billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Each investor must make arrangements to receive payments in respect of the USD Notes by credit to a US dollar account, and in respect of the HKD Notes by credit to a Hong Kong dollar account.

assistant: 每位投資者必須作出安排，以便（就美元債券而言）接獲的款額存入美元賬戶及（就港元債券而言）接獲的款額存入港元賬戶。
user: Please translate the following sentence from English to Chinese: The interest rate differential is determined based on market rates at a certain point in the relevant IRD Share Class’ distribution cycle and may not necessarily equal the actual interest rate differential resulting from the Investment Manager’s currency hedging transactions.

assistant: 然而，息差是根據相關IRD股份類別的派息週期中某時間內的市場息率，其息差不一定等於投資經理進行貨幣對沖交易而產生的實際息差。
user: Please translate the following sentence from English to Chinese: The CRS rules as implemented by Hong Kong require the Fund and the Sub-Funds to, amongst other things: (i) register the Fund and the Sub-Funds’ status as a "Reporting Financial Institution" with the IRD;

assistant: 香港所施行的共同申報準則規則規定本基金及附屬基金須（其中包括）(i)向香港稅務局登記爲「彙報金融機構」的身份；
user: Please translate the following sentence from English to Chinese: These consequences will vary with the law and practice of a shareholder's country of citizenship, residence, domicile or incorporation and with his personal circumstances. Prospective investors also should bear in mind that levels and bases of taxation may change.

assistant: 此等後果將隨股東的國籍、常居地、常駐地或成立地方的法例及常規與其個人狀況而有所改變。 準投資者須留意課稅水平及基準可能改變。
user: Please translate the following sentence from English to Chinese: (v) Interest payable:

assistant: (v) 應付利息：
user: Please translate the following sentence from English to Chinese: Profile of Typical Investor The Fund is suitable for investors seeking to achieve income and long-term capital appreciation.

assistant: 一般投資者類別基金適合尋求收入及長期資本增值的投資者。
user: Please translate the following sentence from English to Chinese: Counterparty Risk Where the Scheme’s investments are not dealt on a stock exchange or a regulated market there is a risk additional to the general risk of insolvency that the counterparty of the trade may default or not completely fulfil its obligations.

assistant: 交易對手風險 若計劃的投資項目並非在證券交易所或受規管市場上進行買賣，則除一般無力償債風險外，亦存在交易的交易對手或會違約或不完全履行其責任的風險。
user: Please translate the following sentence from English to Chinese: you should ask your distributor what linked stocks are available.

assistant: 有關　閣下可選擇的掛鉤股票，請向　閣下的分銷商查詢。
user: Please translate the following sentence from English to Chinese: The shareholders did not approve the shareholder proposal recommending that Merrill Lynch adopt a practice of submitting executive compensation to shareholder vote on an annual basis.

assistant: 股東並不批准有關提議 Merrill Lynch 採取每年將行政人員酬金提交股東投票批准的做法的股東建議。
user: Please translate the following sentence from English to Chinese: An amount of EUR 5 million was booked in 2005 on the revaluation of deferred tax assets relative to TCW stock option plans.

assistant: 於二零零五年就 TCW 購股權計劃之遞延稅項資產重估記賬之金額爲 500 萬歐元。
user: Please translate the following sentence from English to Chinese: * In base currency (or the equivalent in another currency) or such lesser amount as the Manager may determine.

assistant: * 基本貨幣（或另一種貨幣之等值）或經理人可能釐定之該較低金額。
user: Please translate the following sentence from English to Chinese: The sub-fund aims for a lower portfolio volatility relative to that of the MSCI Emerging Markets Index through portfolio construction.

assistant: 本附屬基金旨在透過投資組合的構建降低投資組合相對摩根士丹利新興市場指數（MSCI Emerging Markets Index）的波動性。
user: Please translate the following sentence from English to Chinese: These financial derivative instruments may be either dealt on regulated markets or over-the-counter, and may include, inter alia, forwards and cross forwards, futures contracts including index futures, or options on such contracts, equity-linked notes as well as options.

assistant: 此等金融衍生工具可於受監管市場或場外交易市場買賣，及除了其他外，可包括遠期及交叉遠期，期貨合約（包括指數期貨），或此等合約的期權，與股票掛鉤的票據，以及期權。
user: Please translate the following sentence from English to Chinese: Equity risk:

assistant: 股票風險：
user: Please translate the following sentence from English to Chinese: The ongoing charges figure for a class is based on the costs and expenses of that class with reference to the annual report of the Fund for the year ended 31 August 2017.

