billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The Chairman and the other members of the Board of Directors proposed for re-election were confirmed in office for a term until the end of the next Annual General Meeting. Michael Klein and Ana Paula Pessoa were elected as new members of the Board of Directors for a term until the end of the next Annual General Meeting.

assistant: 建議重選的董事會主席及其他成員已確定膺選連任，任期爲直至下一屆股東周年大會結束爲止。 Michael Klein 及 Ana Paula Pessoa 已獲選爲董事會新成員，任期爲直至下一屆股東周年大會結束爲止。
user: Please translate the following sentence from English to Chinese: A call warrant is designed for an investor holding a bullish view of the exchange rate of the currency pair during the term of the warrant. A put warrant is designed for an investor holding a bearish view of the exchange rate of the currency pair during the term of the warrant.

assistant: 認購權證乃爲看好貨幣組合的匯率於權證有效期內走勢的投資者而設。 認沽權證乃爲看淡貨幣組合的匯率於權證有效期內走勢的投資者而設。
user: Please translate the following sentence from English to Chinese: Equity positions below relate to private and restricted public equity securities, including interests in funds that invest in corporate equities and real estate and interests in hedge funds, which are included in “Financial instruments owned, at fair value.” Debt positions include interests in funds that invest in corporate mezzanine and senior debt instruments, loans backed by commercial and residential real estate, corporate bank loans and other corporate debt, including acquired portfolios of distressed loans.

assistant: 以下股本倉盤和私人及受限制上市股本證券相關連，包括投資於企業股權及房地產基金的權益及對沖基金中的權益，並計入「所持按公允價值入賬的金融工具」。 債務倉盤包括投資於企業夾層和優先債務工具的基金的權益、以商業和住宅房地產抵押的貸款、企業銀行貸款及其他企業債務（包括取得的不良貸款組合）。
user: Please translate the following sentence from English to Chinese: 2. Federal funds sold and securities purchased under agreements to resell ...\n

assistant: 2. 出售的聯邦基金及根據轉售協議購買的證券 ...\n
user: Please translate the following sentence from English to Chinese: Financial Accounting Standards Board.

assistant: 財務會計標準委員會。
user: Please translate the following sentence from English to Chinese: 1. General information J.P. Morgan Structured Products B.V. (the "Company") was incorporated on 6 November 2006 as a private company with limited liability and is incorporated and domiciled in The Netherlands, with registration number 34259454.

assistant: 1. 一般資料 J.P. Morgan Structured Products B.V. （「本公司」）於2006年11月6日在荷蘭註冊成立爲有限責任私營公司並以其作爲註冊成立地，註冊編號爲34259454。
user: Please translate the following sentence from English to Chinese: Copies of the Global Certificate and the Instrument are available for inspection at the specified office of the Issuer.

assistant: 總額證書與文據副本於發行人之指定辦事處可供查閱。
user: Please translate the following sentence from English to Chinese: Six months ended June 30, 2011 (in millions) Assets:

assistant: 截至2011年6月30日止六個月 （以百萬元計）資產：
user: Please translate the following sentence from English to Chinese: The Warrantholders will not be required to deliver any exercise notice and the Issuer or its agent will pay to the Warrantholders the Cash Settlement Amount (if any) in accordance with Condition 4(B)(d).

assistant: 認股證持有人毋須送交任何行使通知書，而發行人或其代理人將根據細則第 4(B)(d) 條向認股證持有人支付現金結算金額（如有）。
user: Please translate the following sentence from English to Chinese: (17) Includes employees, consultants and temporary staff.

assistant: (17) 包括僱員、顧問及臨時員工。
user: Please translate the following sentence from English to Chinese: “Business Day” means a day (excluding Saturdays) on which the Stock Exchange is open for dealings in Hong Kong (as defined below) and banks are open for business in Hong Kong;

assistant: 「營業日」指聯交所在香港（定義見下文）開市交易和銀行在香港營業的任何一日（不包括星期六）；
user: Please translate the following sentence from English to Chinese: These two factors constitute the restated non-economic items in the analyses of the Group’s results.

