billchoa/3036384256-COMP7607-data huggingface dataset:
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 26.90% 8.12x 15.62x 6.90%

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 26.90% 8.12x 15.62x 6.90%
user: Please translate the following sentence from English to Chinese: If management has determined, based on their judgement, that objective evidence for impairment exists, expected future cash flows are estimated based on historical loss experience for assets with similar credit risk characteristics. Historical loss experience is adjusted on the basis of the current observable data.

assistant: 當管理層根據其判斷決定減值的客觀證據存在，便會依據若干與該等資產的信貸風險特性相若之資產的以往損失經驗，以估計預期將來現金流。 以往損失經驗是以目前的可觀察資料爲基礎作出調整。
user: Please translate the following sentence from English to Chinese: Given the gearing feature inherent in the Warrants, a small change in the price of the underlying Unit may lead to a substantial price movement in the Warrants. Unlike stocks, the Warrants have a limited life and will expire on the Expiry Date.

assistant: 基於權證既有的槓桿特點，相關基金單位的價格的輕微變動或會導致權證的價格出現重大變動。 有別於股票，權證的年期有限並將於到期日到期。
user: Please translate the following sentence from English to Chinese: Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options, and forward contracts on fixed income securities.

assistant: 收益亦包括現貨及遠期貨幣買賣、交易所買賣及場外 (OTC) 貨幣期權、固定收入證券的期權、利率掉期合約、貨幣掉期合約、掉期期權、上下限協議、金融期貨、場外期權及遠期合約所產生的收益。
user: Please translate the following sentence from English to Chinese: The awards that are deferred contain future service and performance criteria that will determine the final payout to employees upon settlement and may be reduced or forfeited if future service or performance criteria are not achieved.

assistant: 遞延的獎勵附帶有未來服務及工作表現的標準，會決定屆時向僱員支付的實際數額，而倘若未能達到未來服務或工作表現的標準，數額可能會減少甚至取消。
user: Please translate the following sentence from English to Chinese: (a) in respect of a continuous trading session of the Stock Exchange, the price per Share concluded by means of automatic order matching on the Stock Exchange as reported in the official real-time dissemination mechanism for the Stock Exchange during such continuous trading session in accordance with the Trading Rules, excluding direct business (as defined in the Trading Rules);

assistant: (a) 就聯交所持續交易時段而言，指根據交易規則於聯交所該持續交易時段的正式即時發佈機制所報透過聯交所自動對盤方式達成的每股股份價格，不包括直接成交（定義見交易規則）；
user: Please translate the following sentence from English to Chinese: Related Exchange means any exchange or quotation system in a major international market (including but not limited to New York, Chicago, London, Australia and Frankfurt) on which options contracts or futures contracts or other derivatives contracts relating to the Commodity are traded, as determined by the Issuer;

assistant: 有關交易所指由發行人釐定在主要國際市場（包括但不限於紐約、芝加哥、倫敦、澳洲及法蘭克福）買賣有關商品之期權合約或期貨合約或其他衍生工具合約之任何交易或報價系統；
user: Please translate the following sentence from English to Chinese: In the case of the two closed-end real estate funds MERKUR Grundstücks-Gesellschaft Objekt Berlin Lange Straße KG, Grünwald, and KALMUS Grundstücks-Gesellschaft Objekt Erfurt KG, Grünwald, Dresdner Bank AG has issued an irrevocable declaration of indemnity to Kommanditgesellschaft Allgemeine Leasing GmbH & Co., Grünwald, (KGAL), which covers certain rights of tender in respect of KGAL. Dresdner Bank AG has made an undertaking to the closed-end real estate fund LAMINA Grundstücks-Verwaltungsgesellschaft mbH & Co. Objekt Leipzig KG, Grünwald, to guarantee that this company can meet its obligations.

assistant: 關於兩家固定資本額的地產基金MERKUR Grundstücks – Gesellschaft Objekt Berlin Lange Straße KG, Grünwald及KALMUS Grundstücks – Gesellschaft Objekt Erfurt KG, Gründwald, Dresdner Bank AG 已向Kommanditgesellfschaft Allgemeine Leasing GmbH & Co. Gründwald, (KGAL)發出一項不可撤回彌償宣佈，其中包括有關KGAL的若干投標的權利 Dresdner Bank AG已向固定資本額的地產基金LAMINA Grund – stücks – Verwaltungsgesellfschaft mbH & Co. Objekt Leipzig KG, Gründwald作出承諾，保證這公司能夠履行其責任。
user: Please translate the following sentence from English to Chinese: The policy and rules for RQFII and China Connect prescribed by the Mainland China government are new and subject to change, and there may be uncertainty to their implementation.

