billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: (ii) at expiry:

assistant: (ii) 於到期時：
user: Please translate the following sentence from English to Chinese: In the case of voluntary liquidation, the unexercised CBBCs will lapse and shall cease to be valid on the effective date of the relevant resolution and, in the case of an involuntary liquidation or dissolution, on the date of the relevant court order or, in the case of the appointment of a liquidator or receiver or administrator or analogous person under any applicable law in respect of the whole or substantially the whole of its undertaking, property or assets, on the date when such appointment is effective but subject (in any such case) to any contrary mandatory requirement of law.

assistant: 倘屬自動清盤，則尚未行使之牛熊證將於有關決議案之生效日失效及不再有效； 如屬非自動清盤或解散，則於有關法庭命令發出之日，倘屬根據任何適用法律就其全部或絕大部分業務、財產或資產委任清盤人、財產接收人或破產管理人或類似人士，則於該等委任生效之日，惟（上述任何情況）須受法律任何意思相反之強制規定所規限。
user: Please translate the following sentence from English to Chinese: “Expiry Date” means the date specified as such in the relevant Supplemental Listing Document;

assistant: 「到期日」指相關補充上市文件所指的日期；
user: Please translate the following sentence from English to Chinese: For information about the firm’s capital ratios, see “Equity Capital Management and Regulatory Capital” in Part II, Item 7 “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in the firm’s Annual Report on Form 10-K for the year ended December 31, 2016.

assistant: 有關公司的資本比率的資料，請參閱表格10-K所載公司截至二零一六年十二月三十一日止年度的年度報告第 II部分項目7「管理層對財務狀況及經營業績的討論及分析」內的「股本管理及監管資本」。
user: Please translate the following sentence from English to Chinese: Entitlement x (Strike Price – Maximum Trade Price) x one Board Lot Number of CBBCs per Entitlement provided that if the Residual Value is a negative amount it shall be deemed to be zero;

assistant: 權利 x（行使價–最高成交價）x 一手買賣單位每份權利的牛熊證數目 惟如剩餘價值爲負數，則被視爲零；
user: Please translate the following sentence from English to Chinese: 3,000,000 Shares

assistant: 3,000,000 股股份
user: Please translate the following sentence from English to Chinese: Movement in pension schemes and post-retirement medical gross assets and obligations duringthe year comprise:

assistant: 年內退休金計劃及退休後醫療的資產及義務總額的變動包括：
user: Please translate the following sentence from English to Chinese: Not the ultimate holding company of the group We and our Guarantor are not the ultimate holding company of the group to which we belong.

assistant: 並非集團的最終控股公司我們及我們的擔保人並非我們所屬集團的最終控股公司。
user: Please translate the following sentence from English to Chinese: Corresponding $1.0 billion and $0.5 billion principal amounts of junior subordinated notes were issued by Holdings to Trust VII and Trust VIII, respectively. MCAPSSM consist of both a stock purchase contract to acquire perpetual, non-cumulative preferred stock in Holdings, and trust preferred securities of Trust VII or Trust VIII, as applicable, which are pledged to secure the investors’ obligations under the stock purchase contract.

assistant: 控股公司分別向信託 VII及信託 VIII發行本金額相應爲 10億元和 5億元的次級後償票據。 MCAPSSM包括一項購股合約，可向控股公司收購永久非累積優先股以及根據購股合約已質押爲投資者責任提供保證的信託VII 或信託VIII優先證券（如適用）。
user: Please translate the following sentence from English to Chinese: This includes setting risk limits and protecting against non-compliance with applicable laws and regulations.

assistant: 業務管理部門亦必須在監督上備有適當的監控及檢討過程，以發現監控上的缺失、不完善的程序及意料之外的事件。
user: Please translate the following sentence from English to Chinese: The primary reasons for electing the fair value option are to:

assistant: 選擇公允價值選擇權的主要原因如下：
user: Please translate the following sentence from English to Chinese: Regulation in the United States\n

assistant: 美國的規管\n
user: Please translate the following sentence from English to Chinese: As of September 2017, total staff increased 4% compared with December 2016.

assistant: 於二零一七年九月，僱員總數較二零一六年十二月增加4%。
user: Please translate the following sentence from English to Chinese: The ranges of significant unobservable inputs used to value level 3 other secured financings are as follows:

assistant: 用作第三級別其他抵押融資估值的重大不可觀察輸入資料的範圍如下：
user: Please translate the following sentence from English to Chinese: This addendum contains, among other things, the updated disclosure relating to the Guarantor.