assistant: 該兩個因素構成集團業績分析中的重新計算非經濟項目。
user: Please translate the following sentence from English to Chinese: The rights attaching to the CBBCs after the adjustment shall, after such Restructuring Event, relate to the number of units of the trust(s) resulting from or surviving such Restructuring Event or other securities (“Substituted Securities”) and/or cash offered in substitution for the affected Units, as the case may be, to which the holder of such number of Units to which the CBBCs related immediately before such Restructuring Event would have been entitled upon such Restructuring Event. Thereafter the provisions hereof shall apply to such Substituted Securities, provided that any Substituted Securities may, in the absolute discretion of the Issuer, be deemed to be replaced by an amount in Hong Kong dollars equal to the market value or, if no market value is available, fair value, of such Substituted Securities in each case as determined by the Issuer as soon as practicable after such Restructuring Event is effected.

assistant: 於該項重組事項進行後，牛熊證在調整後所附的權利會與該重組事項產生或經歷該重組事項的信託單位數目或其他證券（「代替證券」）及╱或代替受影響單位的現金（在緊接於該重組事項前與牛熊證有關的該等數目單位的持有人於該重組事項發生後應可獲得者）有關（視情況而定）。 此後本牛熊證的條款應適用於該代替證券，惟任何該等代替證券可按發行人的絕對酌情權，視爲獲一筆數目相等於該等代替證券的市值的港元金額取代；
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: 信託的港元買賣單位的買賣價的變動，或會對認股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認股權證或相關單位的建議。
user: Please translate the following sentence from English to Chinese: (viii) the depth of the market and liquidity of the underlying Shares;

assistant: (viii) 市場深度及相關股份的流通量；
user: Please translate the following sentence from English to Chinese: You should conduct your own research using publicly available sources to obtain the latest information with respect to our Guarantor’s ratings from time to time.

assistant: 閣下應利用所得的公開資料自行研究，以不時取得有關我們擔保人的評級的最新資料。
user: Please translate the following sentence from English to Chinese: For most of these instruments, the price varies between zero to $100, or slightly above $100.

assistant: 就大部份該等資產而言，價格的變動介乎零至 100 元，或稍稍高出 100 元。
user: Please translate the following sentence from English to Chinese: “Trading Day” means any day on which the Stock Exchange is scheduled to open for trading for its regular trading sessions. Upon the occurrence of a Mandatory Call Event, trading in the CBBCs will be suspended immediately and, subject to the limited circumstances set out in the Conditions in which a Mandatory Call Event may be reversed, the CBBCs will be terminated and all Post MCE Trades will be invalid and will be cancelled and will not be recognised by us or the Stock Exchange.

assistant: 「交易日」指聯交所預定於其正常交易時段開市交易的任何日子。 在發生強制收回事件的情況下，牛熊證的交易將即時暫停，而除細則所載可撤回強制收回件事件的少數情況外，牛熊證將會終止，所有強制收回事件後交易將屬無效並會被取消，且不會獲我們或聯交所承認。
user: Please translate the following sentence from English to Chinese: The Issuer, the Guarantor and each Warrantholder (by its purchase of the Warrants) shall be deemed to have submitted for all purposes in connection with the Warrants, the Master Instrument, the Guarantee and these Conditions to the non-exclusive jurisdiction of the courts of Hong Kong.

assistant: 發行人、擔保人及每名認股權證持有人（透過購買認股權證）就有關認股權證、主要文據、擔保書及本條件在各方面均視作接受香港法院之非專屬司法管轄權管轄。
user: Please translate the following sentence from English to Chinese: There were no outstanding bank loans from fellow subsidiaries in BOC International Holdings Limited and other state-controlled entities (2006: HK$ Nil).

assistant: 本集團並無來自中銀國際控股有限公司的同系附屬公司及其他國有控制金融機構的未償還銀行貸款（二零零六年：零港元）。
user: Please translate the following sentence from English to Chinese: The definition of equity used for interest rate risk management differs from the IFRS-definition of equity.

assistant: 用於利率風險管理之權益之定義，與國際財務報告準則內之權益之定義不同。
user: Please translate the following sentence from English to Chinese: In addition, the British pound reached its lowest level against the U.S. dollar in over thirty years.

