billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Investors who intend to subscribe, redeem or switch Shares through such channels should consult JPMFAL to find out the dealing procedures that are applicable to them. Applications received by JPMFAL before 17:00 (Hong Kong time) on a HK Dealing Day, or such other time agreed by JPMFAL and permitted by the Directors, will be dealt at the relevant Net Asset Value per Share determined on that day. Applications received after 17:00 (Hong Kong time) will normally be executed on the next HK Dealing Day.

assistant: 凡計劃透過該等途徑認購、贖回或轉換股份之投資者，應諮詢JPMFAL，瞭解適用於彼等之買賣程序。 JPMFAL於任何香港交易日17時（香港時間）（或JPMFAL同意及董事會准許之該等其他時間）之前接獲之申請，一般將按該日計算之有關每股資產淨值而進行交易。 於17時（香港時間）之後接獲之申請，一般將於下一個香港交易日執行。
user: Please translate the following sentence from English to Chinese: INVESTMENT CONSIDERATIONS

assistant: 投資考慮因素
user: Please translate the following sentence from English to Chinese: (2) where the investment objective of such underlying scheme is to invest primarily in investments restricted under Chapter 7 of the Code and/or applicable laws and regulations, such holdings may not be in contravention of the relevant limitation;

assistant: (2) 如該相關計劃的投資目標爲主要投資於守則第 7 章及/或適用法律及法規所限制的投資項目，則該等持股不得違反有關限制；
user: Please translate the following sentence from English to Chinese: History The Portfolio was established as a portfolio of the Fund on 21 July 2016.

assistant: 歷史 本基金於二零一六年七月二十一日設立，作爲本傘子基金下的基金。
user: Please translate the following sentence from English to Chinese: – 99% unilateral confidence interval;

assistant: － 99% 單側置信區間；
user: Please translate the following sentence from English to Chinese: However, if any Notes are to be rated, the relevant Issue Prospectus will set out the relevant details.

assistant: 惟任何票據獲取評級時，有關發行章程將載明相關詳情。
user: Please translate the following sentence from English to Chinese: Additions to non-current assets\n

assistant: 非流動資產增項\n
user: Please translate the following sentence from English to Chinese: It is not expected that any other significant profits arising from the activities of the Funds will be subject to Hong Kong profits tax.

assistant: 預期各子基金活動所產生的任何其他重大利潤均毋須繳納香港利得稅。
user: Please translate the following sentence from English to Chinese: Manager:

assistant: 基金經理：
user: Please translate the following sentence from English to Chinese: (ii) The rate calculated in accordance with the following formula (calculated to 4 decimal places, 0.00005 being rounded upwards):

assistant: (ii) 根據下列公式計算得出的比率（計至 4 個小數位，凡 0.00005 則向上調整）：
user: Please translate the following sentence from English to Chinese: The sub-fund invests primarily in RMB debt securities including:

assistant: 本附屬基金主要投資於人民幣債務證券，包括：
user: Please translate the following sentence from English to Chinese: Investors should read this together with the relevant Issue Prospectus for any arrangements specific to a series, and, if in any doubt, should also ask their Distributor for details.

assistant: 投資者如欲得知某系列票據之任何特定安排，應一併參閱本計劃備忘錄以及有關發行章程，如有任何疑問，應諮詢其分銷商。
user: Please translate the following sentence from English to Chinese: The Investment Manager will utilize a Value-at-Risk (“VaR”) methodology to monitor the global exposure (market risk) for the Portfolio.

assistant: 風險度量。 投資管理人將使用風險值（「VaR」）方法來監測本基金的全球風險（市場風險）。
user: Please translate the following sentence from English to Chinese: 65. World Agriculture Fund

assistant: 65. 世界農業基金
user: Please translate the following sentence from English to Chinese: 3) What you are investing in is an ILAS policy.

assistant: 3) 您所投資的是一份投資壽險保單。
user: Please translate the following sentence from English to Chinese: Further information about the trading fees and levies is available online at the website:

assistant: 有關交易費用及徵費詳情請瀏覽網站：
user: Please translate the following sentence from English to Chinese: The meeting held by correspondence is deemed effective when it meets all the following conditions:

assistant: 在同時符合以下條件時，通訊開會的方式視爲有效：
user: Please translate the following sentence from English to Chinese: In preparing the consolidated financial statements, the directors are responsible for assessing the group's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or to cease operations, or have no realistic alternative but to do so.

