或任何部分內容所產生或因依賴該等內容而引致之任何損失承擔任何責任。 無抵押結構性產品 麥格理銀行有限公司 (ABN 46 008 583 542) （根據澳洲法律註冊成立） （「發行人」） 保薦人麥格理資本股份有限公司 衍生權證 中國民生銀行股份有限公司（「公司」）建議資本公積轉增股本相關事宜之公佈 本公佈載列在公司建議資本公積轉增股本後，對發行人發行關於公司之單一股份衍生權證作出調整之詳情。
user: Please translate the following sentence from English to Chinese: Additional information relating to these actions is publicly available in court filings under the docket numbers 10-2741BLS1 (Mass. Super.

assistant: 有關此等訴訟的其他資料可在案件編號 10-2741-BLS1(Mass. Super.
user: Please translate the following sentence from English to Chinese: We believe that the governing contracts, our course of dealing and collective past practices and understandings should inform resolution of these matters. Beginning in 2010, the GSEs increased the level of compensatory fees imposed and amended those servicing guides retroactively to impose significantly new and more stringent requirements relating to default activities, which could increase our exposure to claims for compensatory fees.

assistant: 我們相信，監管合約、我們的處理過程，以及集體性的過往常規和諒解應預示此等事宜的解決方案。 由二零一零年起，政府資助企業增加所施加的賠償性費用的水平，並追溯性修訂該等還款指引，以就拖欠活動施加全新及更嚴格的規定，這將增加我們就賠償性費用的索償承擔的風險。
user: Please translate the following sentence from English to Chinese: Amendments to the consolidation analysis In February 2015, the FASB issued guidance regarding consolidation of legal entities such as limited partnerships, limited liability corporations, and securitization structures.

assistant: 合併分析的修定於2015年2月，FASB頒佈關於法定實體（如有限合夥企業、有限責任公司及證券化結構）的指引。
user: Please translate the following sentence from English to Chinese: 2. An annual performance evaluation of the Committee, which evaluation shall compare the performance of the Committee with the requirements of this charter.

assistant: 2. 委員會的年度表現評估，而該評估須將委員會的表現與本規章的規定作比較。
user: Please translate the following sentence from English to Chinese: SG Securities (HK) Limited Level 38, Three Pacific Place, 1 Queen’s Road East, Hong Kong (852) 2166 4270

assistant: 法國興業證券（香港）有限公司香港皇后大道東 1 號太古廣場 3 座 38 樓 (852) 2166 4270
user: Please translate the following sentence from English to Chinese: (b) the trustee or the manager of the underlying trust;

assistant: (b)相關信託的受託人或經辦人；
user: Please translate the following sentence from English to Chinese: Dresdner Bank provides efficient, customised support for its customers by leveraging its expertise in the area of professional risk-return management, both when it comes to advising them on all risk-related issues, and with its versatile range of state-of-the-art credit and capital market products.

assistant: Dresdner Bank利用其在專業風險回報管理領域的技能，就所有風險相關問題及廣泛的高端信貸和資本市場產品，向其客戶提供有效的定製化支援。
user: Please translate the following sentence from English to Chinese: the severity of the impairment;

assistant: 是否大幅減值；
user: Please translate the following sentence from English to Chinese: IMPORTANT INFORMATION The Warrants are listed structured products which involve derivatives. Do not invest in them unless you fully understand and are willing to assume the risks associated with them.

assistant: 重要資料認股權證爲涉及衍生工具的上市結構性產品。 除非閣下完全了解及 願意承擔認股權證所涉的風險，否則切勿投資認股權證。
user: Please translate the following sentence from English to Chinese: The FASB is also working on a joint project that would require all leases to be capitalized on the balance sheet. Additionally, the FASB has issued a proposal on principal-agent considerations that would change the way the Company needs to evaluate whether to consolidate VIEs and non-VIE partnerships.

assistant: FASB 亦在進行聯合項目，規定所有租賃須於資產負債表內資本化。 此外，FASB 已頒佈主事人與代理人考量的建議，有關建議可能改變本公司須評估綜合可變權益實體及非可變權益實體夥伴關係之方法。
user: Please translate the following sentence from English to Chinese: On January 3, 2013, the district court certified a class in connection with one offering underwritten by GS&Co. which includes only initial purchasers who bought the securities directly from the underwriters or their agents no later than ten trading days after the offering date.

assistant: 於二零一三年一月三日，地區法院已就GS&Co.包銷的一項發售覈實一個集體，當中僅包含在發售日後十個交易日內，直接向包銷商或其代理人購買證券的最初買家。
user: Please translate the following sentence from English to Chinese: Mortgage loans\n

assistant: 按揭貸款\n
user: Please translate the following sentence from English to Chinese: The fair values of these securities have taken into account the relevant features including the restrictions.