assistant: 此外，英鎊兌美元匯率下跌至三十年來最低水平。
user: Please translate the following sentence from English to Chinese: (c) Share Splits or Consolidations.

assistant: (c) 拆細或合併股份。
user: Please translate the following sentence from English to Chinese: For further information regarding securities borrowed and securities lending agreements for which the fair value option has been elected, see Note 5. For further information regarding assets pledged and collateral received in securities financing agreements, see Note 23.

assistant: 有關借入證券及證券借貸協議（已選用公允價值選擇權）的進一步資料，請參閱附註5。 有關證券融資協議中已抵押資產及已收取抵押品的進一步資料，請參閱附註23。
user: Please translate the following sentence from English to Chinese: Each associate’s risk management responsibilities falls into one of three major categories:

assistant: 所有成員對風險管理承擔責任。
user: Please translate the following sentence from English to Chinese: (c) Impaired financial assets Financial assets individually assessed as impaired An analysis of financial assets individually assessed as impaired is as follows:

assistant: (c) 已減值金融資產 個別評估爲減值之金融資產個別評估爲減值之金融資產分析如下：
user: Please translate the following sentence from English to Chinese: The significant inputs to the valuation of certain receivables from customers and counterparties are commodity prices, interest rates and the amount and timing of expected future cash flows.

assistant: 若干應收客戶及對手方款項的估值的主要輸入資料爲商品價格、利率及預期未來現金流量的金額與時間。
user: Please translate the following sentence from English to Chinese: For Category R Bull CBBCs (where the call price is above the strike price), the holder of a number of CBBCs with aggregate entitlement of one unit will receive from us a residual cash settlement amount, which will be the lowest price to which the underlying unit has traded on the exchange in the trading session in which the mandatory call event occurred and the immediately following trading session, less the strike price and less any expenses.

assistant: 就R類牛證而言（其收回價高於行使價），持有合計權益爲一個單位的牛熊證持有人，將從本公司收取剩餘現金結算款額，金額將相等於發生強制收回事件的交易時段及緊接其後的交易時段，相關單位在交易所的最低成交價減行使價並扣除任何開支。
user: Please translate the following sentence from English to Chinese: (XIII)The executive director and president of the Company Mr. Zhou Yi acts as the legal representative of the Company

assistant: （十三）公司執行董事、總裁周易先生代爲履行公司法定代表人職責
user: Please translate the following sentence from English to Chinese: acquired intangibles, $311 million;

assistant: 已購無形資產 3.11 億元；
user: Please translate the following sentence from English to Chinese: 5. SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS

assistant: 5. 根據回購協議的借入及借出證券
user: Please translate the following sentence from English to Chinese: In this case, the cumulative fair value changes are transferred from equity to profit or loss for the financial year.

assistant: 在此情況下，累計公平值變動於財政年度由權益撥入損益。
user: Please translate the following sentence from English to Chinese: (d) Title Each person who is for the time being shown in the register kept by the Registrar as entitled to a particular number of Warrants shall be treated by the Issuer, the Guarantor and the Registrar as the absolute owner and holder of such number of Warrants.

assistant: (d) 所有權 發行人、擔保人和過戶登記處須將過戶登記處所存登記冊註明擁有若干數量權證的每一名人士，視爲該等權證當時的絕對所有權人和持有人。
user: Please translate the following sentence from English to Chinese: Our inability to reduce our credit risk by selling, syndicating or securitizing these positions, including during periods of market stress, could negatively affect our results of operations due to a decrease in the fair value of the positions, including due to the insolvency or bankruptcy of the borrower, as well as the loss of revenues associated with selling such securities or loans.

assistant: 若本公司未能透過出售、整合或證券化該等倉盤以降低其信用風險（包括在市場受壓期間），或會導致倉盤公允價值下降（包括因借貸人無力償債或破產）並因出售相關證券或貸款而使收入蒙受損失，故對本公司經營業績造成負面影響。
user: Please translate the following sentence from English to Chinese: Such unwinding activities after the occurrence of a Mandatory Call Event may affect the price of the underlying Shares and consequently the Residual Value for the CBBCs. Time decay All other factors being equal, the value of a CBBC is likely to decrease over time.

