billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Maximum spread between bid and ask prices: 20 spreads

assistant: 買入與賣出價之間的最大差價： 20價位
user: Please translate the following sentence from English to Chinese: In particular, the stress tests take critical subportfolios and examine the potential risk that they represent using portfoliospecific scenarios.

assistant: 尤其是，壓力測試利用投資組合特定情形，考慮重點子投資組合並檢查其代表的潛在風險。
user: Please translate the following sentence from English to Chinese: The condensed consolidated interim financial statements included in this interim results announcement have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting", as adopted by the European Union.

assistant: 本中期業績公佈所載的簡明綜合中期財務報表乃根據獲歐盟採納的國際會計準則第34號「中期財務報告」編制。
user: Please translate the following sentence from English to Chinese: (vi) the interim interest rates and expected dividend payments or other distributions on any components comprising the Index;

assistant: (vi) 中期利率及組成指數的任何成份的預期股息分派或其 他分派；
user: Please translate the following sentence from English to Chinese: A “Hedging Disruption Event” occurs if the Issuer determines that it is or has become not reasonably practicable or it has otherwise become undesirable, for any reason, for the Issuer wholly or partially to establish, re-establish, substitute or maintain a relevant hedging transaction (a “Relevant Hedging Transaction”) it deems necessary or desirable to hedge the Issuer’s obligations in respect of the CBBCs.

assistant: 倘發行人決定，發行人全部或部分建立、重新建立、取代或維持其認爲必須或適合作爲對沖發行人就牛熊證之責任之相關對沖交易「( 相關對沖交易」)，基於任何理由而屬或變成不合理切實可行或已變成不適合者，即發生「干擾對沖事件」。
user: Please translate the following sentence from English to Chinese: Trading Fees and Levies The Stock Exchange charges a trading fee of 0.005 per cent. and the Securities and Futures Commission charges a transaction levy of 0.0027 per cent. for each transaction effected on the Stock Exchange payable by each of the seller and the buyer and calculated on the value of the consideration for the Warrants.

assistant: 交易費用及徵費 就於聯交所進行的每項交易而言，聯交所收取 0.005% 的交易費，而證券及期貨事務監察委員會則收取 0.0027% 的交易徵費。 該等費用按認股權證的代價價值計算，須由買賣雙方自行支付。
user: Please translate the following sentence from English to Chinese: The fair value of ACB was $101 million at 31 December 2014 (2013:$104 million)

assistant: 於二○一四年十二月三十一日，亞洲商業銀行的公允價值爲 1.01 億元（二○一三年：1.04 億元）。
user: Please translate the following sentence from English to Chinese: (ii) during the first 5 minutes of each morning trading session or the first 5 minutes after trading commences for the first time on a trading day;

assistant: (ii) 於交易日每個上午交易時段的首五分鐘或於首次開始交易後的首五分鐘；
user: Please translate the following sentence from English to Chinese: 7 There could be conflicts of interest arising out of our other activities which may affect our structured products We and any of our subsidiaries and affiliates may engage in transactions (whether for our or their own accounts, including hedging, or trading for accounts under management or otherwise) involving, as well as provide investment banking and other services to, any company or any trustee or manager of a trust or a fund underlying our structured products or their securities and may enter into transactions with the substantial shareholders of the underlying company.

assistant: 7 本公司的其他活動或會有利益衝突，因而對結構性產品造成影響 本公司及本公司的任何附屬公司及聯屬公司可從事涉及投資銀行和其他服務的交易（不論是本公司或其自身賬戶（包括對沖）或受管理交易賬戶或其他賬戶），當中涉及，亦會向任何公司或本公司的結構性產品或其證券相關的信託或基金的任何受託人或基金經理提供投資銀行和其他服務，亦可與相關公司的主要股東進行交易。
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 Share.

assistant: 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掛鉤股份的建議。
user: Please translate the following sentence from English to Chinese: THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED Independent auditor’s report to the shareholders of The Hongkong and Shanghai Banking Corporation Limited (incorporated in Hong Kong with limited liability) We have audited the consolidated financial statements of The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’) set out on pages 77 to 227, which comprise the consolidated and the Bank’s balance sheets as at 31 December 2013, the consolidated income statement, the consolidated statement of comprehensive income, the consolidated and the Bank’s statement of changes in equity and the consolidated cash flow statement for the year then ended and a summary of significant accounting policies and other explanatory information.