assistant: 該等證券的公允價值已考慮其相關特點，包括出售限制。
user: Please translate the following sentence from English to Chinese: (E) Generally, no adjustment will be made for an ordinary cash dividend (whether or not it is offered with a script alternative).

assistant: (E) 一般不會就普通現金股息（不論是否可選擇以股代息）作出調整。
user: Please translate the following sentence from English to Chinese: The allowance for loan and lease losses for the commercial portfolio as presented in Table 66 was $3.2 billion at September 30, 2012, a $957 million decrease from December 31, 2011.

assistant: 如表66所示，商業組合的貸款及租賃虧損準備於二零一二年九月三十日爲32億美元，較二零一一年十二月三十一日減少 9.57 億美元。
user: Please translate the following sentence from English to Chinese: Own account income also fell as an improved performance in Rates was offset by lower FX income.

assistant: 由於利率表現好轉被外匯收入下降抵銷，以致自營賬收入亦告下降。
user: Please translate the following sentence from English to Chinese: Information about us You should read the section “Updated Information about Us” in this document.

assistant: 有關我們的資料 閣下應參閱本文件「有關我們的更新資料」一節。
user: Please translate the following sentence from English to Chinese: In the worst case,

assistant: 在最壞的情況下，
user: Please translate the following sentence from English to Chinese: (i) not materially prejudicial to the interests of the Warrantholder generally (without considering the circumstances of any individual Warrantholder or the tax or other consequences of such modification in any particular jurisdiction);

assistant: (i)普遍對權證持有人權益不構成重大影響（但並無考慮任何個別權證持有人的情況或該項更改於任何特定司法權區的稅務或其他影響）；
user: Please translate the following sentence from English to Chinese: (E) Upon exercise following a Mandatory Call Event or on the Expiry Date in accordance with these Conditions, the Issuer will as soon as practicable and not later than the Settlement Date in accordance with these conditions procure payment of the aggregate Cash Settlement Amount (following deduction of determined Exercise Expenses) for all CBBCs exercised or deemed exercised, electronically through CCASS by crediting the relevant bank account of the Holder as appearing in the register kept by or on behalf of the Issuer.

assistant: (E) 倘於發生強制贖回事件時或於到期日時根據該等細則行使，發行人將盡快及於結算日期，根據此等細則促使以電子方式透過中央結算系統將所有已行使或被視作已行使的牛熊證的現金結算金額（於扣除所釐定的行使費用後）存入有關由發行人或代表發行人存置的登記名冊所示的持有人的有關銀行賬戶。
user: Please translate the following sentence from English to Chinese: In these circumstances, it may be difficult for JPMorgan Chase to reduce its risk positions due to the activity of other market participants or widespread market dislocations. Sustained volatility in the financial markets may also negatively affect consumer or investor confidence, which could lead to lower client activity and reduce JPMorgan Chase’s revenues.

assistant: 在該情況下，JPMorgan Chase可能由於其他市場參與者的活動或廣泛的市場混亂而難以減低風險水平。 金融市場持續波動亦可能對顧客或投資者信心造成不利影響，導致JPMorgan Chase的客戶活動及收益減少。
user: Please translate the following sentence from English to Chinese: The Warrants are European style cash settled derivative warrants linked to the underlying Shares.

assistant: 權證爲與掛鉤股份掛鉤的歐式現金結算衍生權證。
user: Please translate the following sentence from English to Chinese: Note 2. Basis of Presentation

assistant: 附註2. 呈列準則
user: Please translate the following sentence from English to Chinese: “Issuer” means The Bank of East Asia, Limited;

assistant: 「發行人」指東亞銀行有限公司；
user: Please translate the following sentence from English to Chinese: As of March 2014 and December 2013, the firm had $17.94 billion and $14.90 billion, respectively, of loans held for investment which were accounted for at amortized cost and included in “Receivables from customers and counterparties,” substantially all of which had floating interest rates.

assistant: 於二零一四年三月及二零一三年十二月，公司分別持有用於投資的179.4億元及149.0億元貸款，該等貸款根據攤銷後成本列報並計入「應收客戶及對手方賬款」內，其中絕大部分按浮動利率計息。
user: Please translate the following sentence from English to Chinese: At December 31, 2013, the United Kingdom was the only country where total cross-border exposure exceeded one percent of our total assets.

assistant: 截至二零一三年十二月三十一日，僅英國爲跨境風險總額超過我們資產總額 1% 的國家。
user: Please translate the following sentence from English to Chinese: TERMS AND CONDITIONS The relevant Conditions will, together with the supplemental provisions contained in the relevant Supplemental Listing Document and subject to completion and amendment, be endorsed on the ELI Global Certificate.

