billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Personnel and other costs relating to production and manufacturing activities are presented within material expenses.

assistant: 個人與其他有關生產與製造活動的支出在主要開支中體現出來。
user: Please translate the following sentence from English to Chinese: Hedge accounting The Group also uses derivative instruments as part of its asset and liability management activities to manage ex-posures to interest rate, foreign currency and credit risks, including exposures arising from forecast transactions.

assistant: 對沖會計法集團亦使用衍生工具作爲其資產與負債管理活動之一部分，藉以管理利率、外匯及信貸風險，包括可預見的交易所帶來的風險。
user: Please translate the following sentence from English to Chinese: In addition, as a foreign company with shares listed on the New York Stock Exchange (NYSE), UBS AG complies with the NYSE corporate governance standards with regard to foreign listed companies.

assistant: 此外，作爲一家股份於紐約證券交易所上市(NYSE)的境外公司，瑞士銀行遵守紐約證券交易所有關境外上市公司的企業管治標準。
user: Please translate the following sentence from English to Chinese: “Second Exchange Rate” means the rate specified as such in the relevant Supplemental Listing Document, subject to any adjustment in accordance with Product Condition 3;

assistant: 「第二匯率」指有關補充上市文件指定之匯率，或會根據產品條件3作出調整；
user: Please translate the following sentence from English to Chinese: The effective income tax rate of 31.0% was down from the full year tax rate of 31.5% for 2013, primarily due to the geographic mix of earnings.

assistant: 實際所得稅率爲31.0%，較二零一三年全年稅率31.5%下跌，主要由於盈利源自多個地區組成。
user: Please translate the following sentence from English to Chinese: ‘‘Conditions’’ means the terms and conditions applicable to each series of cash settled basket Warrants. ‘‘Designated Bank Account’’ means the relevant bank account designated by the relevant Warrantholder;

assistant: 「細則」指適用於各系列現金結算籃子權證的條款及細則。 「指定銀行賬戶」指相關權證持有人指定的相關銀行賬戶；
user: Please translate the following sentence from English to Chinese: In addition, we engage in market-making activities on equities and options exchanges, and we clear client transactions on major stock, options and futures exchanges worldwide.

assistant: 同時，本公司亦在股本及期權交易所從事市場莊家活動，併爲客戶在全球主要的股份、期權及期貨交易所結算交易。
user: Please translate the following sentence from English to Chinese: (E) Trading in CBBCs on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) shall be suspended after the occurrence of a Mandatory Call Event in accordance with the rules of the Stock Exchange.

assistant: 「持有人」一詞須據此詮釋。 (E) 牛熊證將於發生強制收回事件後根據香港聯合交易所有限公司（「聯交所」）之規定於聯交所暫停買賣。
user: Please translate the following sentence from English to Chinese: Credit spread reflects the market perception of changes in prepayment, delinquency, and recovery rates, therefore capturing the impact of other variables on the fair value.

assistant: 信貸息差反映預付金額、拖欠率及收回率的市場預期變動，因此受其他可變因素對公允價值的影響。
user: Please translate the following sentence from English to Chinese: If you intend to invest in our structured products, you should ask us if any additional addenda or any updated base listing document has been issued.

assistant: 如　閣下有意投資本公司的結構性產品，應向我們查詢是否已刊發任何額外增編或任何經更新的基本上市文件。
user: Please translate the following sentence from English to Chinese: The Company actively monitors open credit risk exposures, and manages this exposure by using a variety of strategies including purchased credit derivatives, cash collateral or direct holdings of the referenced assets.

assistant: 本公司積極監測開放信用風險投資，並利用一系列策略管理此風險，包括購買信用衍生工具，現金抵押品或直接持有參考資產。
user: Please translate the following sentence from English to Chinese: While these unsecured short-term borrowings are carried at amounts that approximate fair value, they are not accounted for at fair value under the fair value option or at fair value in accordance with other U.S. GAAP and therefore are not included in the firm’s fair value hierarchy in Notes 6, 7 and 8. Had these borrowings been included in the firm’s fair value hierarchy, substantially all would have been classified in level 2 as of June 2013 and December 2012.