assistant: 某類別經常性開支比率數字乃參考本基金截至2017年8月31日止年度的年報，根據該類別的成本及開支而計算。
user: Please translate the following sentence from English to Chinese: Payment for the issue price for our FCNA ELIs is deducted from the cash account that you hold with your distributor on the payment date (being, for FCNA ELIs with an investment period equal to or less than 1 year, 1 to 10 business days after the start date, and for FCNA ELIs with an investment period over 1 year, 6 to 10 business days after the start date).

assistant: 本行的定價日可贖回ELI 的發行價的付款將於付款日（即就投資期相等於或少於一年的定價日可贖回 ELI 而言，爲起始日後一至十個營業日，及就投資期超過一年的定價日可贖回ELI 而言，爲起始日後六至十個營業日）從　閣下於　閣下的分銷商持有的現金戶口內扣除。
user: Please translate the following sentence from English to Chinese: In addition, beginning in 2002, the Group launched share buy-back programs.

assistant: 此外，由二零零二年起，本集團推出股份購回計劃。
user: Please translate the following sentence from English to Chinese: The requirement to pay such taxes will be according to the laws and practices of the country where the Shares are purchased, sold, held or redeemed and in the country of residence or nationality of the Shareholder and such laws and practices may change from time to time.

assistant: 支付該等稅項的規定，視乎購買、出售、持有或贖回股份所在國家及股東居住或所屬國籍的國家的法律及慣例而定，而有關法律及慣例可能不時改變。
user: Please translate the following sentence from English to Chinese: No arrangements have been made to enable the Notes to be admitted to either the Central Clearing and Settlement System (CCASS) of the Hong Kong Exchanges and Clearing Limited or to the Central Moneymakers Unit Service (CMU) of the Hong Kong Monetary Authority for deposit, clearance or settlement.

assistant: 並無作出任何安排，令票據將獲納入香港交易及結算所有限公司的中央結算及交收系統（中央結算系統）或香港金融管理局債務工具中央結算系統服務（債務工具中央結算系統）內，以供存入、結算或交收。
user: Please translate the following sentence from English to Chinese: As such, this class is not available for sale to retail investors in Hong Kong.

assistant: 因此，本子基金並未售予香港零售投資者。
user: Please translate the following sentence from English to Chinese: Cinda Securities Co. Ltd. Registered address:

assistant: 信達證券股份有限公司註冊地址：
user: Please translate the following sentence from English to Chinese: Accordingly, once the performance fee has crystallised, no refund will be made in respect of any performance fee paid out at that point in subsequent Performance Periods.

assistant: 因此，一旦確認業績表現費，當時已支付的業績表現費將不可於隨後的業績表現費計算期作出退款。
user: Please translate the following sentence from English to Chinese: The Emerging Markets Equity Income Fund may invest up to an aggregate of 10% of its total assets both directly and indirectly in China A shares issued by companies in the People's Republic of China and listed on one of the two stock exchanges in the People's Republic of China.

assistant: 新興市場股票收益基金至多可將其總資產之合共10%直接及間接投資於中華人民共和國公司所發行且於中華人民共和國兩間證券交易所之其中一間上市之中國A股。
user: Please translate the following sentence from English to Chinese: If it is determined on the Valuation Date that a number of the Linked Stock comprising the Stock Amount is deliverable to you on the Settlement Date, we (as the Issuer) will arrange for the relevant Stock Amount to be delivered through the Principal Paying Agent and/or the Paying Agent to the ELI Holder (being a nominee for Euroclear and/or Clearstream, Luxembourg), who will in turn instruct the relevant Clearance System (being CCASS or such other applicable clearance system (through which transfers of such Stock Amount are customarily settled as approved by the Issuer), or any successor to such clearance system) to deliver the same to the accounts of the distributor(s) (or, where applicable, the accounts of its/their direct or indirect custodian(s)) by way of electronic settlement through the relevant Clearance System. Once we have done so, you will have to rely on:

assistant: 如於估值日釐定須於結算日向　閣下交付構成股票額的一定數目的掛鉤股票，本行（作爲發行人）將安排透過主要付款代理及╱或付款代理向股票掛鉤投資持有人（即歐洲結算系統及╱或盧森堡結算系統的代名人）交付相關股票額，然後股票掛鉤投資持有人將指示相關結算系統（即中央結算系統或任何其他適用的結算系統（發行人批准該等結算系統進行慣常結算，將該股票額轉換）或該結算系統的任何繼任人），以電子結算的方式，透過相關結算系統將該數目的掛鉤股票交付至分銷商的賬戶（或（倘適用）其╱彼等直接或間接託管商的賬戶）。 本行一旦作出以上交付安排，　閣下將須倚賴：
user: Please translate the following sentence from English to Chinese: The expected return on investments regarding pension obligations is weighted on the basis of the fair value of these investments.