assistant: 在擬備綜合財務報表時，董事負責評估貴集團持續經營的能力，並在適用情況下披露與持續經營有關的事項，以及使用持續經營爲會計基礎，除非董事有意將貴集團清盤或停止經營，或別無其他實際的替代方案。
user: Please translate the following sentence from English to Chinese: These payments will be deferred to the following month or reinvested in further Shares of the same Share Class and not paid directly to the Shareholders.

assistant: 該等股息之支付將會順延至下一個月，或再投資於相同股份類別之其他股份，而不直接支付予股東。
user: Please translate the following sentence from English to Chinese: Room 502, Block 11, Moxiangshanzhuang 30 Moxiang Road, Xuanwu District Nanjing, Jiangsu Province PRC

assistant: 中國江蘇省南京市玄武區墨香路30號墨香山莊11幢502室
user: Please translate the following sentence from English to Chinese: The Manager has the discretion to waive the requirement for a minimum holding of Units, whether generally or in a particular case.

assistant: 基金經理無論在一般或特定情況下，有酌情權豁免最低單位持有額的規定。
user: Please translate the following sentence from English to Chinese: Notes may not be purchased directly from the Issuer or any party other than the Distributors.

assistant: 除分銷商外，發行人或任何其他人士不會直接接受認購此等債券。
user: Please translate the following sentence from English to Chinese: The Compartment may also invest in warrants on fixedincome transferable securities, but investments in such warrants may account for no more than 10% of the Compartment’s net assets.

assistant: 本成分基金亦可投資於固定收益可轉讓證券的權證，但該等權證的投資不可超過本成分基金淨資產的 10%。
user: Please translate the following sentence from English to Chinese: If the Calculation Agent determines that there is a Market Disruption Event with respect to a Share on an original scheduled Observation Date and on each of the eight Scheduled Trading Days immediately following the original scheduled Observation Date that, but for the Market Disruption Event, would originally have been an Observation Date, then the eighth Scheduled Trading Day shall become the Observation Date (notwithstanding the Market Disruption Event continuing to subsist), and the Calculation Agent shall estimate the closing price of each Share on such date and use such estimate as the Final Share Price of each Share on that eighth Scheduled Trading Day.

assistant: 倘計價代理確定股份於某一原定預計觀察日以及原本該爲觀察日的原定預計觀察日後緊隨的八個預計交易日每日均發生交易中斷事件，則第八個預計交易日將成爲觀察日（不論交易中斷事件是否持續及仍然發生），而計價代理須對每股股份於該日的收市價作出估計，並用該項估計作爲於該第八個預計交易日每股股份的最終股價。
user: Please translate the following sentence from English to Chinese: Class L income Units;

assistant: L 類收益基金單位；
user: Please translate the following sentence from English to Chinese: The management fee shall accrue daily based on the net asset value of the Portfolio on each dealing day and shall be payable monthly in arrears.

assistant: 管理費按組合於每一個交易日之資產淨值每日累計，並應於每月底支付。
user: Please translate the following sentence from English to Chinese: “Related Exchange” means, in respect of the Linked Stock, each exchange or quotation system on which futures or options contracts relating to the Linked Stock are traded or quoted, as determined by the Issuer (acting in good faith and in a commercially reasonable manner);

assistant: 「相關交易所」就掛鉤股票而言，指（按發行人以真誠及商業上合理的方式釐定）與掛鉤股票的期貨或期權合約的買賣或報價有關的各交易所或報價系統；
user: Please translate the following sentence from English to Chinese: (10) Other circumstances as required by Laws and Regulations or determined by the CSRC;

assistant: （10）法律法規規定或經中國證監會認定的其他情形；
user: Please translate the following sentence from English to Chinese: Reference Entity Citigroup Inc. Hutchison Whampoa Limited MTR Corporation Limited People’s Republic of China Standard Chartered Bank Swire Pacific Limited

assistant: 相關主體 Citigroup Inc. 和記黃埔有限公司 地鐵有限公司中華人民共和國渣打銀行太古股份有限公司
user: Please translate the following sentence from English to Chinese: * Per year of the average net assets attributable to this type of share.