assistant: 內地政府新訂明的 RQFII 及中華通政策及規則均有待修改，在執行方面可能涉及種種不明朗因素。
user: Please translate the following sentence from English to Chinese: The recoverable amounts of each CGU are determined based on value-in-use calculations.

assistant: 各現金產生單位可收回金額按使用價值計得。
user: Please translate the following sentence from English to Chinese: UBS’s balance sheet at 31 December 2014 reflected provisions with respect to matters described in this item 6 in amounts that UBS believes to be appropriate under the applicable accounting standard.

assistant: UBS於2014年12月31日的資產負債表反映與本項目6所述事宜有關，且UBS認爲有關金額根據適用會計準則屬適當的撥備。
user: Please translate the following sentence from English to Chinese: In the case where the Settlement Amount is equal to the delivery of the Entitlement the following provisions will apply: ELI holders entitled to delivery of the Entitlement will be required to pay all charges which they incur in respect of the transfer and receipt of the Entitlement, including without limitation any stamp duty, levies and registration charges.

assistant: 倘結算款相等於交付權利金的款項，下列條文將適用︰有權交付權利金的股票掛鉤票據持有人須支付其在轉讓及收取權利金所產生的一切費用，包括但不限於印花稅、徵費及登記費。
user: Please translate the following sentence from English to Chinese: There are two categories of risk-based capital: Tier 1 capital and Tier 2 capital.

assistant: 風險資本可分爲第一級資本及第二級資本兩類。
user: Please translate the following sentence from English to Chinese: For the purpose of the preceding paragraph, contracts for the buyback of shares shall include but not limited to agreements whereby buyback obligations are undertaken and buyback rights are acquired.

assistant: 前款所稱購回股份的合同，包括（但不限於）同意承擔購回股份義務和取得 購回股份權利的合同。
user: Please translate the following sentence from English to Chinese: (i) Total defined benefit expense recognised in the income statement

assistant: (i) 於收益表中確認之界定福利支出總額
user: Please translate the following sentence from English to Chinese: Holders should consult their own tax advisors regarding how these rules may apply to their investment in the Structured Products.

assistant: 持有人應就該等規則如何應用於其在結構性產品的投資諮詢本身的稅務顧問。
user: Please translate the following sentence from English to Chinese: On May 10, 2013, the plaintiffs filed an amended complaint incorporating those nine additional offerings.

assistant: 於二零一三年五月十日，原告人提交一份包括該九項額外發售的經修訂申訴。
user: Please translate the following sentence from English to Chinese: Bonds and notes:

assistant: 債券及票據：
user: Please translate the following sentence from English to Chinese: The SG Group:

assistant: SG集團：
user: Please translate the following sentence from English to Chinese: However, level 3 financial instruments typically include, in addition to the unobservable or level 3 components, observable components (that is, components that are actively quoted and can be validated to external sources);

assistant: 但是，第三級金融工具一般不但包括隱含或第三級成份，也包括可見成份（即活躍市場上可見、可由外部資料證實之報價）；
user: Please translate the following sentence from English to Chinese: Each series of the CBBCs will be represented by a global certificate in the name of HKSCC Nominees Limited who is the only legal owner of the CBBCs.

assistant: 各系列牛熊證將由一份以香港中央結算（代理人）有限公司（其爲牛熊證的唯一法定擁有人）的名義登記的總額證書代表。
user: Please translate the following sentence from English to Chinese: China is likely to be one of the biggest beneficiaries of the upturn in the West as the country gets the external support needed to usher in the most ambitious package of reforms since it opened up to the world in the 1980s.

assistant: 中國可能是西方經濟復甦的最大受惠國之一，因爲中國獲得所需的外來支援，有助推行其自一九八○年代對外開放以來的最進取改革方案。
user: Please translate the following sentence from English to Chinese: (i) Individually significant loans Impairment losses on individually significant accounts are assessed by an evaluation of the exposures on a case-by-case basis.