assistant: 發生強制收回事件後的平倉活動或會影響掛鉤股份的價格，從而對牛熊證的剩餘價值造成影響。 時間耗損 在所有其他因素均相同的情況下，牛熊證的價值有可能隨時間而遞減。
user: Please translate the following sentence from English to Chinese: Before the occurrence of a Mandatory Call Event, we or our related party may unwind our hedging transactions relating to the CBBCs in proportion to the amount of the CBBCs we repurchase from the market from time to time.

assistant: 發生強制贖回事件前，我們或我們的有關各方可就我們不時從市場購回的牛熊證數額按比例將有關牛熊證的對沖交易平倉。
user: Please translate the following sentence from English to Chinese: Taking into consideration the objective and activities of the Company and the fact that the BNP Paribas group is under supervision of the European Central Bank and the Autorité de controle prudentiel et de résolution, Paris, management considers these risks as acceptable.

assistant: 經考慮本公司的目標及業務，加上法國巴黎銀行集團乃受歐洲央行及巴黎法國審慎監管局（Autorité de controle prudentiel et de résolution）監管，管理層認爲該等風險可以接受。
user: Please translate the following sentence from English to Chinese: The holders of the beneficial interests generally do not have recourse to the general credit of JPMorgan Chase Bank, N.A.

assistant: 實益權益持有人對JPMorgan Chase Bank, N.A.的一般信貸並無追索權。
user: Please translate the following sentence from English to Chinese: Three months ended March 31, (in millions) Balance, beginning of period Additions:

assistant: 截至3月31日止三個月（以百萬元計） 期初結餘添加：
user: Please translate the following sentence from English to Chinese: Non-collateralised structured products The Warrants are not secured on any of our or our Guarantor’s assets or any collateral.

assistant: 無抵押結構性產品認股權證並無以我們或我們的擔保人的資產或任何抵押品作抵押。
user: Please translate the following sentence from English to Chinese: The Company has elected the fair value option where the interest-rate risk of such liabilities is economically hedged with derivative contracts or the proceeds are used to purchase financial assets that will also be accounted for at fair value through earnings.

assistant: 本公司就已經濟對沖其利率風險的衍生工具合約負債或所得款項用於購買透過盈利按公允價值計算的金融資產的衍生工具合約負債作出公允價值選擇。
user: Please translate the following sentence from English to Chinese: Wholesale banking and international retail banking Asset management and investment

assistant: 批發及 本地零售國際零售資產管理 銀行業務銀行業務
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 Trust and/or the underlying Units 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，並可能就信託基金及／或有關基金單位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: You will have to rely solely upon your brokers and the statements received from your brokers to evidence title to your investments.

assistant: 閣下將僅可依賴經紀及從經紀收取的結單，作爲投資所有權的證明。
user: Please translate the following sentence from English to Chinese: The United States and The Netherlands have entered into an agreement (the “US-Netherlands IGA”) based largely on the Model 1 IGA.

assistant: 美國及荷蘭大致上根據第–模式 iGa 訂立協議（「美國－荷蘭 IGA」）。
user: Please translate the following sentence from English to Chinese: The Structured Products are not rated.

assistant: 結構性產品並無獲信貸評級。
user: Please translate the following sentence from English to Chinese: If we become insolvent or default on our obligations under the Warrants or our Guarantor becomes insolvent or defaults on its obligations under the guarantee, you may not be able to recover all or even part of the amount due under the Warrants (if any).

assistant: 倘若本公司無力償債或未能履行本公司於認股權證項下的責任，或本公司的擔保人無力償債或未能履行其於擔保項下的責任，則閣下可能無法收回有關認股權證的部份或全部應收款項（如有）。
user: Please translate the following sentence from English to Chinese: Determination and allocation of the risk appetite Risk appetite is developed and allocated based on:

assistant: 風險偏好的釐定和分配 風險按照下列各項發展及分配：
user: Please translate the following sentence from English to Chinese: Schedule RI-C is to be completed by institutions with $1 billion or more in total assets.