assistant: 瑞士法郎瑞士法郎–瑞士法郎瑞士法郎–瑞士法郎瑞士法郎– * 此類股份每年應占的平均淨資產。
user: Please translate the following sentence from English to Chinese: The knock-in price will always be set at a level which is lower than the exercise price and the call price.

assistant: 生效價將一直設定爲低於行使價及贖回價的水平。
user: Please translate the following sentence from English to Chinese: and  existing shareholders of the Merging Fund will not be permitted to redeem or switch their holdings of shares in the Merging Fund during the period beginning on 16 November 2018 and ending on the Effective Date.

assistant: 及 被合併基金的現有股東從2018年11月16日開始至生效日期期間將不獲允許贖回或轉換其於被合併基金持有的股份。
user: Please translate the following sentence from English to Chinese: The total allowance for credit losses consists of two components:

assistant: 信貸損失撥備總額包括兩個組成部分：
user: Please translate the following sentence from English to Chinese: Up-to-date information, including our financial information and/or any of our major development may be viewed from www.bochk.com by following the main page followed by “About Us”.

assistant: 有關我們的最新資料（包括我們的財務資料及╱或任何主要發展），可在網站www.bochk.com內「有關我們」欄目下所示標題瀏覽。
user: Please translate the following sentence from English to Chinese: However, the relevant requirements and restrictions under the RQFII Regulations apply to the Sub-Investment Manager (as RQFII license holder) and its RQFII quota as a whole, and not simply to investments made by a Portfolio.

assistant: 然而，RQFII規例下的相關規定及限制適用於副投資經理（作爲RQFII牌照持有人）及其RQFII額度整體，而非僅適用於投資組合作出的投資。
user: Please translate the following sentence from English to Chinese: Deferred tax assets arise from a variety of sources, the most significant being:

assistant: 遞延稅項資產來自多種來源，當中最重要的有：
user: Please translate the following sentence from English to Chinese: The collateralised debt obligations comprising the Charged Assets may be linked to the same reference entities or reference entities which are of the same industry or business type.

assistant: 組成已抵押資產的不同有抵押債務責任，可能與相同參考實體或屬相同行業或業務種類的參考實體掛鉤。
user: Please translate the following sentence from English to Chinese: The table below reflects the highest expense ratio among the categories of Shares available as of the date of this Prospectus for each respective Class (e.g., Income or Gross Income Shares, Roll-up Shares, Hedged Share Classes and various currency denominations).

assistant: 下表顯示截至本說明書刊發日期各相關股份類別（如收益型或毛收益型股份、累積型股份、對沖型股份類別和不同貨幣計值的股份）可採用的各類股份的最高開支比率。
user: Please translate the following sentence from English to Chinese: Shares are issued in registered form, meaning that the Shareholder’s name is recorded in the Fund’s register of Shares.

assistant: 股份以記名形式發行，意指股東名稱將記錄於本基金股份登記冊中。
user: Please translate the following sentence from English to Chinese: The resolution concerning the Fund Custodian nominated passed in the general meeting of Fund Unitholders shall be verified, approved and validated by the CSRC before it can be implemented;

assistant: 基金份額持有人大會更換基金託管人的決議須經中國證監會覈准生效後方可執行；
user: Please translate the following sentence from English to Chinese:  where no rating is available from Moody's or S&P, the Manager with the advice of the Investment Managers, may in such circumstances assign its own rating, subject at all times to the provisions in the paragraph immediately below.

assistant: 若並無穆迪或標準普爾的評級，基金經理可在徵詢投 資經理的意見下自行作出評級，惟在任何時候均須遵 照以下緊接一段的條文。
user: Please translate the following sentence from English to Chinese: Unitholders shall be given not less than one month’s prior notice should there be any increase of the Trustee Fee from the current level up to the maximum level.

assistant: 如受託人費用從目前水平增至最高水平，應向單位持有人發出不少於一個月的事先通知。
user: Please translate the following sentence from English to Chinese: A request for redemption once given cannot be revoked without the consent of the Investment Manager. Unitholders may, however, request the proceeds to be paid in other currencies, in which case, the proceeds will be converted to the requested currency at the prevailing exchange rate.