assistant: (i) 個別大額貸款個別大額賬項之減值虧損，乃在逐一衡量個別貸款風險後評估。
user: Please translate the following sentence from English to Chinese: The more limited the secondary market, the more difficult it may be for you to realise the value in the Warrants prior to expiry.

assistant: 二級市場流通量越少，閣下越難以在到期前變現認股權證的價值。
user: Please translate the following sentence from English to Chinese: The Transfer Office for the Warrants is set out below.

assistant: 認股證之過戶處載於下文。
user: Please translate the following sentence from English to Chinese: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders. Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b) (7):

assistant: 規例 S-T 第 101(b)(1) 條規定，只有在純粹提供隨附的年報予證券持有人的情況下，方可以硬本提交表格 6-K。 請標明登記人是否依照規例 S-T 第 101(b)(7) 條許可以硬本提交表格 6-K：
user: Please translate the following sentence from English to Chinese: Macquarie Capital Limited Level 18, One International Finance Centre, 1 Harbour View Street, Central, Hong Kong +852 3922 3788

assistant: 麥格理資本股份有限公司 香港中環港景街1 號國際金融中心一期18 樓 +852 3922 3788
user: Please translate the following sentence from English to Chinese: receivables and securitisations of Group receivables held by the Group.

assistant: 集團持有的應收款項及已證券化的集團應收款項。
user: Please translate the following sentence from English to Chinese: – the ability to achieve our cost efficiency goals and cost targets;

assistant: －我們達到成本效益目標及成本目標的能力；
user: Please translate the following sentence from English to Chinese: Website www.sinopec.com www.sandschina.com www.abchina.com www.cs.ecitic.com

assistant: 網站 www.sinopec.com www.sandschina.com www.abchina.com www.cs.ecitic.com
user: Please translate the following sentence from English to Chinese: Nine Months Ended September 2014 versus September 2013.

assistant: 截至二零一四年九月止九個月與截至二零一三年九月止九個月比較。
user: Please translate the following sentence from English to Chinese: and “Valuation Date” means the date specified as such in the relevant Launch Announcement and Supplemental Listing Document.

assistant: 及 「估值日期」指相關發行公佈及補充上市文件中指定的日期。
user: Please translate the following sentence from English to Chinese: Nearly all of our employees in our primary locations, including the New York metropolitan area, London, Bengaluru, Hong Kong, Tokyo and Salt Lake City, work in close proximity to one another, in one or more buildings.

assistant: 本公司主要經營地點（包括紐約市中心、倫敦、班加羅爾、香港、東京及鹽湖城）內，幾乎所有僱員均在彼此鄰近的一幢或以上大廈工作。
user: Please translate the following sentence from English to Chinese: 1. ACCOUNTING POLICIES (CONTINUED)

assistant: 1. 會計政策（續）
user: Please translate the following sentence from English to Chinese: Fixed income trading activity, for example, generates both trading profits and coupon income.

assistant: 庫務活動買賣活動同時賺取買賣溢利及息票收入。
user: Please translate the following sentence from English to Chinese: The primary difference is that the Standardized Capital Rules do not contemplate the use of internal models to compute exposure for credit risk on derivatives and securities financing transactions, whereas the Basel III Advanced Rules permit the use of such models, subject to supervisory approval.

assistant: 主要差異爲，標準化資本規定並不擬使用內部模式計算衍生工具及證券融資交易的信貸風險敞口，而巴塞爾III號公約高級計量規則卻允許使用該等模式，惟須獲得監管批准。
user: Please translate the following sentence from English to Chinese: (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;

assistant: (ii)合理確保所記錄的交易足以根據公認會計原則編制財務報表，而收支僅根據公司管理層及董事授權而作出；
user: Please translate the following sentence from English to Chinese: Liquidity discount A liquidity discount is primarily applied to unlisted firms to reflect the fact that these stocks are not actively traded.

assistant: 流通性折讓流通性折讓主要適用於非上市公司以反映該等股份交投並不活躍。
user: Please translate the following sentence from English to Chinese: (1) of this article, the laws of the People’s Republic of China shall apply, except as otherwise provided in the laws, administrative regulations, rules and normative documents.