assistant: 本增編載有（其中包括）有關擔保人的最新披露。
user: Please translate the following sentence from English to Chinese: Please note that during the life of a Bull CBBC relating to single stock, a given percentage change in the price of the underlying share or unit may not result in the same percentage change in the theoretical value of the CBBC.

assistant: 務請注意，在與單一股份有關的牛證的投資期內，相關股份或單位之價格按某一百分比變動，未必導致牛熊證的理論價值會按同一比例變動。
user: Please translate the following sentence from English to Chinese: Information about the underlying Company and the underlying Shares You may obtain information on the underlying Shares (including the underlying Company’s financial statements) by visiting the Stock Exchange’s website at www.hkex.com.hk or (if applicable) the underlying Company’s website(s) as follows:

assistant: 有關相關公司及掛鉤股份的資料閣下可瀏覽聯交所網站www.hkex.com.hk 或（如適用）下列相關公司的網站以取得有關掛鉤股份的資料（包括相關公司的財務報表）：
user: Please translate the following sentence from English to Chinese: For more information on the regulatory capital amounts and calculations, see Basel 3 below.

assistant: 有關監管資本金額及計算的更多資料，請閱下文巴塞爾資本協定三。
user: Please translate the following sentence from English to Chinese: interest rate swap contracts include interest rate swaps, basis swaps, cross-currency swaps, inflation swaps and interest rate forwards, often referred to as forward-rate agreements (FRA).

assistant: 利率掉期合約包括利率掉期、基準掉期、交叉貨幣掉期、通脹掉期及利率遠期，通常稱作遠期利率協議 (FRA)。
user: Please translate the following sentence from English to Chinese: The parent that heads the smallest group of undertakings for which consolidated financial statements are prepared is Nomura Europe Holdings plc, a company which is incorporated in the United Kingdom.

assistant: 主導最少業務而編制綜合財務報表的母公司的Nomura Europe Holdings plc，爲於英國註冊成立。
user: Please translate the following sentence from English to Chinese: ‘‘Observation Period’’ means the period from the Observation Commencement Date to the Trading Day immediately before the Expiry Date (both dates inclusive);

assistant: 「觀察期」指由觀察開始日起至緊接到期日前之交易日（包括首尾兩日）止期間；
user: Please translate the following sentence from English to Chinese: The standardized measurement method is used to determine RWAs for specific risk for certain positions by applying supervisory defined riskweighting factors to such positions after applicable netting is performed.

assistant: 標準化計量方式，在經過適用的相互抵銷後，透過對該等倉盤應用監管機構指定的風險加權係數，用於決定某些倉盤特定風險的風險加權資產。
user: Please translate the following sentence from English to Chinese: (a) in the case of a series of callable bull contracts, at or below the Call Price;

assistant: (a) 如屬可贖回牛證系列，等於或低於贖回價；
user: Please translate the following sentence from English to Chinese: In a homogenous portfolio, as soon as a credit risk is incurred on a group of financial instruments, impairment is recognised without waiting for the risk to individually affect one or more receivables. Homogeneous portfolios thus impaired can include:

assistant: 同類組合中如有一組金融工具發生信貸風險，則立即確認減值而非待該風險個別地影響一項或多項應收款項之後。 因此，同類組合減值能包括 :
user: Please translate the following sentence from English to Chinese: 26 November 2018

assistant: 2018年11月26日
user: Please translate the following sentence from English to Chinese: Residual Value per = Board Lot

assistant: 每個買賣單位的剩餘價值
user: Please translate the following sentence from English to Chinese: Can you sell the Warrants before the Expiry Date?

assistant: 閣下於到期日前可否出售認股權證?
user: Please translate the following sentence from English to Chinese: As at the date of this announcement, the executive directors of New World China Land Limited are Dr. Cheng Kar-shun, Henry, Mr. Cheng Kar-shing, Peter, Dr. Cheng Chi-kong, Adrian, Ms. Cheng Chi-man, Sonia, Mr. Cheng Chi-him, Conrad, Mr. Fong Shing-kwong, Michael and Ms. Ngan Man-ying, Lynda;

assistant: 於本公告日期，新世界中國地產有限公司之執行董事爲鄭家純博士、鄭家成先生、鄭志剛博士、鄭志雯女士、鄭志謙先生、方承光先生及顏文英女士；
user: Please translate the following sentence from English to Chinese: These Product Conditions apply to each series of maturity knock-in Index Warrants;

assistant: 此等產品條件適用於各系列之到期啓動指數權證；
user: Please translate the following sentence from English to Chinese: These impairements are calculated on the basis of assumptions on default rates and loss rates after default.