assistant: 香港上海滙豐銀行有限公司 致香港上海滙豐銀行有限公司 * 各股東之獨立核數師報告書 *（於香港註冊成立之有限公司） 本核數師（以下簡稱「我們」）已審計載於第 77 至 227 頁香港上海滙豐銀行有限公司（「貴銀行」）及其附屬公司（統稱「貴集團」）的綜合財務報表。 此等綜合財務報表包括於 2013 年 12 月 31 日之綜合資產負債表及貴銀行資產負債表、截至該日止年度的綜合收益表、綜合全面收益表、綜合股東權益變動表及貴銀行股東權益變動表和綜合現金流量表，以及主要會計政策概要及其他解釋資料。
user: Please translate the following sentence from English to Chinese: (vi) the interim interest rates and expected dividend payments or other distributions on any components comprising the Index;

assistant: (vi) 中期利率及組成指數的任何成份的預期股息分派或其他 分派；
user: Please translate the following sentence from English to Chinese: Rating agency Moody’s Investors Service, Inc. S&P Global Ratings

assistant: 評級機構 穆迪投資者服務公司標普環球評級公司
user: Please translate the following sentence from English to Chinese: Income on these nonperforming loans is recognized on a cost recovery basis. PCI loans were recorded at fair value upon acquisition and accrete interest income over the remaining life of the loan.

assistant: 該等不良貸款的收入以現金基準確認。 已取得的信貸減值貸款於收購時按公平值紀錄，並於貸款剩餘年期產生利息收入。
user: Please translate the following sentence from English to Chinese: − the interim interest rates and expected dividend payments or other distributions on the underlying asset;

assistant: - 中期利率及掛鉤資產的預期股息分派或其他分派；
user: Please translate the following sentence from English to Chinese: See Product Condition 4 for further information.

assistant: 有關進一步資料，參見產品細則4。
user: Please translate the following sentence from English to Chinese: If you have any concerns or doubts about the Warrants, you should obtain independent professional advice.

assistant: 閣下對認股權證如有任何問題或疑問，閣下應徵求獨立專業意見。
user: Please translate the following sentence from English to Chinese: The firm seeks to reduce its net investment exposure to fluctuations in foreign exchange rates through the use of foreign currency forward contracts and foreign currency-denominated debt.

assistant: 公司透過利用外幣遠期合約及外幣計值債項，尋求減少其投資淨額所承擔的匯率波動。
user: Please translate the following sentence from English to Chinese: Six Months Ended June 2018 versus June 2017.

assistant: 截至二零一八年六月止六個月與截至二零一七年六月止六個月比較。
user: Please translate the following sentence from English to Chinese: A detailed description will be included in the Group’s Annual Report 2009.

assistant: 詳細說明將載於集團的2009年年報內。
user: Please translate the following sentence from English to Chinese: (IX) execution of license agreements;

assistant: （九）簽訂許可使用協議；
user: Please translate the following sentence from English to Chinese: (i) the prevailing trading price of the Warrants;

assistant: (i) 權證當時的買賣價；
user: Please translate the following sentence from English to Chinese: Please refer to General Condition 8 and Product Conditions 5 and 7 for details about adjustments or early termination events.

assistant: 有關調整或提早終止事宜的詳情，請參閱一般細則8及產品細則5及7。
user: Please translate the following sentence from English to Chinese: You should read and understand the remaining sections of this document, together with the other Listing Documents, before deciding whether to invest. Overview of the Warrants

assistant: 閣下在決定是否投資前，應閱讀並瞭解本文件的餘下章節，以及其他上市文件。 權證概覽
user: Please translate the following sentence from English to Chinese: Such activities, information and/or research reports may involve or affect the Index and may cause consequences adverse to you or otherwise create conflicts of interests in connection with the issue of the Warrants.