assistant: 儘管該等無抵押短期借貸的賬面值與其公允價值相若，彼等不會根據公允價值選擇權以公允價值入賬，亦不會根據其他美國公認會計原則以公允價值入賬，因此，並無將其計入附註6、7及8的公司公允價值等級架構。 倘將該等借貸計入公司的公允價值等級架構，則當中絕大部分於二零一三年六月及二零一二年十二月將被分類爲第二級別。
user: Please translate the following sentence from English to Chinese: In certain instances, the firm provides guarantees, including derivative guarantees, to VIEs or holders of variable interests in VIEs.

assistant: 在若干情況下，公司向可變權益實體或可變權益實體可變權益的持有人提供擔保，包括衍生工具擔保。
user: Please translate the following sentence from English to Chinese: See Note 5 to the Consolidated Financial Statements for a description of the Company’s revenue recognition policies for commissions and fees.

assistant: 有關本公司佣金及費用的收入確認政策之說明，請參閱綜合財務報表附註 5。
user: Please translate the following sentence from English to Chinese: 4 Exercise of Warrants

assistant: 4 行使認股權證
user: Please translate the following sentence from English to Chinese: On June 6, 2012, the Goldman Sachs defendants filed counterclaims for breach of contract.

assistant: 二零一二年六月六日，作爲被告人的高盛就違約提起反訴。
user: Please translate the following sentence from English to Chinese: The exercise of any resolution power by the relevant resolution authorities in respect of UBS AG could materially adversely affect the value of, or your potential return under, the CBBCs.

assistant: 相關解散機關就瑞士銀行行使任何解散權力均可能會對牛熊證的價值或閣下於牛熊證的潛在回報造成重大不利影響。
user: Please translate the following sentence from English to Chinese: Registered address Herikerbergweg 238 Luna ArenA, 1101CM Amsterdam Expected developments of the Company The directors of the Company expect:

assistant: 註冊地址 Herikerbergweg 238 Luna ArenA, 1101CM Amsterdam 本公司的預期發展 本公司董事預期：
user: Please translate the following sentence from English to Chinese: “Index” has the meaning given to it in the relevant Supplemental Listing Document;

assistant: 「指數」具有有關補充上市文件所賦予之涵義；
user: Please translate the following sentence from English to Chinese: For individually significant accounts, risk ratings are reviewed regularly and amendments, where necessary, are implemented promptly.

assistant: 就個別大額賬項而言，本集團會定期覆核其風險評級，並會在必要時迅即予以修訂。
user: Please translate the following sentence from English to Chinese: If we are unable to access the capital markets, continue to maintain deposits, or our borrowing costs increase, our liquidity and competitive position will be negatively affected.

assistant: 倘本公司無法進入資本市場、繼續籌集存款或借貸成本上升，則本公司的流動資金及競爭地位可受不利影響。
user: Please translate the following sentence from English to Chinese: This announcement is for information purposes only and does not constitute an invitation or offer to acquire, purchase or subscribe for securities.

assistant: 本公佈只用作參考而不構成任何收購、購買或認購證券的邀請或要約。
user: Please translate the following sentence from English to Chinese: This information is available to many investors and clients of the Group.

assistant: 該等資料已公開予投資者及本集團的客戶。
user: Please translate the following sentence from English to Chinese: The price of a CBBC linked to the shares of a company generally depends on the price of the underlying shares (being the underlying Shares for the CBBCs).

assistant: 與公司股份相關的牛熊證的價格一般視乎相關股份（即與牛熊證相關的股份）的價格而定。
user: Please translate the following sentence from English to Chinese: 個人銀行 Personal 港幣百萬元 HK$’m

assistant: 企業銀行 Corporate 港幣百萬元 HK$’m
user: Please translate the following sentence from English to Chinese: The nominal long-term growth rates used in the impairment test in 2012 for Hong Kong and Rest of Asia-Pacific were 4.7% and 5.0% respectively (2011: 7.9% and 7.8%).

assistant: 同時，於 2012 年進行減損測試時，就香港及亞太其他地區採用之名義長期增長率，分別爲 4.7% 及 5%（2011 年：7.9% 及 7.8%）。
user: Please translate the following sentence from English to Chinese: Lending Commitments The table below presents details about lending commitments that are held for investment and accounted for on an accrual basis.

assistant: 借貸承擔下表呈列按應計基準入賬的持作投資借貸承擔的詳情。
user: Please translate the following sentence from English to Chinese: Fixed Income, Currency and Commodities Client Execution, and Equities (excluding Securities Services):

assistant: 固定收入、貨幣及商品客戶執行工作，及股票（不包括證券服務）：
user: Please translate the following sentence from English to Chinese: The impairment and hedging components of IFRS 9 continue to be deliberated by the IASB and are expected to be finalised during 2012.