assistant: 該等減值乃按違約率及違約後虧損比率之假設基準計算得出。
user: Please translate the following sentence from English to Chinese: The acquiree’s contingent liabilities are not recognised in the consolidated balance sheet unless they represent a present obligation on the acquisition date and their fair value can be measured reliably.

assistant: 被購方的或然負債並無於綜合資產負債表確認，除非該等負債於收購日期爲現有責任，且能可靠計算其公允價值。
user: Please translate the following sentence from English to Chinese: Three Months Ended September 2014 versus September 2013.

assistant: 截至二零一四年九月止三個月與截至二零一三年九月止三個月比較。
user: Please translate the following sentence from English to Chinese: – the value and volatility of the price of the underlying asset (being a measure of the fluctuation in the price of the underlying asset over time);

assistant: —相關資產的價值及價格波幅（即相關資產價格隨時間波動的量度單位）；
user: Please translate the following sentence from English to Chinese: 27 June 2017 Each of the five Business Days immediately preceding the Expiry Date 12 February 2018

assistant: 2017年06月27日緊接期滿日前的五個營業日各日 2018年02月12日 2019年07月03日
user: Please translate the following sentence from English to Chinese: or (iv) the imposition of any exchange controls in respect of any currencies involved in determining the Cash Settlement Amount.

assistant: 或 (iv) 確定現金結算金額所涉及之任何貨幣受到任何匯兌管制。
user: Please translate the following sentence from English to Chinese: The G-SIB and counter-cyclical buffers in the future may differ from these estimates due to additional guidance from our regulators and/or positional changes.

assistant: 全球具廣泛重要性銀行機構及反週期緩衝日後可能因我們監管機構的額外指引及╱或立場變化而有別於該等估計。
user: Please translate the following sentence from English to Chinese: The other insurer claims that it insured an aggregate principal amount of more than $378 million and seeks recovery of $4 million allegedly paid under the policies to date as well as any future payments and unspecified punitive damages.

assistant: 另一名保險人指稱，其爲多於3.78億元的總本金金額提供保險，並且尋求收回其指稱至今根據該等保單支付的 400萬元以及其在未來支付的任何款項，連同未指明金額的懲罰性損害賠償。
user: Please translate the following sentence from English to Chinese: 3.2.2 Stress exposure In addition to the VaR limits based on a 99% conﬁdence level, stress exposure limits have also been deﬁned.

assistant: 3.2.2 壓力風險承擔除基於 99% 置信水平的風險值限額外，亦界定了壓力風險承擔限額。
user: Please translate the following sentence from English to Chinese: For the purposes of the RTSR ranking, the peer group list is unchanged since 2016 when the RTSR criteria was introduced, and consists of Banco Santander, Bank of America, Barclays, BBVA, BNP Paribas, Citigroup, Deutsche Bank, Goldman Sachs, ING Group, Intesa Sanpaolo, JPMorgan Chase, Julius Bär, Morgan Stanley, Nordea Bank, Royal Bank of Scotland, Société Générale, Standard Chartered and UBS.

assistant: 就 RTSR 排外而言，同業公司小組名單自二零一六年 RTSR 標準引入以來一直維持不變，並由 Banco Santander、Bank of America、Barclays、BBVA、BNP Paribas、Citigroup、Deutsche Bank、Goldman Sachs、ING Group、Intesa Sanpaolo、JPMorgan Chase、Julius Bär、Morgan Stanley、Nordea Bank、Royal Bank of Scotland、Société Générale、Standard Chartered 及 UBS 組成。
user: Please translate the following sentence from English to Chinese: Chairman of the Supervisory Committee

assistant: 監事會主席
user: Please translate the following sentence from English to Chinese: As of the Launch Date, the funding rate was 5.04% (for stock code 58741);

assistant: 於推出日，資金比率爲5.04% （就證券代號58741而言） ;
user: Please translate the following sentence from English to Chinese: Please read the offering documents of the ETF to understand its key features and risks.