assistant: 條款和細則 有關的細則連同有關的補充上市文件所載的補充規定（有待完成及修改），將列於總額證書背頁。
user: Please translate the following sentence from English to Chinese: Balance at the beginning of the year\n

assistant: 年初時結餘\n
user: Please translate the following sentence from English to Chinese: The BRRD provides for the establishment of a European Union framework for the recovery and resolution of credit institutions and investment firms.

assistant: BRRD規定就信貸機構及投資公司的復甦及清算設立歐洲聯盟框架。
user: Please translate the following sentence from English to Chinese: Name of the underlying index (for our index warrants only) Index sponsor

assistant: 相關指數的名稱（僅就本公司的指數認股權證而言） 指數保薦人
user: Please translate the following sentence from English to Chinese: Such derivatives also give rise to credit risk, which is monitored and managed by Credit Risk Management.

assistant: 該等衍生工具也產生信用風險，該風險由信用風險管理部門負責監督和管理。
user: Please translate the following sentence from English to Chinese: The External Directors and External Supervisors of the Company do not receive remuneration from the Company;

assistant: 本公司外部董事、外部監事不在公司領取薪酬；
user: Please translate the following sentence from English to Chinese: However, the Guarantor, as an authorised institution regulated by the Hong Kong Monetary Authority, is subject to and bound by the FIRO.

assistant: 然而，擔保人作爲受香港金融管理局規管的認可機構，須受 FIRO 規管及約束。
user: Please translate the following sentence from English to Chinese: While the borrower’s credit score is another general indicator of credit quality, because the borrower’s credit score tends to be a lagging indicator, JPMorgan Chase Bank, N.A. does not view credit scores as a primary indicator of credit quality.

assistant: 借款人的信用評分是信貸質素的另一一般指標。 由於借款人的信用評分往往是滯後指標，因此JPMorgan Chase Bank, N.A.不視信用評分作爲信貸質素的主要指標。
user: Please translate the following sentence from English to Chinese: ● Can you sell the Warrants before the Expiry Date?

assistant: ●閣下於期滿日前可否出售認股權證?
user: Please translate the following sentence from English to Chinese: It also considers other relevant facts and circumstances, such as bulk settlements and identity of the counterparty or type of counterparty, as appropriate.

assistant: 亦考慮其他相關因素及情況，例如批量結算及交易對手身份或交易對手類別（如適用）。
user: Please translate the following sentence from English to Chinese: the undivided interest is not represented by a security certificate, is carried at historical cost and classified within loans. JPMorgan Chase Bank, N.A. retained senior securities issued from the Trust.

assistant: 該等不可分割的權益按歷史成本列賬並分類爲貸款。 JPMorgan Chase Bank, N.A.保留由信託發行的優先證券。
user: Please translate the following sentence from English to Chinese: 1 The ratings of the major credit rating agencies, and their mapping to our internal rating scale, are shown in the “Internal UBS rating scale and mapping of external ratings“ table in the “Credit risk models“ section of this report.

assistant: 1 主要信貸評級機構的評級與本行內部評級基準的對照已於本報告「信貸風險模型」一節「UBS 內部評級及對外評級對照」列表內載列。
user: Please translate the following sentence from English to Chinese: ‰ Firmwide Finance Committee.

assistant: 公司財務委員會。
user: Please translate the following sentence from English to Chinese: Human Rights, Dams, Tobacco and Animal Testing.

assistant: 人權、堤壩、菸草及動物測試。
user: Please translate the following sentence from English to Chinese: In addition, although certain expenses increased, there were no significant negative changes to the firm’s overall cost structure since the prior quantitative goodwill tests were performed.

assistant: 此外，儘管若干開支增加，但公司的整體成本架構自上次量性商譽測試進行以來並無重大負面變動。
user: Please translate the following sentence from English to Chinese: Is there any guarantee or collateral for the CBBCs?

assistant: 牛熊證是否有任何擔保或抵押 ?
user: Please translate the following sentence from English to Chinese: the Registration Statements on Form S-3 (Nos. 333-175599;

assistant: 註冊聲明表格 S-3（第 333-175599；
user: Please translate the following sentence from English to Chinese: UBS AG (incorporated with limited liability in Switzerland) acting through its London Branch Sponsor UBS SECURITIES ASIA LIMITED Announcement on change of Issuer’s credit rating outlook

assistant: 瑞士銀行 (UBS AG) （於瑞士註冊成立之有限公司）透過其倫敦分行行事 保薦人瑞銀證券亞洲有限公司 (UBS SECURITIES ASIA LIMITED) 發行人信貸評級展望變動公佈