assistant: 該等活動、資料及／或研究報告或會涉及或影響指數，且或會引致對閣下不利的後果或就發行認股權證構成利益衝突。
user: Please translate the following sentence from English to Chinese: In October 2017, the Bank of England published a consultation paper on internal MREL, which would require a material U.K. subsidiary of an overseas banking group, such as GSI, to meet a minimum internal MREL requirement to facilitate the transfer of losses to its resolution entity, which for GSI is Group Inc. The transitional minimum internal MREL requirement would phase in from January 1, 2019, becoming fully effective from January 1, 2022.

assistant: 於二零一七年十月，英倫銀行發佈了關於MREL的內部諮詢文件，該文件要求海外銀行集團的英國主要附屬公司（如GSI ）符合MREL的內部最低要求，以便將損失轉至其解決主體（就GSI而言，指Group Inc. ）。 MREL過渡性最低內部規定將於二零一九年一月一日起逐步實施，並於二零二二年一月一日起全面生效。
user: Please translate the following sentence from English to Chinese: These amounts are considered current as reimbursement of insured amounts is proceeding normally.

assistant: 由於償還受保款項按正常進行，故該等款項乃視爲即期。
user: Please translate the following sentence from English to Chinese: and (ii) there has been no material adverse change in the financial or trading position of our Guarantor since 31 December 2017.

assistant: 及 (ii) 自2017年12月31日以來，我們的擔保人的財政或營業狀況並無重大不利轉變。
user: Please translate the following sentence from English to Chinese: If the Residual Value or the Cash Settlement Amount payable at expiry (as the case may be) is equal to or less than the Exercise Expenses, no amount is payable.

assistant: 倘若剩餘價值或於到期時應付的現金結算金額（視情況而定）等於或低於行使費用，則毋須支付任何款項。
user: Please translate the following sentence from English to Chinese: This document (as read in conjunction with our Base Listing Document and each addendum referred to in the section headed “Product Summary Statement”) is accurate as at the date of this document.

assistant: 本文件（與我們的基本上市文件及「產品概要」一節所述的各份增編一併閱讀時）於本文件日期爲準確。
user: Please translate the following sentence from English to Chinese: You should also consider your financial position and investment objectives before deciding to invest in the CBBCs.

assistant: 閣下在決定投資牛熊證前，亦應考慮閣下的財政狀況及投資目標。
user: Please translate the following sentence from English to Chinese: Changes in Fair Value for the Three Months Ended September 28, 2007, for Items Measured at Fair Value Pursuant to Fair Value Option

assistant: 根據公平值選擇就按公平值計量的項目截至二零零七年九月二十八日止三個月的公平值變動
user: Please translate the following sentence from English to Chinese: Debt and Capital Exchanges During the third quarter, global economic uncertainty and volatility continued as described more fully in the Executive Summary – Third Quarter 2011 Economic and Business Environment discussion on page

assistant: 債務及資本交換 於第三季，環球經濟不確定及維持波動，有關詳情於第 7 頁行政概要—二零一一年第三季經濟及商業環境內全面討論。
user: Please translate the following sentence from English to Chinese: Following the financial crisis, regulators have encouraged or imposed the mandatory netting of certain financial instruments formerly traded over-the-counter, which has increased the exposure of the Group and other financial market participants to the clearing houses:

assistant: 監管機構在金融危機後鼓勵或規定若干先前於場外交易的金融工具進行強制性淨額結算，此舉令集團及其他金融市場參與者對結算所的風險承擔增加：
user: Please translate the following sentence from English to Chinese: Updated Information about Us and our Guarantor There is no supplemental information about us or our Guarantor.

assistant: 有關我們及我們的擔保人的更新資料 並無有關我們及我們的擔保人的補充資料。
user: Please translate the following sentence from English to Chinese: 5 January 2015

assistant: 2015年1月5日
user: Please translate the following sentence from English to Chinese: “Strike Level” means the level specified as such in the relevant Launch Announcement and Supplemental Listing Document;

assistant: 「行使水平」指有關發行公佈及補充上市文件指定的行使水平；
user: Please translate the following sentence from English to Chinese: Commodities inventory is recorded at the lower of cost or market value.

assistant: 商品庫存按成本或市值的較低者記錄。
user: Please translate the following sentence from English to Chinese: The Warrants constitute general unsecured contractual obligations of us as the Issuer and of no other person and the Guarantee constitutes the general unsecured contractual obligations of our Guarantor and of no other person and will rank equally among themselves and with all our and our Guarantor's other unsecured obligations (save for those obligations preferred by law) upon liquidation.