assistant: 附表 RI-C 由總資產 10 億元或以上的機構填寫。
user: Please translate the following sentence from English to Chinese: 2. Information about the independence of the staff The Company set up a dedicated human resources management department, and established independent and complete systems for labor employment, personnel management, salary management and social security.

assistant: 2、人員獨立情況 公司設立了專門的人力資源管理部門，建立了獨立完整的勞動用工、人事管理、工資管理和社會保障制度。
user: Please translate the following sentence from English to Chinese: THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED Financial Review (continued)

assistant: 香港上海滙豐銀行有限公司 財務回顧（續）
user: Please translate the following sentence from English to Chinese: 70 Schedule RCS

assistant: 70 附表 RCS
user: Please translate the following sentence from English to Chinese: or (c) the index compiler of any underlying index.

assistant: 或(c)任何相關指數之指數編制人之權利。
user: Please translate the following sentence from English to Chinese: See Note 2 to the Consolidated Financial Statements for further information.

assistant: 有關進一步資料，請參閱綜合財務報表附註 2。
user: Please translate the following sentence from English to Chinese: Bank of America's mortgage modification policies, loss mitigation strategies and related results;

assistant: 美國銀行的抵押貸款調整政策、減輕損失的策略和相關結果；
user: Please translate the following sentence from English to Chinese: The Cash Settlement Amount shall be despatched not later than three Business Days following the Exercise Date or the Expiry Date (“Settlement Date”) by crediting that amount in accordance with the CCASS Rules, to the Designated Bank Account.

assistant: 現金結算金額須在行使日或到期日後三個營業日內（「交收日」），根據中央結算系統規則，存入指定銀行戶口。
user: Please translate the following sentence from English to Chinese: In millions of dollars December 31, 2011 Loans held-for-sale Other real estate owned Loans

assistant: 以百萬元列示 二零一一年十二月三十一日持作出售貸款其他自有房地產貸款
user: Please translate the following sentence from English to Chinese: See Note 27 on pages 117–123 of JPMorgan Chase Bank, N.A.’s 2012 Annual Financial Statements for additional information about JPMorgan Chase Bank, N.A.’s loan sales- and securitization-related indemnifications.

assistant: 有關JPMorgan Chase Bank, N.A.的貸款銷售及證券化相關彌償的詳情，請參閱JPMorgan Chase Bank, N.A. 2012年年度財務報表第117至123頁的附註27。
user: Please translate the following sentence from English to Chinese: The firm will continue to evaluate the impact to our risk management framework going forward.

assistant: 公司將繼續評估對我們風險管理框架的未來影響。
user: Please translate the following sentence from English to Chinese: and agency lending.

assistant: 及代理借貸。
user: Please translate the following sentence from English to Chinese: The shareholders class meeting shall be held according to the procedure, to the extent possible, as that applicable to a general meeting, unless otherwise specified in the Articles of Association, the provisions of the Articles of Association of the Company relevant to the procedure for the holding of a general meeting shall be applicable to a shareholders class meeting.

assistant: 除本章程另有規定以外，類別股東會議應當以與股東大會盡可能相同的程序舉行，本章程中有關股東大會舉行程序的條款適用於類別股東會議。
user: Please translate the following sentence from English to Chinese: NOTE 4 – FAIR VALUE MEASUREMENT For a discussion of JPMorgan Chase Bank, N.A.’s valuation methodologies for assets and liabilities measured at fair value, see Note 5 on pages 10–18 of JPMorgan Chase Bank, N.A.’s 2007 Annual Report.

assistant: 附註 4－公平值的計量 有關JPMorgan Chase Bank, N.A.對於以公平值計量的資產及負債估值方法之討論，請參閱JPMorgan Chase Bank, N.A. 2007年年報第10頁至第18頁附註5。
user: Please translate the following sentence from English to Chinese: The indemnification clauses are often standard contractual terms related to the Company’s own performance under the terms of a contract and are entered into in the normal course of business based on an assessment that the risk of loss is remote. Often these clauses are intended to ensure that terms of a contract are met at inception.