assistant: （三）以仲裁方式解決因本條第（一）項所述爭議或者權利主張，適用中華人民共和國的法律； 但法律、法規、規章、規範性文件另有規定的除外。
user: Please translate the following sentence from English to Chinese: 18 Fair values of financial assets and liabilities\n

assistant: 18 金融資產及負債的公允價值\n
user: Please translate the following sentence from English to Chinese: See Note 2 to the Consolidated Financial Statements.

assistant: 見綜合財務報表附註 2。
user: Please translate the following sentence from English to Chinese: In addition, the DFAST rules require us to conduct stress tests on a semi-annual basis and publish a summary of certain results.

assistant: 此外，Dodd-Frank法案壓力測試規則要求公司每半年一次進行壓力測試及刊發若干結果的概要。
user: Please translate the following sentence from English to Chinese: A reasonable fee will be charged if you want to take photocopies of any of the documents while they are on display. TRANSFER OF STRUCTURED PRODUCTS Settlement of transactions between members of the Stock Exchange on any business day must take place on or before the second business day thereafter.

assistant: 如於任何上述文件供查閱期間閣下需要影印副本，將向閣下收取合理費用。 轉讓結構性產品 聯交所成員之間交易的交收須於其後第二個營業日或之前進行。
user: Please translate the following sentence from English to Chinese: The Warrants can only be exercised by HKSCC or the Nominee.

assistant: 所有權證只能由香港結算或其代名人行使。
user: Please translate the following sentence from English to Chinese: ■ the second addendum to the Base Listing Document dated 9 May 2018;

assistant: ■日期爲 2018 年 5 月 9 日的基本上市文件第二增編;
user: Please translate the following sentence from English to Chinese: “Listing Date” means the date specified as such in the relevant Supplemental Listing Document;

assistant: 「上市日期」指有關補充上市文件所指的日期；
user: Please translate the following sentence from English to Chinese: 5. Adjustment

assistant: 5. 調整
user: Please translate the following sentence from English to Chinese: Notwithstanding the foregoing, such actions shall not take place until the Warrantholder shall have accounted to the Registrar for unpaid Exercise Expenses to the extent that they were not or could not be paid on the Exercise Date.

assistant: 儘管有前述規定，若權證持有人在行使日有未支付或無法支付的行使費用，則在其就此向過戶登記處作出解釋之前，此等交付不得發生。
user: Please translate the following sentence from English to Chinese: The directors do not recommend the payment of a final dividend (2016: $nil).

assistant: 董事並不建議支付末期股息（二〇一六年：零元）。
user: Please translate the following sentence from English to Chinese: These laws are intended to provide fiscal stimulus and stability to the U.S. economy, by among other things, permitting the U.S. Treasury to make direct investments in financial institutions pursuant to the Capital Purchase Program.

assistant: 該等法例旨在爲美國經濟提供財政刺激及穩定作用，方法爲（其中包括）容許財政部根據資本購買計劃直接投資金融機構。
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 exercise of the Warrants.

assistant: ●行使費用閣下有責任支付任何行使費用。 行使費用指就行使認股權證所產生的任何收費或開支（包括任何稅項或稅款）。
user: Please translate the following sentence from English to Chinese: In the case of a prolonged suspension period, the price of the Warrants may be subject to a significant impact of time decay due to such prolonged suspension and may fluctuate significantly upon resumption of trading, which may adversely affect your investment. Possible limited secondary market The Liquidity Provider may be the only market participant for the Warrants and therefore the secondary market for the Warrants may be limited.

assistant: 倘若閣下有意購買權證以對沖閣下有關掛鉤股份的風險，則閣下於掛鉤股份及權證的投資均有可能蒙受損失。 二級市場流通量可能有限流通量提供者可能是權證的唯一市場參與者，因此，權證的二級市場流通量可能有限。
user: Please translate the following sentence from English to Chinese: (B) The Issuer reserves the right, subject to the appointment of a successor, at any time to vary or terminate the appointment of the initial Agent and to appoint another agent provided that it will at all times maintain an agent in Hong Kong for so long as the CBBCs are listed on the Stock Exchange.