assistant: 權證構成我們（作爲發行人）而非任何其他人士的一般無抵押合約責任，而擔保構成我們的擔保人而非任何其他人士的一般無抵押合約責任，倘若我們清盤，各權證與我們及我們的擔保人的所有其他無抵押責任（法律規定優先的責任除外）具有同等地位。
user: Please translate the following sentence from English to Chinese: 8. Nonaccrual assets sold during the quarter ...\n

assistant: 8. 於季內出售的非應計資產...\n
user: Please translate the following sentence from English to Chinese: (a) Form.

assistant: (a) 形式。
user: Please translate the following sentence from English to Chinese: Except as set out in the Listing Documents, there has been no material adverse change in our financial or trading position or prospects or indebtedness since 31 December 2016.

assistant: 除上文文件所述者外，自二零一六年十二月三十一日以來，本公司的財務或交易狀況或前景或負債並無重大不利變動。
user: Please translate the following sentence from English to Chinese: The Warrants may only be transferred in a Board Lot (or integral multiples thereof).

assistant: 認股權證僅可按買賣單位（或其完整倍數）轉讓。
user: Please translate the following sentence from English to Chinese: There may be delays in the electronic settlement or payment through CCASS. Conflict of interest We and our subsidiaries and affiliates engage in a wide range of commercial and investment banking, brokerage, funds management, hedging, investment and other activities and may possess material information about the Company and/or the underlying Shares or issue or update research reports on the Company and/or the underlying Shares.

assistant: 透過中央結算系統以電子方式交收或付款或會出現延誤。 利益衝突 我們及我們的附屬公司及聯屬公司均從事各類商業及投資銀行、經紀、基金管理、對沖、投資及其他活動，並且可能管有有關公司及／或掛鉤股份的重要資料，或刊發或更新有關公司及／或掛鉤股份的研究報告。
user: Please translate the following sentence from English to Chinese: The Index Sponsor will make reasonable efforts to assure that such modifications, changes and replacements will result in a methodology that is consistent with the methodology described above.

assistant: 指數保薦人將合理地確保經該等修訂、變更及取替後的方法與上文所述方法一致。
user: Please translate the following sentence from English to Chinese: JetFinance International is accounted for by the equity method in the Group’s 2007 consolidated financial statements and will be fully consolidated in 2008 upon completion of the action plan that has been implemented to allow the bank to produce financial data in line with Group financial reporting standards.

assistant: JetFinance International於本集團二零零七年的綜合財務報表中以權益法入賬。 爲使JetFinance International編制符合本集團財務報告準則的財務數據，現已展開行動計劃，並將於行動計劃完成後於二零零八年全面綜合入賬。
user: Please translate the following sentence from English to Chinese: See the section headed “Liquidity” below.

assistant: 參見下文「流通量」一節。
user: Please translate the following sentence from English to Chinese: These key risk factors do not 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: These assets are measured at fair value, with all fair value changes being recognised in equity until the assets are sold or until there is an impairment in value.

assistant: 此等資產按公平值計量，所有公平值變動於權益確認入賬，直至資產出售或出現減值爲止。
user: Please translate the following sentence from English to Chinese: See “Supplemental Financial Information — Statistical Disclosures — Distribution of Assets, Liabilities and Shareholders’ Equity” for further information about our sources of net interest income.

assistant: 有關我們利息收入淨額來源的進一步資料，請參閱「補充財務資料－統計披露－資產、負債及股東權益分派」。
user: Please translate the following sentence from English to Chinese: The following documents are available for inspection during usual business hours on any weekday (Saturdays, Sundays and holidays excepted) until the Expiry Date at our office at 22/F, Li Po Chun Chambers, 189 Des Voeux Road Central, Hong Kong:

assistant: 直至到期日止，以下文件可於平日（星期六、星期日及假期除外）的一般營業時間於我們的辦事處（地址爲香港德輔道中 189 號李寶椿大廈 22 樓）查閱：
user: Please translate the following sentence from English to Chinese: (A) ANY DISCUSSION OF UNITED STATES FEDERAL TAX ISSUES HEREIN IS NOT INTENDED OR WRITTEN TO BE RELIED UPON, AND CANNOT BE RELIED UPON BY INVESTORS FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON INVESTORS UNDER THE INTERNAL REVENUE CODE;