assistant: 未經投資經理同意，贖回要求一經發出即不可撤回。 但是，單位持有人可要求以其他貨幣支付贖回款項，在這種情況下，款項將按通行匯率兌換爲所要求的貨幣。
user: Please translate the following sentence from English to Chinese: 29. Loans and receivables

assistant: 29. 貸款及應收款
user: Please translate the following sentence from English to Chinese: The arranger then arranges for our notes to be distributed by banks and brokers appointed as distributors. Appointments are made by the arranger under distributor appointment agreements.

assistant: 然後，安排人安排本公司的票據由獲委任爲分銷商的銀行及經紀予以分銷。 安排人根據分銷商委任協議委任分銷商。
user: Please translate the following sentence from English to Chinese: Except as provided in applicable laws, the Depositary’s liability shall not be affected by the fact that it has entrusted all or part of the assets in its care to a third party.

assistant: 除適用法律另有規定外，存管人的責任將不會因其將全部或部分保管資產委託予第三方而受影響。
user: Please translate the following sentence from English to Chinese: Name of offering document Content of document

assistant: 發售文件名稱 文件內容
user: Please translate the following sentence from English to Chinese: An investment in Fund Linked Notes may bear similar market risks to a direct investment in the relevant fund(s) and payments under Fund Linked Notes may thus be linked to the market value of the underlying funds.

assistant: 於基金掛鉤票據中的投資可能與於有關基金中的直接投資承擔相類似的市場風險，而根據基金掛鉤票據支付款項，可能與相關基金的市場價值掛鉤。
user: Please translate the following sentence from English to Chinese: 2. An entity:

assistant: 2. 屬以下者的實體：
user: Please translate the following sentence from English to Chinese: The modifier 1 indicates that the obligation ranks in the higher end of its generic rating category;

assistant: 分級1顯示債項屬於該類籠統評級的較高級別；
user: Please translate the following sentence from English to Chinese: While potentially lucrative, investing in distressed securities requires resources and expertise to analyze each instrument and assess its position in an issuer’s capital structure along with the likelihood of ultimate recovery.

assistant: 雖然投資於危困資產或許會獲利豐厚，但需要具備相關資源和專長，以分析各項工具，評估其在發行人資本結構中的地位，以及最終收回投資的可能性。
user: Please translate the following sentence from English to Chinese: 3 April 20XX

assistant: 20XX 年 4 月 3 日
user: Please translate the following sentence from English to Chinese: WHAT ARE THE FEES AND CHARGES?

assistant: 本產品的費用及收費爲何？
user: Please translate the following sentence from English to Chinese: The Bank is engaged in general commercial and consumer banking, trading and trust businesses and provides a wide variety of related financial products and services both domestically and abroad.

assistant: 本行從事一般商業及客戶銀行、買賣及信託業務，並提供多系列本地及外地之相關金融產品及服務。
user: Please translate the following sentence from English to Chinese: Limits for non-strategic countries are set using a model-based approach.

assistant: 非策略國家的限額採用基於模型的方法設定。
user: Please translate the following sentence from English to Chinese: a) The presentation of the main regulatory changes in risk management following the publication of the CSSF Regulation 10-4 and ESMA clarifications;

assistant: a) 呈示風險管理於 CSSF 規例 10-4 及 ESMA 澄清發布後的主要監管更改；
user: Please translate the following sentence from English to Chinese: Where in this summary English terms and expressions are used to refer to Dutch concepts, the meaning to be attributed to such terms and expressions shall be the meaning to be attributed to the equivalent Dutch concepts under Dutch tax law.

assistant: 本概要內的英文詞彙及用語如引伸指荷蘭的概念，賦予該等詞彙及用語的涵義應爲荷蘭稅法項下相對荷蘭概念所獲賦予的涵義。
user: Please translate the following sentence from English to Chinese: You should note that while you place your purchase order(s) during the offer period, all of the commercial variables in relation to the reference asset (including the initial spot price, the barrier price (if applicable), the exercise price, the call price and the knock-in price of the reference asset) that are used to determine the payout of your Single AC Investment will only be recorded and determined on the trade date after you have purchased the Single AC Investment.