assistant: 請參閱該交易所買賣基金的發售文件，以瞭解其主要特點及風險。
user: Please translate the following sentence from English to Chinese: and “Valuation Date” means the Exercise Date or the Expiry Date, provided that if the Issuer determines, in its sole discretion, that on the Valuation Date a Market Disruption Event has occurred, then the Issuer will determine the Closing Level on the basis of its good faith estimate of the Closing Level that would have prevailed on that day but for the occurrence of the Market Disruption Event provided that the Issuer, if applicable, may, but shall not be obliged to, determine such Closing Level by having regard to the manner in which futures contracts relating to the Index are calculated.

assistant: 「行使水平」指有關補充上市文件指定的行使水平； 及「估值日」指行使日或到期日，惟若發行人全權酌情釐定在估值日發生市場中斷事件，則須秉誠估計假設並無市場中斷事件而應有的收市水平，並在此基礎上釐定收市水平，而（如適用）發行人在釐定收市水平時可以（但非必須）參照與指數相關的期貨合約的計算方法。
user: Please translate the following sentence from English to Chinese: General Investors in Structured Products may be required to pay stamp duties, taxes and other charges in accordance with the laws and practices of the country of purchase or their countries of residence in addition to the issue price of each Structured Product.

assistant: 一般事項結構性產品的投資者除須支付各結構性產品的發行價外，亦可能需根據購買所在國家或彼等居住國家的法律及慣例繳付印花稅、稅款及其他費用。
user: Please translate the following sentence from English to Chinese: Please refer to General Condition 8 and Product Condition 5 for details about our early termination rights.

assistant: 有關我們提早終止的權利的詳情，請參閱一般細則 8及產品細則5。
user: Please translate the following sentence from English to Chinese: The STI awards are deferred share-based awards subject to clawback in the event of negative business performance.

assistant: STI獎勵爲遞延以股份爲基礎的獎勵，在業務表現爲負面情況下可能會收回。
user: Please translate the following sentence from English to Chinese: The main valuation and presentation rules used in drawing up the consolidated financial statements are disclosed below.

assistant: 編制綜合財務報表所用主要估值及呈示規則如下所示。
user: Please translate the following sentence from English to Chinese: If the Liquidation Preference has been paid in full to all holders of Series B, the holders of other stock of the Corporation shall be entitled to receive all remaining assets of the Corporation (or proceeds thereof) according to their respective rights and preferences.

assistant: 倘已向所有B系列持有人全數支付清算優先款額，則本公司其他股份持有人將有權按照彼等各自的權利及優先權收取本公司所有餘下資產（或有關所得款項）。
user: Please translate the following sentence from English to Chinese: The policy and rules for RQFII prescribed by the mainland China government are new and subject to change, and there may be uncertainty to its implementation.

assistant: 中國內地政府訂明的RQFII政策及規則乃新訂及可能有待修改，在執行方面可能涉及不確定性。
user: Please translate the following sentence from English to Chinese: Forecast receivable cash flows Forecast payable cash flows

assistant: 預測應收現金流量預測應付現金流量
user: Please translate the following sentence from English to Chinese: Stock Exchange means The Stock Exchange of Hong Kong Limited;

assistant: 聯交所指香港聯合交易所有限公司；
user: Please translate the following sentence from English to Chinese: Number of Warrant(s) per Entitlement

assistant: 每份權利之權證數目
user: Please translate the following sentence from English to Chinese: We are a licensed bank regulated by the Hong Kong Monetary Authority, and a registered institution under the Securities and Futures Ordinance (Cap. 571) of Hong Kong to carry on type 1 (Dealing in Securities), type 2 (Dealing in Futures Contracts), type 4 (Advising on Securities), type 5 (Advising on Futures Contracts), type 6 (Advising on Corporate Finance) and type 9 (Asset Management) regulated activities.

assistant: 本公司爲受香港金融管理局規管的持牌銀行，併爲根據香港證券及期貨條例（第 571 章）註冊之機構，可進行第 1 類（證券交易）、第 2 類（期貨合約交易）、第 4 類（就證券提供意見）、第 5 類（就期貨合約提供意見）、第 6 類（就機構融資提供意見）及第 9 類（提供資產管理）受規管活動。
user: Please translate the following sentence from English to Chinese: This may indirectly affect your interests.

assistant: 此舉或會間接影響閣下的利益。
user: Please translate the following sentence from English to Chinese: 8. Global Certificate The Warrants are represented by the Global Certificate registered in the name of HKSCC Nominees Limited and deposited with CCASS in accordance with the CCASS Rules. Warrantholders will not be entitled to definitive certificates in respect of any Warrants issued or transferred to them.