assistant: 國際會計準則理事會持續討論國際財務報告準則第 9 號的減值及對沖部分，預期於二零一二年完成。
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的擔保人的評級的最新資料。
user: Please translate the following sentence from English to Chinese: 86 Goldman Sachs March 2013 Form 10-Q

assistant: 86 高盛二零一三年三月表格10-Q
user: Please translate the following sentence from English to Chinese: The accuracy of the impairment allowances the Group makes depends on how well the Group can estimate future cash flows for individually assessed impairment allowances and the model assumptions and parameters used in determining collective impairment allowances.

assistant: 撥備的準確性，須視乎本集團能否在評估個別準備時準確估計交易對手的未來現金流及在判斷整體減值準備時所採用的假設模式及參數。
user: Please translate the following sentence from English to Chinese: 31 December 2007 31 December 2006

assistant: 二零零七年十二月 三十一日 二零零六年十二月 三十一日
user: Please translate the following sentence from English to Chinese: These transactions involve entities structured by either The Group or the client and are used to modify cash flows of third party assets to create investments with specific risk or return profiles or to assist clients in the efficient management of other risks.

assistant: 該等交易涉及本集團或客戶建立之實體，乃用於修訂第三方資產之現金流量，以作出具有特定風險或回報之投資，或協助客戶有效管理其他風險。
user: Please translate the following sentence from English to Chinese: This advertisement is for information purposes only and does not constitute an invitation or offer to acquire, purchase or subscribe for securities.

assistant: 本公告僅供說明用途，並不構成有關收購，購買或認購證券的邀請或要約。
user: Please translate the following sentence from English to Chinese: 5. Registrar and Transfer Office

assistant: 5. 過戶登記處和過戶辦事處
user: Please translate the following sentence from English to Chinese: Assets Under Management by Asset Class (in billions)

assistant: 按資產類別劃分的管理資產（十億元）
user: Please translate the following sentence from English to Chinese: He is Chairman of Planet Ark Environmental Foundation. Mr Coleman is also a member of the Audit Committee of the Reserve Bank of Australia, a member of the National Board and of the NSW Council of the Australian Institute of Company Directors (AICD) and Chairman of the Reporting Committee of the AICD.

assistant: 他是Planet Ark Environmental Foundation主席。 Coleman先生亦爲澳洲儲備銀行審計委員會成員、國家委員會成員及澳洲公司董事協會（Australian Institute of Company Directors（AICD））新南威爾斯理事會成員，以及AICD報告委員會主席。
user: Please translate the following sentence from English to Chinese: Each nonconsolidated multi-seller conduit administered by JPMorgan Chase Bank, N.A. at December 31, 2009, had issued Expected Loss Notes (“ELNs”), the holders of which were committed to absorbing the majority of the expected loss of each respective conduit.

assistant: JPMorgan Chase Bank, N.A.管理的每個非綜合多賣方交易實體於2009年 12月31日已發行預期虧損票據（「ELN」），該等票據的持有人均承諾吸收每個單獨交易實體的大部分預期虧損。
user: Please translate the following sentence from English to Chinese: If the postponement of the Valuation Date as aforesaid would result in the Valuation Date falling on or after the Expiry Date, then:

assistant: 倘按上文所述押後估值日將導致估值日押後至到期日或之後，則：
user: Please translate the following sentence from English to Chinese: In 2001, RLC I granted Rabobank Nederland a 1,350 deep-subordinated loan with a term of 30 years.

assistant: RLC I 於二零零一年授予荷蘭合作銀行1,350長期後償貸款，年期爲30年。
user: Please translate the following sentence from English to Chinese: The complaints generally allege that the defendants violated the federal antitrust laws and the Commodity Exchange Act in connection with an alleged conspiracy to manipulate the when-issued market and auctions for U.S. Treasury securities, as well as related futures and options, and seek declaratory and injunctive relief, treble damages in an unspecified amount and restitution.

assistant: 有關申訴普遍指稱被告人串謀操控美國國庫證劵的預發行市場和拍賣以及相關期貨及期權，因而違反聯邦反壟斷法及商品交易法，並尋求宣告式和禁令救濟，以及未列明金額的三倍損害賠償及復原賠償。
user: Please translate the following sentence from English to Chinese: The forms of the Bonds and related coupons are contained in the Fiscal Agency Agreement.