assistant: (A)本文內有關美國聯邦稅務事宜的任何討論，並非旨在或編制以供投資者依賴，且投資者不可依賴有關討論以規避根據美國國內稅收法 (INTERNAL REVENUE CODE)可能對投資者徵收的罰金；
user: Please translate the following sentence from English to Chinese: The guarantor together with its subsidiaries, (“Merrill Lynch” or the “Company”) provide investment, financing and other related services to individuals and institutions on a global basis through its broker, dealer, banking and other financial services subsidiaries.

assistant: 擔保人連同其附屬公司（「 Merrill Lynch」或「本公司」）透過其經紀、證券商、銀行及其他金融服務附屬公司向全球個別人士或機構提供投資、融資及其他相關服務。
user: Please translate the following sentence from English to Chinese: 1 Share

assistant: 1 股股份
user: Please translate the following sentence from English to Chinese: The matters underlying the estimated range will change from time to time, and actual results may vary significantly from the current estimate.

assistant: 有關估計範圍的訴訟事宜將會不時變動，而實際結果與當前估計可能相差極大。
user: Please translate the following sentence from English to Chinese: You have no rights in the underlying Share throughout the term of the Warrants. Changes in the market value of the Warrants may not correspond with the movements in the price of the underlying Share, especially when the theoretical value of the Warrants is at HK$0.01 or below.

assistant: 於權證的整段有效期內，閣下對掛鉤股份並無任何權利。 掛鉤股份的價格變動未必導致權證的市值出現相應變動，尤其當權證的理論價值等於或低於0.01港元時。
user: Please translate the following sentence from English to Chinese: banking activities, mortgages and leasing.

assistant: 理財業務、按揭及租賃。
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.)

assistant: 合併財務報表附註 JPMorgan Chase Bank, National Association （JPMorgan Chase & Co. 的全資附屬公司）
user: Please translate the following sentence from English to Chinese: DILUTED EARNINGS PER SHARE (TARGET DEFINITION):

assistant: 每股攤薄盈利（目標定義）：
user: Please translate the following sentence from English to Chinese: ● Stamp Duty No stamp duty is currently payable in Hong Kong on transfer of cash settled callable bull/bear contracts (including the CBBCs).

assistant: ●印花稅於香港轉讓現金結算可贖回牛／熊證（包括牛熊證）現時毋須支付任何印花稅。
user: Please translate the following sentence from English to Chinese: We accept no responsibility for the accuracy or completeness of the information appearing on those websites.

assistant: 我們概不就於該等網站顯示的資料的準確性或完整性承擔任何責任。
user: Please translate the following sentence from English to Chinese: 30 October 2017

assistant: 2017 年 10 月 30 日
user: Please translate the following sentence from English to Chinese: The loan/deposit ratio continued to improve (115% at end-2013 vs. 125% at end-2012 for Rosbank).

assistant: 貸款／存款比率持續改善（ Rosbank於二零一三年底爲 115%，二零一二年底則爲 125% ）。
user: Please translate the following sentence from English to Chinese: Our results are influenced by a combination of interconnected drivers, including (i) client activity levels and transactional bid/offer spreads (collectively, client activity), and (ii) changes in the fair value of our inventory and interest income and interest expense related to the holding, hedging and funding of our inventory (collectively, marketmaking inventory changes).

assistant: 本公司業績受到互相關連的驅動因素的綜合影響，包括(i)客戶活動水平及交易買入╱賣出差價（統稱客戶活動），及(ii)本公司庫存的公允價值及與持有、對沖及融資公司庫存相關的利息收入及利息開支的變動（統稱市場莊家庫存變動）。
user: Please translate the following sentence from English to Chinese: Economic capital and position risk Overview Economic capital is used as a consistent and comprehensive tool for risk management, capital management and performance measurement. It is our core Group-wide risk management tool for measuring and reporting all quantifiable risks.