assistant: 閣下應注意，儘管　閣下於發售期內提交　閣下的認購指令，但用作釐定　閣下的單一可自動贖回投資的分派的有關參考資產的所有商業可變動項目（包括參考資產的初始現貨價、定界價（如適用）、行使價、贖回價及生效價），僅會於　閣下購買單一可自動贖回投資後於交易日期記錄及釐定。
user: Please translate the following sentence from English to Chinese: The following Share class will be launched at the Board’s or its delegate’s discretion and the Prospectus will be updated accordingly thereafter:

assistant: 該等股份類別將於董事會或其代表酌情決定下推出，認購章程將隨後作出相應更新：
user: Please translate the following sentence from English to Chinese: S is the Issue Price per Unit for the New Class applicable on the Dealing Day of the New Class or immediately following the relevant Dealing Day PROVIDED THAT where the issue of Units of the New Class is subject to the satisfaction of any conditions precedent to such issue then S shall be the Issue Price per Unit of the New Class applicable on the first Dealing Day for the New Class falling on or after the satisfaction of such conditions.

assistant: S 指適用於新類別的交易日或緊接有關交易日的新類別每單位發行價，惟若新類別單位的發行受發行前所定的任何條件規限，則 S 應爲新類別於符合該等條件時或之後的首個交易日所適用的新類別每單位發行價。
user: Please translate the following sentence from English to Chinese: Subject to applicable law, the Interested Parties may purchase or sell securities of, or otherwise invest in or finance, issuers in which the Company has an interest.

assistant: 根據適用法律，利害關係方可能購買或出售本公司在當中擁有利益的發行人的證券，或對有關發行人作出投資或融資。
user: Please translate the following sentence from English to Chinese: Please refer to the Explanatory Memorandum for details including the risk factors.

assistant: 有關詳情 (包括風險因素) 請參閱本基金的說明書。
user: Please translate the following sentence from English to Chinese: This Share Class may also be available to Singaporean funds of funds and investment-linked insurance product sub-funds which are included under Singapore’s CPF investment scheme.

assistant: 此股份類別亦可發售予新加坡 CPF 投資計劃內的新加坡綜合基金和與投資有關的保險產品之子基金。
user: Please translate the following sentence from English to Chinese: participants elected to receive CCA, with similar terms to the instruments granted as part of the 2013 compensation awards.

assistant: 參與者選擇收取 CCA，與作爲二零一三年酬金獎勵一部分所使用的工具有類似條款。
user: Please translate the following sentence from English to Chinese: Termination of a Sub-Fund\n

assistant: 分支基金的終止\n
user: Please translate the following sentence from English to Chinese: The information in this Appendix E has been extracted from the Annual Report on Form 10-K of Citigroup Global Markets Holdings Inc. (which changed its name from Salomon Smith Barney Holdings Inc. to Citigroup Global Markets Holdings Inc. (referred to in this Appendix E as the “Company”) on 7th April, 2003) for the year ended 31st December, 2003.

assistant: 本附錄 E內所載的資料摘錄自 Citigroup Global Markets Holdings Inc（. 於二零零三年四月七日其名稱由 Salomon Smith Barney Holdings Inc.更改爲 Citigroup Global Markets Holdings Inc（. 於本附錄 E稱爲「本公司」））於表格 10-K所載截至二零零三年十二月三十一日止年度的年報。
user: Please translate the following sentence from English to Chinese: Shareholders should seek independent professional advice regarding FATCA requirements with respect to their own situation.

assistant: 股東應就其本身的情況尋求有關 FATCA 規定的獨立專業意見。
user: Please translate the following sentence from English to Chinese: Details about the methodologies used for each Fund are set out in the section entitled “Investment Objectives and Policies”.

assistant: 有關每隻基金所採用的方法詳情在「投資目標及政策」一節列明。
user: Please translate the following sentence from English to Chinese: Warrants may present for the investor a higher risk than ordinary shares.

assistant: 認股權證會對投資者帶來高於普通股的風險。
user: Please translate the following sentence from English to Chinese: A coupon of 10% shall be payable on the Coupon Payment Date.

assistant: 票息的10%須於票息付款日支付。
user: Please translate the following sentence from English to Chinese: Investments in convertible bonds (including contingent convertible bonds (“CoCo Bonds”)) may not exceed 20% of the Compartment’s net assets.

assistant: 可換股債券〔包括或然可換股債券（「CoCo 債券」）〕的投資不會超過本成分基金淨資產的 20%。
user: Please translate the following sentence from English to Chinese: Higher degree of leverage may be inherent in trading of derivatives (i. e. the loan margin deposits normally required in derivative trading means that the derivative trading may be highly leveraged).