assistant: 財務代理協議載有國債及其有關息票的格式。
user: Please translate the following sentence from English to Chinese: (1) (in the case of American Style Warrants) the period beginning at the earlier of the commencement of the morning trading session and any pre-opening session of the Stock Exchange on the Dealing Commencement Date (or, if later, the first day of dealings in the Warrants on the Stock Exchange) and ending at the earlier of the commencement of the morning trading session and any pre-opening session of the Stock Exchange on the Expiry Date;

assistant: (1) （倘爲美式權證）從交易開始日（或該日之後權證在聯交所上市交易的第一日） 聯交所早市或任何開市前時段開始（以較早者爲準）起至到期日聯交所早市或任何開市前時段開始（以較早者爲準）止的期間；
user: Please translate the following sentence from English to Chinese: These gains and losses would have been recognized under other U.S. GAAP even if the firm had not elected to account for the entire hybrid instrument at fair value.

assistant: 即使公司未選擇按公允價值覈算全部混合式工具，仍然要 在其他美國公認會計原則項下確認該等收益及虧損。
user: Please translate the following sentence from English to Chinese: GEOGRAPHIC BREAKDOWN OF PROVISIONS AND IMPAIRMENTS AT DECEMBER 31, 2012* At December, 31, 2012, these loans were provisioned or impaired for an amount of EUR 14.8 billion, of which EUR 2.3 billion for legacy assets.

assistant: 於二零一二年十二月三十一日撥備及減值按地區分析* 於二零一二年十二月三十一日，該等貸款撥備或減值爲 148 億歐元（其中舊有資產之貸款撥備爲 23 億歐元）。
user: Please translate the following sentence from English to Chinese: (B) The Warrantholder will be required to pay all charges which are incurred in respect of the exercise of the Warrants (the “Exercise Expenses”).

assistant: (B) 權證持有人須就行使權證繳付一切產生的費用（「行使費用」）。
user: Please translate the following sentence from English to Chinese: (2) Predominately includes floating rate debt priced at LIBOR.

assistant: (2) 主要包括按倫敦銀行同業拆息定價的浮動利率借貸。
user: Please translate the following sentence from English to Chinese: For presentation purposes, in segments where the total of liabilities and equity exceeds assets, which are generally deposit-taking segments, we allocate assets to match liabilities.

assistant: 就呈列目的而定，於總負債及權益超出資產的分部（一般爲接受存款分部），我們分配資產與負債配對。
user: Please translate the following sentence from English to Chinese: We engage in the underwriting and origination of various types of debt instruments, including investment-grade debt securities, high-yield debt securities, bank and bridge loans and emerging market debt securities, which may be issued by, among others, corporate, sovereign and agency issuers.

assistant: 本公司從事包銷及發售多項類別的債務工具，包括投資評級債項證券、高孳息債項證券、銀行及臨時貸款及新興市場債項證券，而有關工具乃由（其中包括）企業、債權國及代理發行人發行。
user: Please translate the following sentence from English to Chinese: Several of JPMorgan Chase & Co.’s principal subsidiaries are subject to capital adequacy requirements or other regulatory or contractual restrictions on their ability to provide such payments.

assistant: JPMorgan Chase & Co.多個主要聯屬公司都受限於資本充足要求或在支付有關款項方面的其他監管或合約限制。
user: Please translate the following sentence from English to Chinese: The difference will reflect, among other things, a ‘‘time value’’ for the structured products which depends on a number of interrelated factors including those specified above.

assistant: 差價將反映（其中包括）結構性產品的「時間值」，時間值視乎包括上述在內的若干互爲關連因素。
user: Please translate the following sentence from English to Chinese: 2 February 2018 Hong Kong Exchanges and Clearing Limited (“HKEX”), The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) and Hong Kong Securities Clearing Company Limited take no responsibility for the contents of this document, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this document.

assistant: 2018年2月2日香港交易及結算所有限公司（「香港交易所」）、香港聯合交易所有限公司（「聯交所」）及香港中央結算有限公司對本文件的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不會就因本文件全部或任何部分內容而產生或因依賴該等內容而引致的任何損失承擔任何責任。
user: Please translate the following sentence from English to Chinese: (E) Cash Distribution.