assistant: 彌償條款一般爲標準合約條款，與本公司在合約條款項下履行本身的責任有關，並基於虧損風險屬極微的評估結論而在日常業務過程中訂立。 該等條款通常旨在確保某項合約的條款可自開始生效後得以履行。
user: Please translate the following sentence from English to Chinese: See Note 9 for further information about collateral received and pledged, including rights to deliver or repledge collateral.

assistant: 有關已收及已抵押的抵押品（包括交付或再抵押抵押品的權利）的更多資料，請參閱附註9。
user: Please translate the following sentence from English to Chinese: Each issue of structured products will have the benefit of the guarantee.

assistant: 各項發行結構性產品將獲得擔保的利益。
user: Please translate the following sentence from English to Chinese: (10) There may be an exchange rate risk You should note that there may be an exchange rate risk in the case of structured products where the cash settlement amount is converted from a foreign currency into Hong Kong Dollars.

assistant: (10) 可能存在匯率風險 閣下應留意，如果結構性產品的現金結算金額須從外幣轉換爲港元，其中可能存在匯率風險。
user: Please translate the following sentence from English to Chinese: The realisation of financial asset and settlement of a financial liability is simultaneous if the settlements occur at the same time.

assistant: 如果結算在同一時間發生，那麼金融資產的實現和金融債務的結算也將同步發生。
user: Please translate the following sentence from English to Chinese: The effective tax rates for the three and six months ended June 30, 2013 were primarily driven by our recurring tax preference items and an increase in tax benefits from the 2012 non-U.S. restructurings as compared to amounts previously recognized.

assistant: 截至二零一三年六月三十日止三個月及六個月，實際稅率主要由於經常性稅務優惠項目及二零一二年非美國重組的稅項利益較過往確認的金額增加所致。
user: Please translate the following sentence from English to Chinese: The Bonds will be subject to the terms and conditions of the Bonds scheduled to the Fiscal Agency Agreement.

assistant: 國債適用並受限於財務代理協議的附件所載「國債的條款與條件」的規定。
user: Please translate the following sentence from English to Chinese: (A) The Warrants (which expression shall, unless the context otherwise requires, include any further warrants issued pursuant to Condition 13) relating to the Shares of the Company are issued in registered form subject to and with the benefit of the instrument dated 25 June 2010 (the “Instrument”) made by Standard Chartered Bank (the “Issuer”).

assistant: (A) 有關該公司股份的權證（除文義另有所指外，包括按細則 13 發行的任何增發的權證），乃以記名方式發行，並受制和受益於渣打銀行（「發行人」）簽訂日期爲二零一零年六月二十五日的文據（「文據」）。
user: Please translate the following sentence from English to Chinese: Consumer & Business Banking Reported net income Adjustment related to intangibles

assistant: 消費及商業銀行　報告淨收入　無形資產相關調整
user: Please translate the following sentence from English to Chinese: 128 Goldman Sachs June 2016 Form 10-Q

assistant: 128 高盛二零一六年六月表格10-Q
user: Please translate the following sentence from English to Chinese: Total other liabilities

assistant: 其他負債總額
user: Please translate the following sentence from English to Chinese: The risk management organization is structured to facilitate the management of risk across three dimensions:

assistant: 風險管理組織乃爲促進於三方面的風險管理而設：
user: Please translate the following sentence from English to Chinese: The value of a Structured Product will decrease over time as the length of the period remaining to expiration becomes shorter.

assistant: 距離到期日之時間越近，結構性產品之價值亦越低。
user: Please translate the following sentence from English to Chinese: Net revenues in Trading and Principal Investments were significantly higher compared with the first quarter of 2009, reflecting significantly improved results in Principal Investments, as well as higher net revenues in Fixed Income, Currency and Commodities (FICC) and Equities.

assistant: 與二零零九年第一季比較，交易及本金投資的收入淨額大幅上升，反映本金投資的業績大幅改善，以及固定收入、貨幣及商品及股本的收入淨額上升。
user: Please translate the following sentence from English to Chinese: Bonus payments that are not due wholly within 12 months after the end of the year in which the employees render the related services are included as other long-term employee benefits.

assistant: 僱員提供相關服務年度結束後12個月內尚未全部到期的花紅付款，計作其他長期僱員福利。