assistant: 8. 總額證書 認股證以香港中央結算（代理人）有限公司名義登記的總額證書代表，並按照中央結算系統規則存置於中央結算系統。 認股證持有人不會就所獲發行或轉讓的任何認股證獲發正式證書。
user: Please translate the following sentence from English to Chinese: The Nomura Group has an established policy of communicating with all its employees regularly, including UK employees, in order to provide information relevant to them about their employment and Nomura.

assistant: Nomura集團已制定政策定期與其所有僱員（包括英國僱員）進行溝通，以便向彼等提供有關其受僱情況及Nomura的相關資料。
user: Please translate the following sentence from English to Chinese: Deferred tax assets are recognised for tax losses not yet used and temporary deductible difference arising from provisions.

assistant: 遞延稅項資產乃就尚未動用稅務虧損及撥備所產生的暫時可扣減差額而予以確認。
user: Please translate the following sentence from English to Chinese: These potential d­ evelopments are not reflected in the various tables in this section, which reflect only the current exposures.

assistant: 這些潛在變動並無在 本節各表內反映，當中只反映現時風險承擔。
user: Please translate the following sentence from English to Chinese: The Governor’s statement and market reaction to it may increase the number of, and potential damages sought in, claims against UBS concerning Puerto Rico securities. UBS’s balance sheet at 30 June 2015 reflected provisions with respect to matters described in this item 4 in amounts that UBS believes to be appropriate under the applicable accounting standard.

assistant: 總督所作陳述及市場對此的反應或會令針對UBS所提出有關波多黎各證券的申索的數目及尋求的潛在損害賠償增加。 UBS於2015年6月30日的資產負債表反映與本項目4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: The Mandatory Call Payoff or the Cash Settlement Amount shall be despatched not later than three CCASS Settlement Days following the Price Determination Date or the Valuation Date, as the case may be (“Settlement Date”) by crediting that amount in accordance with the CCASS Rules, to the Designated Bank Account.

assistant: 強制收回回報或現金結算款須在定價日或估值日（視乎情況而定）後三個中央結算系統結算日之內（「結算日」）發出，按照中央結算系統規則的規定存入指定銀行戶口。
user: Please translate the following sentence from English to Chinese: The percentage change in theoretical value of the CBBC may be greater or smaller, in the same or opposite direction.

assistant: 牛熊證理論價值的百分比變動幅度可較大或較小，走勢亦可以相同或相反。
user: Please translate the following sentence from English to Chinese: (i) the Units;

assistant: (i)基金單位；
user: Please translate the following sentence from English to Chinese: Note 6. Cash Instruments

assistant: 附註6. 現金工具
user: Please translate the following sentence from English to Chinese: The Issuer may, without the consent of the Warrantholders, effect any modification of the terms and conditions of the Warrants or the Global Certificate which, in the opinion of the Issuer, is (i) not materially prejudicial to the interests of the Warrantholders generally (without considering the circumstances of any individual Warrantholder or the tax or other consequences of such modification in any particular jurisdiction);

assistant: 發行人毋須得到權證持有人的同意就可對權證或總額證書的條款和細則作出任何修改，而發行人認爲該修改(i)一般不會嚴重損害權證持有人的利益（不考慮任何權證持有人的個別情況或該修改在任何個別司法管轄區的稅務或其他後果）；
user: Please translate the following sentence from English to Chinese: All in all, these assets represented 108% of short-term outstandings (unsecured short-term debt and interbank liabilities).

assistant: 總括而言，該等資產相當於短期未償還款項（無擔保短期債務及銀行同業負債）的108%。
user: Please translate the following sentence from English to Chinese: General The offer and sale of structured products will also be subject to such other restrictions and requirements as may be set out in the relevant Supplemental Listing Document.

assistant: 一般事項發售及出售結構性產品亦將受該等其他可能載於有關補充上市文件之限制及規定所限制。
user: Please translate the following sentence from English to Chinese: or (ii) with respect to Warrants automatically exercised on the Expiry Date in accordance with Conditions 4(B)(iii) and 4(G), the Expiry Date, (“Settlement Date”), by crediting that amount, in accordance with the CCASS Rules, to the relevant bank account designated by each Warrantholder (the “Designated Bank Account”).