assistant: 有關退休金承擔之預期投資回報乃以該等投資之公平值爲基準加權計算。
user: Please translate the following sentence from English to Chinese: In these Conditions, “Noteholder” means the bearer of any Bearer Note and the Receipts relating to it or the person in whose name a Registered Note is registered (as the case may be) and “holder” (in relation to a Note, Receipt, Coupon or Talon) means the bearer of any Bearer Note, Receipt, Coupon or Talon or the person in whose name a Registered Note is registered (as the case may be).

assistant: 在該等條件中，「債券持有人」指任何不記名債券及相關的憑證的持證人，或記名債券登記在其名下（視乎情況而定），而「持有人」（與債券、憑證、息票或附單有關）則指任何不記名債券、憑證、息票或附單的持證人，或記名債券登記在其名下的人士（視乎情況而定）。
user: Please translate the following sentence from English to Chinese: To promote a healthy work-life balance, we sponsored talks and activities such as a family vacation seminar and cooking classes for staff.

assistant: 我們贊助多項員工活動，包括親子旅遊講座及烹飪課程等，提倡健康的工作與生活平衡。
user: Please translate the following sentence from English to Chinese: N/A = Not Applicable

assistant: N/A = 不適用
user: Please translate the following sentence from English to Chinese: The shareholder also has a right to lodge a complaint with the Luxembourg data protection Authority (CNPD).

assistant: 股東亦有權向盧森堡數據保護機關(CNPD)提交投訴。
user: Please translate the following sentence from English to Chinese:  Where no past performance is shown, there was insufficient data available in that year to provide performance.

assistant: 如未有顯示某年度的表現，即該年度未有足夠數據計算表現。
user: Please translate the following sentence from English to Chinese: This exposes the Funds to risk that a counterparty will not settle a transaction in accordance with its terms and conditions because of a dispute over the terms of the contract (whether or not bona fide) or because of a credit or liquidity problem, thus causing the Funds to suffer a loss.

assistant: 各基金須承受對手方因對合約條款的爭議（不論是否真誠的）或因信貸或變現能力問題而未能按照其條款及條件交收交易的風險，各基金將因此而蒙受損失。
user: Please translate the following sentence from English to Chinese: The Management Company would regularly assess the liquidity of the Funds’ assets under the current and likely future market conditions.

assistant: 管理公司會定期評估基金資產在現時和將來可能出現的市況下的流動性。
user: Please translate the following sentence from English to Chinese: The Scheme is permitted to invest in derivatives and forward transactions for the purposes of efficient portfolio management (including hedging).

assistant: 本計劃獲准投資於衍生工具及遠期交易，作有效投資組合管理（包括對沖）用途。
user: Please translate the following sentence from English to Chinese: (iv) if the terms and conditions of the Underlying Securities are amended such that the issuer(s) of the Underlying Securities shall no longer be obliged to pay the same amounts on the same days as contemplated in the terms and conditions of the Underlying Securities as of the date purchased by the Issuer (a “Restructuring of Underlying Securities Event”).

assistant: (iv) 倘指定證券的條款及條件被修改，使指定證券的發行人不再有責任須支付根據於發行人購買當日指定證券的條款及條件訂明的相同日期支付相同金額（「指定證券重組事件」）。
user: Please translate the following sentence from English to Chinese: and (d) a margin lending transaction (which means a transaction in which a counterparty extends credit in connection with the purchase, sale, carrying or trading of securities, but not including other loans that are secured by collateral in the form of securities).