assistant: (B) 發行人保留權利，在委任繼任人的規限下，在任何時候更改或終止委任初期代理人，並委任另一名代理人，惟將於牛熊證在聯交所上市的任何時間於香港維持一名代理人。
user: Please translate the following sentence from English to Chinese: The main features of our CBBCs are described below: Issuer:

assistant: 下文載列本公司牛熊證的主要特點：
user: Please translate the following sentence from English to Chinese: These key risk factors do not App 1D, necessarily cover all risks related to the CBBCs.

assistant: 以下主要風險因素並不一定涵蓋與牛熊證有關的所有風險。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, in the event that a Valuation Date is postponed due to the occurrence of a Market Disruption Event, the closing price of the Shares for such postponed Valuation Date will be the closing price of the Shares on the first succeeding Business Day.

assistant: 爲免存疑，倘估值日因發生市場中斷事件而押後，則股份於經押後估值日的收市價將爲首個接續營業日的收市價。
user: Please translate the following sentence from English to Chinese: (c) Includes securitized loans where JPMorgan Chase Bank, N.A. owns less than a majority of the subordinated or residual interests in the securitizations.

assistant: (c) 包括JPMorgan Chase Bank, N.A.在證券化中擁有非多數後償或剩餘權益的證券化貸款。
user: Please translate the following sentence from English to Chinese: These powers include powers to (i) transfer all or some of our liabilities under the Warrants to another entity and (ii) convert into equity or write down our liabilities under the Warrants.

assistant: 該等權力包括以下權力： (i)轉讓於權證項下的全部或部分負債予另一實體； 及(ii)轉換爲權益或撇減於權證項下的負債。
user: Please translate the following sentence from English to Chinese: The impact of the change on first quarter 2010 was a pre-tax loss of CHF 104 million.

assistant: 於2010年第一季該變動的影響爲稅前虧損1.04億瑞士法郎。
user: Please translate the following sentence from English to Chinese: The Board sets stress limits on both equity derivatives and fixed income desks that may be undertaken.

assistant: 董事會對可能作出的股票衍生工具及固定收入單位設定壓力限制。
user: Please translate the following sentence from English to Chinese: “I want to express my deep appreciation for the opportunity to work with and benefit from so many talented and dedicated colleagues,” said Mr. Blankfein. “My job has also allowed me to engage with many of the most impressive business leaders around the world and I thank them for allowing me to help support their goals and priorities.”

assistant: 「本人能夠有機會與衆多有才華和具有奉獻精神的同事共事，並從中受益深表感謝。 本人的工作讓本人能與全球許多頂尖的商界領袖接觸，本人特別感謝彼等讓本人協助支持彼等達成目標和事業的重要里程。」 Blankfein先生進一步表示：
user: Please translate the following sentence from English to Chinese: and (b) the afternoon session and the closing auction session (if applicable) of the same day, shall each be considered as one trading session only;

assistant: 及 (b) 在同日的下午交易時段及收市競價交易時段（如適用），各自將僅被視爲一個交易時段；
user: Please translate the following sentence from English to Chinese: The assets (the Fully Funded Swaps) and the liabilities (the Notes) are settled (and intended to be settled) simultaneously.

assistant: 資產（充分融資交換）與負債（票據）同步結算（及有意結算）。
user: Please translate the following sentence from English to Chinese: In addition, the firm may provide indemnifications to some counterparties to protect them in the event additional taxes are owed or payments are withheld, due either to a change in or an adverse application of certain non-U.S. tax laws.

assistant: 此外，公司已向部份對手方提供彌償，以保障其不會因若干非美國稅務法之變動或不利應用而支付額外稅項或被預扣款項。
user: Please translate the following sentence from English to Chinese: and “Supplemental Listing Document” means the supplemental listing document relating to a particular series of Structured Products.

assistant: 及「補充上市文件」指有關個別系列結構性產品之補充上市文件。
user: Please translate the following sentence from English to Chinese: We believe the risk of loss is remote given historical experience with the VTNs.

assistant: 我們相信，鑑於過往與 VTN 的經驗，該等虧損風險不大。
user: Please translate the following sentence from English to Chinese: As of the Launch Date, the funding rate was 2.22% (for stock code 59175);

assistant: 於推出日，資金比率爲 2.22% (就證券代號 59175 而言);
user: Please translate the following sentence from English to Chinese: Use of Estimates The use of generally accepted accounting principles requires management to make certain estimates and assumptions.