assistant: 經濟資本及持倉量風險 概覽經濟資本用作持續及全面的風險管理、資本管理及表現衡量工具，是我們核心集團層面計量及彙報所有量化風險的風險管理工具。
user: Please translate the following sentence from English to Chinese: Exercise Expenses means 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」指行使權證時產生的任何收費或開支，包括任何稅項或徵稅；
user: Please translate the following sentence from English to Chinese: Each series of the Warrants will be represented by a global certificate in the name of HKSCC Nominees Limited who is the only legal owner of the Warrants.

assistant: 各系列認股權證將由一份以香港中央結算（代理人）有限公司（其爲認股權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: Risk management and control

assistant: 風險管理及監控
user: Please translate the following sentence from English to Chinese: China International Capital Corporation

assistant: 中國國際金融股份有限公司
user: Please translate the following sentence from English to Chinese: 11. Delisting of Company

assistant: 11. 該公司取消上市資格
user: Please translate the following sentence from English to Chinese: (a) Lease restoration obligations are accrued in accordance with U.S. GAAP, and are not reported as a required minimum lease payment.

assistant: (a) 根據美國公認會計原則計入的租約還原承擔不會呈列爲須支付的最低租金款項。
user: Please translate the following sentence from English to Chinese: Based on historical experience, the estimated weighted-average default rate for modified credit card loans was expected to be 31.91% and 31.54% as of June 30, 2018, and December 31, 2017, respectively.

assistant: 根據過往經驗，經修訂信用卡貸款於2018年6月30日及2017年12月31日的加權平均預期違約率估計分別爲31.91%及31.54%。
user: Please translate the following sentence from English to Chinese: The occurrence of certain events (including, without limitation, a succession of the Index or Index Compiler, modification or cessation of calculation of the Index) may entitle us to adjust the terms and conditions of the Warrants.

assistant: 當發生若干事件（包括但不限於指數或指數編制人的繼任、修改與終止計算指數），我們有權調整權證的條款及細則。
user: Please translate the following sentence from English to Chinese: The underlying asset of CBBCs over index is an index published by an index compiler.

assistant: 指數牛熊證的相關資產爲由指數編制人公佈的指數。
user: Please translate the following sentence from English to Chinese: “Maximum Index Level” means, in respect of a series of bear CBBCs, the highest Spot Level of the Index during the MCE Valuation Period;

assistant: 「最高指數水平」指就一系列熊證而言，指數於強制贖回事件估值期內的最高現貨水平；
user: Please translate the following sentence from English to Chinese: The carrying value of financial and performance guarantees is included in Other liabilities.

assistant: 財務及履約擔保的賬面值計入其他負債。
user: Please translate the following sentence from English to Chinese: The selection of a particular model to value a derivative depends on the contractual terms of and specific risks inherent in the instrument, as well as the availability of pricing information in the market.

assistant: 爲衍生工具選擇估值模式時，須視乎工具合約條款、工具固有的特定風險以及市場是否有定價資料而定。
user: Please translate the following sentence from English to Chinese: When the Warrants are exercised, the holder is entitled to a cash amount called the “Cash Settlement Amount” net of any Exercise Expenses (as defined under the heading “Exercise Expenses” in the sub-section titled “What are the fees and charges? ” below) according to the terms and conditions in the Listing Documents.

assistant: 當認股權證獲行使時，持有人有權根據上市文件所述的條款及細則獲得一筆稱爲「現金結算金額」（經扣除任何行使費用（定義見下文「認股權證有哪些費用及收費? 」分節「行使費用」一段））的現金款項。
user: Please translate the following sentence from English to Chinese: Condensed consolidated income statement items:

assistant: 簡明綜合收益表項目:
user: Please translate the following sentence from English to Chinese: The representations and warranties provision decreased $3.1 billion in 2013 to $840 million as 2012 included $2.5 billion in provision related to the FNMA Settlement and $500 million for obligations to FNMA related to MI rescissions.

assistant: 二零一三年，聲明及保證撥備減少 31 億美元至 8.40 億美元，這是因爲二零一二年包括與房利美和解有關的 25 億美元撥備以及與取消按揭有關的房利美的責任 5 億美元。
user: Please translate the following sentence from English to Chinese: (d) Cancellation.

assistant: (d) 註銷。