assistant: 及 d) 保證金貸款交易(指交易對手就證券的購入、出售、持有或買賣提供信貸的交易，但不包括其他以證券形式的抵押品擔保的貸款)。
user: Please translate the following sentence from English to Chinese: (ii) the Trustee shall go into liquidation (except a voluntary liquidation for the purpose of reconstruction or amalgamation upon terms previously approved in writing by the Manager) or ceases business or becomes (in the reasonable judgement of the Manager) subject to the de facto control of some corporation or person of whom the Manager does not reasonably approve or if a receiver is appointed in respect of any of the assets of the Trustee or if an examiner is appointed to the Trustee pursuant to the Companies Act, 2014, as amended;

assistant: (ii) 受託人清盤（但根據基金經理事前書面批准的條款爲重組或合併而自願清盤除外）或停業或（在基金經理合理判斷下）實際受基金經理並不合理認可的公司或人士控制或如已就受託人任何資產指定了破產管理人或如根據經修訂的《2014年公司法》已就受託人指定了審查人；
user: Please translate the following sentence from English to Chinese: In particular, once the remaining balance of the Northbound Daily Quota drops to zero or the Northbound Daily Quota is exceeded during the opening call session, new buy orders will be rejected (though investors will be allowed to sell their cross boundary securities regardless of the quota balance).

assistant: 特別是，一旦北向滬股通的每日額度餘額降至零，或在開市集合競價滬股通超出每日額度，新買盤指令將會被駁回（不過，不論額度結餘多少，投資者可出售其跨境證券）。
user: Please translate the following sentence from English to Chinese: If any one of the counterparties fails or defaults, the synthetic ETF may suffer losses.

assistant: 如有任何一名交易對手倒閉或違約，則合成交易所買賣基金可能會蒙受損失。
user: Please translate the following sentence from English to Chinese: (G) Shares of the relevant Sub-Funds, the Directors may, at their discretion, pay dividends out of realized capital gains, capital and/or gross income while charging all or part of their fees and expenses to capital (i.e. payment of fees and expenses out of capital).

assistant: (G) 類別股份的已變現資本收益、資本及╱或總收益撥付股息，並從資本扣除全部或部分費用及開支（即從資本撥付費用及開支）。
user: Please translate the following sentence from English to Chinese: 3. Investment Policy The Sub-Fund aims to provide long-term returns in excess of the US Dollar deposit rates, through a combination of income and capital growth, primarily by investing in a globally diversified portfolio of assets.

assistant: 3. 投資政策 本子基金旨在透過主要投資於全球多元化投資組合的資產，結合收入及資本增長，以提供超過美元存款息率的長期回報。
user: Please translate the following sentence from English to Chinese: (d) the enforcement of any such settlement or judgment in respect of any claim;

assistant: (d) 執行任何申索的解決辦法或判決；
user: Please translate the following sentence from English to Chinese: No Units will be issued in respect of any monthly subscription unless and until the full amount of that subscription has been received by the Trustee in cleared funds. Monthly subscriptions will be dealt with on the day on which the full amount of the monthly subscription is received in cleared funds by the Trustee or (if that day is not a Dealing Day) the next succeeding Dealing Day.

assistant: 信託人須就任何一個月之認購收妥全數之已結算認購款項，方會發行單位，信託人會於收妥全數之已結算每月認購款項當日或（如該日不是交易日）下一個交易日處理該每月認購。
user: Please translate the following sentence from English to Chinese: The Trustee and the Manager reserve the right to request such information as is necessary to verify the identity of an applicant and the source of the payment.

assistant: 受託人及基金經理保留權利要求覈實申請人身分及付款來源所必需的資料。
user: Please translate the following sentence from English to Chinese: The Trust Deed permits a charge of 5% of the net asset value but the Manager has currently waived this in full.

assistant: 信託契約列明此項費用最高可至資產淨值5%，但經理人現時已完全豁免此項費用。
user: Please translate the following sentence from English to Chinese: While there are no predetermined legal status or geographical criteria applied in the selection of the counterparties, these elements are typically taken into account in the selection process.

assistant: 儘管挑選交易對手時並無採用預定法定地位或地域準則，但挑選過程中一般會考慮該等因素。
user: Please translate the following sentence from English to Chinese: The Sub-Fund seeks to invest in companies with better value and growth characteristics than its target universe.

assistant: 子基金尋求投資於比其目標大市有較佳價值和增長特點的公司。
user: Please translate the following sentence from English to Chinese: In the event that any relevant exemption is not granted or is revoked or repealed, the Investment Manager or the relevant Sub-Investment Manager may, in its discretion, make additional tax provision on the relevant gains or income and withhold tax for the account of the relevant Portfolio.