assistant: (E) 現金分派。
user: Please translate the following sentence from English to Chinese: (viii) if the stock market experiences exceptional price movement and high volatility over a short period of time which materially affects the Liquidity Provider’s ability to source a hedge or unwind an existing hedge;

assistant: (viii) 若股票市場於短時間內出現異常價格變動及高波幅水平，導致嚴重影響流通量提供者尋求對沖或將現有對沖平倉的能 力；
user: Please translate the following sentence from English to Chinese: There may be an exchange rate risk in the case of Structured Products where the Cash Settlement Amount will be converted from a foreign currency into the Settlement Currency.

assistant: 結構性產品之現金結算金額若需由一種外幣換算爲結算貨幣，則可能會存在匯率風險。
user: Please translate the following sentence from English to Chinese: In addition, UBS has received an order to provide information to the Japan Financial Services Agency concerning similar matters.

assistant: 此外，UBS 已收到向日本金融廳(Japan Financial Services Agency)就有關事宜提供資料的頒令。
user: Please translate the following sentence from English to Chinese: You must read this document together with our base listing document dated 5 April 2017 (the “Base Listing Document”), as supplemented by any addendum thereto (together, the “Listing Documents”), in particular the section “Terms and Conditions of the Cash-Settled Callable Bull/Bear Contracts over Single Stock” (the “Conditions”) set out in our Base Listing Document.

assistant: 本文件必須與我們於 2017 年 4 月 5 日刊發的基本上市文件（「基本上市文件」）(經其任何增編所補充)（統稱「上市文件」）一併閱讀，尤其是我們的基本上市文件所載「現金結算單一股份可贖回牛熊證的條款及細則」（「細則」）一節。
user: Please translate the following sentence from English to Chinese: Long-term government bond yields generally decreased in both core and periphery economies.

assistant: 在覈心及外圍經濟體的長期政府債券孳息率均普遍下降。
user: Please translate the following sentence from English to Chinese: Realized gain / (loss) Unrealized gain / (loss) Total gain / (loss), before tax CHF million Recognized on the balance sheet as of the end of the year:

assistant: 已變現收益╱（虧損）未變現收益╱（虧損）收益╱（虧損）總額，未扣除稅項 百萬瑞士法郎於年末已於資產負債表確認：
user: Please translate the following sentence from English to Chinese: This process includes:

assistant: 該程序包括：
user: Please translate the following sentence from English to Chinese: These positions included the number of shares that may be issued, upon certain conditions, out of conditional capital to the Swiss National Bank (SNB) in connection with the transfer of certain illiquid and other positions to a fund owned and controlled by the SNB.

assistant: 該等持倉包括按若幹條件可能動用有條件股本向瑞士國有銀行(SNB)發行的股份數目，而發行股份與將若幹非流通及其他持倉轉讓予一個 SNB 擁有及控制的基金有關。
user: Please translate the following sentence from English to Chinese: An operational risk management framework, approved by the Board Risk Management Committee, has been developed with the objective of ensuring that operational risks within the Bank Group are identified, monitored, managed and reported in a structured, systematic and consistent manner.

assistant: 董事會風險管理委員會已批准制定營運風險管理架構，旨在確保有組織、有系統及一致地鑑定、監督、管理及彙報銀行集團內的營運風險。
user: Please translate the following sentence from English to Chinese: ﻿﻿ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934 May 4, 2017 Commission File Number 001-33434 CREDIT SUISSE AG (Translation of registrant’s name into English) Paradeplatz 8, CH 8001 Zurich, Switzerland (Address of principal executive office)

assistant: 美國證券交易委員會 華盛頓哥倫比亞特區 20549 表格 6-K 根據一九三四年證券交易法第 13a-16 條或 15d-16 條規定提交的外國私人發行人報告 二零一七年五月四日 委員會檔案編號 001-33434 CREDIT SUISSE AG （登記人的英文譯名） Paradeplatz 8, CH 8001 Zurich, Switzerland （行政總部地址）
user: Please translate the following sentence from English to Chinese: The above risks may have a significant impact on the performance of the units and the price of our structured products.

assistant: 以上風險或會對單位的表現及本公司的結構性產品的價格有重大影響。
user: Please translate the following sentence from English to Chinese: With regard to market risk, Societe Generale also uses advanced methods (see page 237).