assistant: 交易衍生工具的內含槓桿水平可能較高（即衍生工具交易一般所須的貸款保證金，代表衍生工具交易的槓桿水平可能偏高）。
user: Please translate the following sentence from English to Chinese: Such investments in other regulated markets may include unlisted equity securities, such as corporate unlisted equities.

assistant: 該等在其他受規管市場的投資可包括非上市股本證券，例如非上市公司股票。
user: Please translate the following sentence from English to Chinese: The value and performance of Funds which invest in covered bonds may be adversely affected as a result of the risks associated with such investments.

assistant: 投資於擔保證券的基金之價值及表現可能因該等投資的相關風險而受到不利影響。
user: Please translate the following sentence from English to Chinese: Performance of Credit Ratings S&P regularly produces a default study which calculates the incidence of defaults across all rating classes over varying periods.

assistant: 信貸評級表現 標準普爾定期出版拖欠款項報告，該項報告計算所有評級類別在不同期間的拖欠款項次數。
user: Please translate the following sentence from English to Chinese: Investment Objectives and Policies Statements of Investment Policy The Investment Manager believes that, in general, fundamental research can uncover investment opportunities.

assistant: 投資目標與政策 投資政策陳述書 投資經理人相信，基本因素研究一般有助發掘投資機會。
user: Please translate the following sentence from English to Chinese: the stock exchange in Nairobi;

assistant: 內羅畢證券交易所；
user: Please translate the following sentence from English to Chinese: Other risks include the inability to close out a position because the trading market becomes illiquid (particularly in the OTC markets) or the availability of counterparties becomes limited for a period of time.

assistant: 其他風險包括因交易市場流通性不足（特別是場外交易市場）或在特定期間參與的交易對手數量有限而不能平倉。
user: Please translate the following sentence from English to Chinese: or (2) the Following Business Day Convention, such Interest Payment Date shall be postponed to the next day which is a Business Day;

assistant: 或 (2) 下一個營業日慣例，該付息日將順延至下一日（必須爲營業日）；
user: Please translate the following sentence from English to Chinese: However, Hong Kong profits tax may arise where such transactions are or form part of a trade, profession or business carried on in Hong Kong by Shareholders.

assistant: 然而，若有關交易屬於或構成股東在香港進行的貿易、專業或商業活動，則可能會產生香港利得稅。
user: Please translate the following sentence from English to Chinese: The Portfolio has the flexibility to take significant stock and sector positions which may lead to increased levels of volatility.

assistant: 該組合基金可靈活持有大額的股票及行業倉盤，其可能導致波動水平增加。
user: Please translate the following sentence from English to Chinese: Conditions to the exemptions in respect of the Addendum The above exemptions in respect of the Addendum are granted subject to the following conditions:

assistant: 有關附錄的豁免條件 就附錄而言，證監會已在受下列條件所規限下授予豁免：
user: Please translate the following sentence from English to Chinese: Where smaller companies are listed on ‘junior’ sections of the stock exchange, they may be subject to a lighter regulatory environment.

assistant: 如較小型公司在證券交易所的「次級」部份上市，該等公司可能會面臨一個規管較低的環境。
user: Please translate the following sentence from English to Chinese: The stamp duty is levied on the contract note issued by the broker.

assistant: 印花稅將按經紀發行的成交單據價值徵收。
user: Please translate the following sentence from English to Chinese: Securities owned by customers, including those that collateralize margin or other similar transactions, are not reflected on the Consolidated Balance Sheets. Brokers and Dealers Receivables and Payables Receivables from brokers and dealers include amounts receivable for securities not delivered by Merrill Lynch to a purchaser by the settlement date (“fails to deliver”), margin deposits, commissions, and net receivables arising from unsettled trades. Payables to brokers and dealers include amounts payable for securities not received by Merrill Lynch from a seller by the settlement date (“fails to receive”).

assistant: 客戶所擁有證券（包括抵押保證金或其他類似交易）並無於綜合資產負債表內反映。 經紀及交易商應收款項及應付款項應收經紀及交易商款項包括 Merrill Lynch 未能於交收日前交付予買方（「未交付」）的證券的應收款項、保證金按金、佣金及未交收交易產生的應收款項淨額。 應付經紀及交易商款項包括 Merrill Lynch 未能於交收日前自賣方收取（「未收取」）的證券的應付款項。