assistant: 倘若任何有關豁免不批予或被撤回或廢除，投資經理或有關副投資經理可按其酌情權決定對有關收益作出額外稅項撥備及爲有關投資組合預扣稅項。
user: Please translate the following sentence from English to Chinese: It is not the intention of the Board of Directors to use the hedging arrangements to generate a further profit for the HSC.

assistant: 董事會無意使用對沖安排爲 HSC 產生更多盈利。
user: Please translate the following sentence from English to Chinese: It is anticipated that the annual tax will be reduced to 0.01% for Class I, Class Z and S Shares of the Funds.

assistant: 預期基金的I類、Z類及S類股份的年度稅率將減至0.01%。
user: Please translate the following sentence from English to Chinese: The swing pricing mechanism may be applied across all Funds.

assistant: 擺動訂價機制可應用於全部基金。
user: Please translate the following sentence from English to Chinese: 45. Synthetic Short Selling Risk

assistant: 45. 合成賣空風險
user: Please translate the following sentence from English to Chinese: If timely settlement is not made the relevant allotment of units may be cancelled in accordance with the Trust Deed.

assistant: 如款項未能按時支付，獲配發的相關單位可能根據信託契約而被撤銷。
user: Please translate the following sentence from English to Chinese: 3.2 Reference Currency Shares may be issued with a Reference Currency which is different to their Base Currency.

assistant: 3.2 參考貨幣 股份可以其結算貨幣以外的參考貨幣發行。
user: Please translate the following sentence from English to Chinese: This may increase the difficulties for the relevant Portfolio to acquire the relevant securities from the markets at desirable prices and such lack of liquidity may adversely affect the value or ease of disposal of such securities.

assistant: 這可能增加有關組合基金在市場中以合適價格購買有關證券的難度，而這樣缺乏流通性可能對該等證券的價值或出售的方便性造成不利影響。
user: Please translate the following sentence from English to Chinese: Profit on equity derivative contracts Net profit for diluted EPS Quarter ended

assistant: 股本衍生合約溢利 每股攤薄盈利之純利
user: Please translate the following sentence from English to Chinese: On an ancillary basis, the Portfolio may take advantage of other investment instruments and strategies including those that are not currently contemplated for use by the Portfolio to the extent such investment practices are consistent with the Portfolio’s investment objective and legally permissible. Currency Hedged Share Classes.

assistant: 本基金可利用其現時不擬採用的其他投資工具及策略作爲輔助，惟該等投資工具及策略須符合本基金的投資目標並獲法律許可。 貨幣對沖股份類別。
user: Please translate the following sentence from English to Chinese: The sub-fund normally invests across a range of market capitalisations without any capitalisation restriction.

assistant: 本附屬基金通常投資於不同市值的公司，無任何市值限制。
user: Please translate the following sentence from English to Chinese: The switching instruction must be received by the Manager not later than 3:00 p.m. (Hong Kong time) on a Dealing Day or such other time agreed between the Manager and the Trustee.

assistant: 轉換指示必須不遲於交易日下午3時正（香港時間）或經理人與信託管理人協定之其他時間由經理人收到。
user: Please translate the following sentence from English to Chinese: The benchmark portfolio will be the Bloomberg Barclays Global Aggregate Index.

assistant: 基準投資組合將爲彭博巴克萊全球綜合指數。
user: Please translate the following sentence from English to Chinese: The Manager retains the absolute discretion to determine or vary the frequency and dates for distribution.

assistant: 基金經理保留絕對酌情權決定或更改分派的次數及分派日期。
user: Please translate the following sentence from English to Chinese: In the event of a company default, the owners of their equity rank last in terms of any financial payment from that company.

assistant: 倘公司出現違約的情況，就該公司的任何財務繳付而言，該公司的權益擁有人將位列最後。
user: Please translate the following sentence from English to Chinese: Subject to disclosure in the relevant investment policies, the funds will invest only in loans that comply with the criteria applicable to Money Market Instruments for the purposes of the Law of 2010.

assistant: 根據有關投資政策的披露，基金將只會投資於符合二零一零年法例所述適用於貨幣市場工具準則的貸款。
user: Please translate the following sentence from English to Chinese: However, there is no specific VAT exemption on coupon interest income granted to QFIIs / RQFIIs under the prevailing tax regulations.