assistant: 會計估計的使用使用公認會計原則要求管理層作出若干會計估計及假設。
user: Please translate the following sentence from English to Chinese: Corporate tax* Deferred corporate tax*

assistant: 公司稅 * 遞延公司稅 *
user: Please translate the following sentence from English to Chinese: Aggregate details of the above entities and businesses (including disposal groups) acquired or consolidated due to acquisition of control are as follows:

assistant: 上述收購或由於取得控制權而綜合入賬之實體及業務（包括出售組別）詳情總括如下：
user: Please translate the following sentence from English to Chinese: ● the Master Instrument executed by us and our Guarantor on 1 April 2016;

assistant: ●我們及我們的擔保人於 2016 年 4 月 1 日簽訂之主要文據；
user: Please translate the following sentence from English to Chinese: Between 3-12 months HK$'000

assistant: 三至十二個月 千港元
user: Please translate the following sentence from English to Chinese: (1) Custody indemnifications and other Total

assistant: (1) 託管彌償及其他 總額
user: Please translate the following sentence from English to Chinese: To safeguard against any future recurrence, the client segments have put in place more granular risk appetite levels.

assistant: 爲了防範未來再次發生任何類似事件，客戶分部已定爲更清晰的風險取向水平。
user: Please translate the following sentence from English to Chinese: Banking and other financial\n

assistant: 銀行及有關的金融服務\n
user: Please translate the following sentence from English to Chinese: The relevant Supplemental Listing Document in relation to the issue of any series of Warrants may specify additional terms and conditions which shall, to the extent so specified or to the extent inconsistent with the applicable Product Conditions, replace or modify the applicable Product Conditions for the purpose of such series of Warrants. Capitalised terms used in the applicable Product Conditions and not otherwise defined therein shall have the meaning given to them in the relevant Supplemental Listing Document.

assistant: 發行任何系列的權證的有關補充上市文件可列明其他條款和細則，如有列明或與適用產品細則不符，則就有關係列的權證而言取代或修改適用產品細則。 適用產品細則中並無另行界定的用語具有有關補充上市文件所賦的涵義。
user: Please translate the following sentence from English to Chinese: During the nine months ended September 2017, the number of counterparty defaults increased as compared with the same prior year period, and substantially all of such defaults occurred within loans and lending commitments.

assistant: 截至二零一七年九月止九個月，對手方違約次數較去年同期有所增加，且絕大多數有關違約於貸款與借貸承擔中發生。
user: Please translate the following sentence from English to Chinese: Expected Rate of Return Citigroup determines its assumptions for the expected rate of return on plan assets for its U.S. pension and postretirement plans using a “building block” approach, which focuses on ranges of anticipated rates of return for each asset class.

assistant: 預期回報率 Citigroup 採用元件建構法就美國退休金及退休後福利計劃之計劃資產回報之預期利率釐定其假設。 元件建構法集中各資產級別回報率之估計範圍。
user: Please translate the following sentence from English to Chinese: (B) The settlement obligation of the Issuer in respect of the Warrants represents general unsecured contractual obligations of the Issuer and of no other person which rank, and will rank, equally among themselves and pari passu with all other present and future unsecured and unsubordinated contractual obligations of the Issuer, except for obligations accorded preference by mandatory provisions of applicable law.

assistant: (B) 發行人在權證之結算責任屬於發行人而非其他人士之一般性無抵押合約責任。 各權證現時和日後均具有同等順序攤還次序，而且與發行人現時和日後之所有其他無抵押非後償合約責任（不包括適用法律之強制條文所訂明之優先責任）享有同等權益。
user: Please translate the following sentence from English to Chinese: If we become insolvent or default on our obligations under the Warrants and our Guarantor becomes insolvent or defaults on its obligations under the Guarantee, you can only claim as an unsecured creditor of the Issuer and our Guarantor.

assistant: 倘若我們無力償債或未能履行我們於權證項下的責任，而我們的擔保人無力償債或未能履行其於擔保項下的責任，則閣下僅可以發行人及我們的擔保人的無抵押債權人身份提出申索。