assistant: 或 (ii) （如屬根據條件4(B)(iii)及4(G)於到期日自動行使之權證）到期日，（「結算日」），按照中央結算系統規則將該金額存入各權證持有人所指定之有關銀行戶口（「指定銀行戶口」）。
user: Please translate the following sentence from English to Chinese: The initial funding cost is an amount determined by us based on one or more factors, including but not limited to the strike price or level, the prevailing interest rate, the expected term of the CBBCs, any expected notional dividends in respect of the underlying asset and the margin financing provided by us.

assistant: 初始資金成本爲我們根據一項或多項因素而釐定的款項，包括但不限於行使價或水平、現行利率、牛熊證預期期限及任何相關資產的預期名義股息及我們所提供的保證金融資。
user: Please translate the following sentence from English to Chinese: Trading income as of 31.12.2017 includes income of CHF 2.5 mn (31.12.2016: CHF –3.6 mn), which is attributable to changes in fair value due to a change in Vontobel’s own credit risk.

assistant: 於二零一七年十二月三十一日的交易收入包括 2.5 百萬瑞士法郎（二零一六年十二月三十一日：-3.6 百萬瑞士法郎）的收入，乃由於 Vontobel 自有信貸風險變動而產生的公允價值變動。
user: Please translate the following sentence from English to Chinese: If as a result of an event beyond the control of the Issuer (“Settlement Disruption Event”), it is not possible for the Issuer to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Holder on the original Settlement Date, the Issuer shall use its reasonable endeavours to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Holder as soon as reasonably practicable after the original Settlement Date.

assistant: 如因發生發行人不能控制之事件（「干擾交收事件」），令發行人無法於原定結算日促成經中央結算系統以電子交易方式存入款項至持有人的有關指定銀行戶口，發行人須盡一切合理之能力於原定結算日後在合理地切實可行情況下儘快促成經中央結算系統以電子交易方式存入款項至持有人的有關指定銀行戶口。
user: Please translate the following sentence from English to Chinese: For a series of bull CBBCs:

assistant: 如屬一系列熊證:
user: Please translate the following sentence from English to Chinese: – the ability to increase our market share and control expenses;

assistant: －提高市場佔有率及控制開支的能力；
user: Please translate the following sentence from English to Chinese: This addendum contains extracts of our Interim Report 2016 which contains our unaudited interim financial information for the six months ended 30 June 2016.

assistant: 本增編載有我們二零一六年度中期報告的摘錄，該報告載有我們截至二零一六年六月三十日止六個月的未經審覈中期財務資料。
user: Please translate the following sentence from English to Chinese: The increase in both debt and equity underwriting primarily reflected an increase in client activity.

assistant: 債務及股本包銷增加主要反映客戶活動增加。
user: Please translate the following sentence from English to Chinese: TERMS AND CONDITIONS

assistant: 條款和細則
user: Please translate the following sentence from English to Chinese: The following table summarizes the September 28, 2007 and December 29, 2006 period-end, and first nine months of 2007 and full-year 2006 average balance sheets:

assistant: 下表概述二零零七年九月二十八日及二零零六年十二月二十九日期間末及二零零七年首九個月及二零零六年全年的平均資產負債表：
user: Please translate the following sentence from English to Chinese: In accordance with applicable accounting requirements, the Group provides for potential losses that may arise out of contingencies, including contingencies in respect of such matters, when the potential losses are probable and estimable. Contingencies in respect of legal matters are subject to many uncertainties and the outcome of individual matters is not predictable with assurance.

assistant: 根據適用會計規定，本集團就可能因意外事故而產生的潛在虧損（包括因意外事故而可能產生及可以估計的潛在虧損）提供撥備。 法律事宜的意外事故受多項不明朗因素影響，而無法確實預測個別事件的結果。
user: Please translate the following sentence from English to Chinese: 8 Goldman Sachs September 2014 Form 10-Q

assistant: 8 高盛二零一四年九月表格10-Q
user: Please translate the following sentence from English to Chinese: (f) Offsetting financial assets and financial liabilities The Group offsets the related financial assets and financial liabilities when the Group currently has a legally enforceable right to set off the balances, and intends either to settle on a net basis, or to realise the balances simultaneously.

assistant: (f) 金融資產和金融負債的抵銷本集團倘現時有合法可執行的權利抵銷結餘，並有意以淨額結算或同時變現結餘，則抵銷相應金融資產及金融負債。