assistant: 然而，現行稅務規例未有就 QFII/RQFII 獲得的息票利息收入給予任何具體的增值稅豁免。
user: Please translate the following sentence from English to Chinese: and (xii) the possibility of limited legal recourse for the Fund;

assistant: (xii) 基金有限的法律追索權；
user: Please translate the following sentence from English to Chinese: 6 Other Receivables

assistant: 6 其他應收款
user: Please translate the following sentence from English to Chinese: The Data Controllers’ Privacy Policy is under the Privacy Policy section of our website at www.janushenderson.com and may be updated from time to time, in material cases of which the Data Controllers will notify you by appropriate means.

assistant: 資料管理人的私隱政策載於本公司網站 www.janushenderson.com 私隱政策一節及可能不時更新，如出現重大情況，資料管理人將以適當方式通知閣下。
user: Please translate the following sentence from English to Chinese: The Emerging Europe Fund seeks to maximise total return.

assistant: 新興歐洲基金以儘量提高總回報爲目標。
user: Please translate the following sentence from English to Chinese: The Fund Custodian shall monitor this Fund’s compliance with the restrictions of the portfolio and the timeline requirement on the adjustment of the portfolio in accordance with the above provisions.

assistant: 基金託管人依照上述規定對本基金的投資組合限制及調整期限進行監督。
user: Please translate the following sentence from English to Chinese: The Group has a policy to guide the handling of specific wrong-way risk transactions, and its risk measurement metric takes into account the higher risks associated with such transactions.

assistant: 集團制訂政策對處理特定錯向交易作出指引，而其風險衡量標準則已考慮有關交易涉及的較高風險。
user: Please translate the following sentence from English to Chinese: All determinations made by us pursuant to the terms and conditions of the Equity Linked Deposit shall be made in our sole and absolute discretion (acting in good faith and in a commercially reasonable manner) and shall be conclusive and binding on you (as the customer) and us (as the Offeror) except in the case of manifest error.

assistant: 除有明顯錯誤外，本行根據股票掛鉤存款的條款及章則作出的所有決定將由本行按其唯一絕對酌情權（按真誠及商業上合理的方式）作出，並將爲不可推翻及對　閣下（作爲客戶）及本行（作爲要約人）具約束力。
user: Please translate the following sentence from English to Chinese: The potential payout on an ELI is linked to the performance of specific reference stock(s) (namely a share or a unit of a fund (being an exchange traded fund or a real estate investment trust)) listed in Hong Kong.

assistant: 股票掛鉤投資的潛在分派與於香港上市的特定參考股票（即股份或基金（即交易所買賣基金或房地產投資信託基金）單位）的表現掛鉤。
user: Please translate the following sentence from English to Chinese: A company’s internal control over financial reporting includes those policies and procedures that

assistant: 一間公司的財務申報的內部監控包括可達至以下目的的政策及程序：
user: Please translate the following sentence from English to Chinese:  Risk associated with small-capitalisation / mid-capitalisation companies:

assistant: 與小型市值／中型市值公司的相關風險：
user: Please translate the following sentence from English to Chinese: Each Swap Guarantee comprises a guarantee only in respect of the relevant Swap Counterparty’s payments due under a Swap Agreement to which it is a party.

assistant: 各掉期擔保內的擔保僅與有關掉期對手方於其訂立的掉期協議項下的到期付款相關。
user: Please translate the following sentence from English to Chinese: A variable potential cash dividend amount (calculated by reference to the day-in cash dividend rate) is therefore payable for the 3rd calculation period.

assistant: 因此第三個計算期應支付可變潛在現金紅利金額（參照累計日數現金紅利率計算）。
user: Please translate the following sentence from English to Chinese: the redemption of a EUR1,350 million subordinated shareholder’s loan;

assistant: 贖回 1,350,000,000 歐元后償股東貸款；
user: Please translate the following sentence from English to Chinese: The potential fixed coupon is an amount equal to:

assistant: 潛在固定票息的款額相等於：
user: Please translate the following sentence from English to Chinese: Such issuers may include, but are not limited to, sovereign issuers in Eastern Europe, Asia and/or Latin America which are below investment grade (for example, Turkey, Indonesia and Venezuela).

assistant: 此等發行人可包括但不限於在東歐、亞洲及/或拉丁美洲的投資評級以下的主權發行人(例如土耳其、印尼及委內瑞拉)。
user: Please translate the following sentence from English to Chinese: The deferred amounts are released to income when the hedged cash ﬂows occur.

assistant: 當產生對沖現金流量時，遞延金額撥入收入項下。