assistant: 就市場風險而言，法興亦採用高級的方法（參閱第237 頁）。
user: Please translate the following sentence from English to Chinese: As required by ASC No. 820, assets and liabilities are classified in their entirety based on the lowest level of input that is significant to their fair value measurement.

assistant: 按ASC第820號的規定，資產及負債全部按對其公平值計量而言屬重要的輸入數據的最低層次分類。
user: Please translate the following sentence from English to Chinese: As from December 31st, 2011, Core Tier 1 capital is defined as Basel 2 Tier 1 capital minus Tier 1 eligible hybrid capital and after application of the Tier 1 deductions provided for by the Regulations.

assistant: 於二零一一年十二月三十一日，核心第一級資本乃界定爲 Basel 2 第一級資本減第一級合資格混合資本並應用該等規則規定的第一級扣減。
user: Please translate the following sentence from English to Chinese: In addition, disputes with counterparties as to the valuation of collateral significantly increases in times of market stress and illiquidity.

assistant: 此外，在市場出現壓力及流動性不足時，與對手方就抵押品估值的爭議亦會大大增加。
user: Please translate the following sentence from English to Chinese: Such developments also include potential deregulation in some areas.

assistant: 該等發展亦包括部份領域有可能放寬管制。
user: Please translate the following sentence from English to Chinese: 30 April 2018

assistant: 2018年4月30日
user: Please translate the following sentence from English to Chinese: See Note 7 for information about credit derivatives that meet the definition of a guarantee which are not included below.

assistant: 有關並未計入下表的符合擔保定義的信貸衍生工具合約的資料，請參閱附註7。
user: Please translate the following sentence from English to Chinese: The impairment test was performed by comparing the recoverable amount of the relevant cash generating units (‘CGUs’), determined by a value in use calculation, with the carrying amounts of the CGUs.

assistant: 進行減損測試之方法是使用價值計算法釐定有關創現單位之可收回金額，然後與創現單位之賬面值加以比較。
user: Please translate the following sentence from English to Chinese: The fully indexed rate is calculated using an index rate plus a margin. Once the introductory period ends, the contractual interest rate charged on the loan increases to the fully indexed rate and adjusts monthly to reflect movements in the index.

assistant: 整體指數利率乃使用指數利率加利差利率。 當預備期結束時，就貸款應計的合約利率增加至整體指數利率，並每月調整以反映指數變動。
user: Please translate the following sentence from English to Chinese: (ix) The ratio of available stable funds divided by required stable funds shall be no less than 100% (“Ratio 9”);

assistant: (ix) 可用穩定資金與所需穩定資金的比率不得少於 100%(“比率 9”)；
user: Please translate the following sentence from English to Chinese: Value at Risk (1-day, 95% confidence, five years of historical data)

assistant: 風險價值（1天95%可信度，五年曆史數據）
user: Please translate the following sentence from English to Chinese: As a general matter, in the ordinary course of business, the firm does not expect to provide additional voluntary financial support to any covered funds but may choose to do so with respect to funds that are not subject to the Volcker Rule;

assistant: 在一般的日常業務過程中，公司並不預期向任何受保障基金提供額外的自願性財政支援，但可能會選擇向不受Volcker規則規限的基金提供支援；
user: Please translate the following sentence from English to Chinese: (a) for it to perform its obligations under the CBBCs, in whole or in part as a result of:

assistant: (a) 發行人履行其於牛熊證下的責任因以下原因而全部或部分已變成或將變成不合法或不切實可行﹕
user: Please translate the following sentence from English to Chinese: The costs directly attributable to the acquisition (e. g. consulting and audit costs) are charged to the income statement.

assistant: 收購直接產生的成本（如諮詢及審覈成本）自收益表扣除。
user: Please translate the following sentence from English to Chinese: If as a result of a Settlement Disruption Event, it is not possible for the Issuer to procure the delivery of the Shares electronically through CCASS within the original Settlement Period, the Issuer shall notify the ELI holder (in accordance with Condition 8) of the postponement of the Settlement Date and/or its election to deliver a cash amount in lieu of the Physical Settlement Amount.

assistant: 倘因交收中斷事件，發行人未能促使於原有結算期間通過中央結算系統以電子方式交付股份，發行人應按照細則8知會股票掛鉤票據持有人延後的結算日期及╱或選擇交付現金款項代替實物結算額。