billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Securitisation The Group has transferred to third parties by way of securitisation the rights to any collection of principal and interest on client loan assets with a face value of $31 million (2013: $779 million).

assistant: 證券化本集團已透過證券化方式向第三方轉讓追討面值爲 3,100 萬元（二〇一三年：7.79 億元）的客戶貸款資產本金及利息的權利。
user: Please translate the following sentence from English to Chinese: Broker ID Number: Address:

assistant: 經紀編號： 地址：
user: Please translate the following sentence from English to Chinese: Therefore, fair value was determined based on the income approach, using a post-tax discounted cash flow calculation (multi-period earnings excess method).

assistant: 因此，公平值是採用現金流稅後折現法（多階段超額盈利法）計算，根據收入法確定。
user: Please translate the following sentence from English to Chinese: Website http://www.hsbc.com http://www.galaxyentertainment.com/en/investor/announcements http://www.tencent.com

assistant: 網站 http://www.hsbc.com http://www.galaxyentertainment.com/en/investor/announcements http://www.tencent.com
user: Please translate the following sentence from English to Chinese: Among the allegations in the securities cases are that the underwriters tied the receipt of allocations of IPO shares to required aftermarket purchases by customers and to the payment of undisclosed compensation to the underwriters in the form of commissions on securities trades, and that the underwriters caused misleading analyst reports to be issued.

assistant: 在衆多項證券案例指稱中，包銷商涉及收取首次公開招股分配供客戶在延長交易時段購買的股份，且以包銷商買賣證券收取的佣金方式，收取未作披露的酬金，以及包銷商發表含誤導成分的分析員報告。
user: Please translate the following sentence from English to Chinese: The modeled distribution functions for both frequency and severity are then leveraged to generate the annual loss distribution.

assistant: 模型化頻率及嚴重性分配功能當時用以產生年度虧損分配。
user: Please translate the following sentence from English to Chinese: The Corporation estimates the portion of a loss on a security that is attributable to credit using a discounted cash flow model and estimates the expected cash flows of the underlying collateral using internal credit, interest rate and prepayment risk models that incorporate management's best estimate of current key assumptions such as default rates, loss severity and prepayment rates.

assistant: 本公司以現金流折現模型估計證券中信貸應占的虧損部分，及以內部信貸、利率及提前還款風險模型估計預期可取得相關抵押品的現金流，該等模型綜合了管理層對目前主要假設（例如違約率、虧損嚴重程度及提前還款速度）的最佳估計。
user: Please translate the following sentence from English to Chinese: K. Palm Title:

assistant: K. Palm 職銜：
user: Please translate the following sentence from English to Chinese: The initial Funding Cost applicable to the CBBCs is specified in the section headed "Key Terms" in this document.

assistant: 牛熊證適用的初始資金成本列於本文件「主要條款」一節。
user: Please translate the following sentence from English to Chinese: Within OTC derivatives business the Group’s largest concentrations are also in Western Europe and North America, with a significant share in banks and insurance mainly within the investment-grade rating band.

assistant: 於場外交易衍生工具業務中，本集團亦集中於西歐及北美，大部分在投資級別評級範圍內的銀行及保險。
user: Please translate the following sentence from English to Chinese: Tangible common shareholders' equity

assistant: 有形普通股股東權益
user: Please translate the following sentence from English to Chinese: For certain customer TOB trusts the Company has also executed a reimbursement agreement with the holder of the Residual, pursuant to which the Residual holder is obligated to reimburse the Company for any payment the Company makes under the liquidity arrangement.

assistant: 就若干客戶 TOB 信託而言，本公司亦與剩餘證持有人訂有補償協議，據此，剩餘證持有人須就本公司根據流動性協議作出的任何付款向本公司作出彌償。
user: Please translate the following sentence from English to Chinese: (b) it has the full power and authority to execute and deliver this Guarantee and to perform its obligations under this Guarantee and it has taken all necessary action to authorize such execution, delivery and performance, and this Guarantee has been duly executed and delivered by the Guarantor;

assistant: (b) 擔保人具有全權及權力簽訂及發出本擔保並根據本擔保履行其責任，並已作出簽訂、發出及執行本擔保所需的一切必要行動，而擔保人已正式簽訂及發出本擔保；
user: Please translate the following sentence from English to Chinese: The Warrants are not secured on any of our assets or any collateral. Credit risk If you invest in the Warrants, you are relying on our creditworthiness and of no other person.

assistant: 無抵押結構性產品 權證並無以我們的資產或任何抵押品作抵押。 信譽風險如閣下購買權證，閣下是倚賴我們而非任何其他人士的信譽。
user: Please translate the following sentence from English to Chinese: Warrants may not be exercised at any other time.

assistant: 權證不得於任何其他時間行使。
user: Please translate the following sentence from English to Chinese: 60 days in advance of my termination date in all other cases and that, subject to applicable law, the provisions of the Notice Policy constitute a permanent change to my terms and conditions of employment.

assistant: 在所有其他情況下，離職日期前六十天 且在適用法律的規限下，通知政策的條款構成對本人的僱傭條款及條件的永久性變更。
user: Please translate the following sentence from English to Chinese: In the event that RQFII quota allocated to the RQFII ETF is reached and the manager is unable to acquire additional RQFII quota for the RQFII ETF, the manager may need to suspend creation of further units of the RQFII ETF, and therefore may affect liquidity in unit trading of the RQFII ETF.

assistant: 倘基金經理無法於分配予RQFII交易所買賣基金的RQFII額度使用完畢後就RQFII交易所買賣基金獲得額外的RQFII額度，則可能需要暫停增設RQFII交易所買賣基金的其他單位，因此可能影響RQFII交易所買賣基金的買賣流動性。
user: Please translate the following sentence from English to Chinese: The Company conducts cross-border trading of derivatives, design and sales of derivatives and provides various types of equity capital intermediary services to its clients.

assistant: 公司開展跨境股票衍生品交易、設計以及銷售業務，爲客戶提供各類權益類資本中介服務。
user: Please translate the following sentence from English to Chinese: Securities lending indemnifications are issued by the broker-dealer to guarantee that a securities lending customer will be made whole in the event that the security borrower does not return the security subject to the lending agreement and collateral held is insufficient to cover the market value of the security.

assistant: 經紀交易商發出證券借貸彌償以擔保借出證券客戶在證券借用人不根據借貸協議歸還證券而所持有抵押品不足以支付證券的市值時可將其全數收回。
user: Please translate the following sentence from English to Chinese: ‘‘Mandatory Call Event’’ occurs when the Spot Price of the Units is, at any time during a Trading Day in the Observation Period:

assistant: 「強制贖回事件」指於觀察期內某個交易日之任何時間，單位之現貨價：
user: Please translate the following sentence from English to Chinese: (D) Following the Expiry Date the Issuer will, with effect from the first Business Day following the Expiry Date cancel and destroy the global Warrant certificate.

assistant: (D) 於屆滿日期，發行人將由屆滿日期後首個營業日起，註銷及銷燬總額認股權證證書。
user: Please translate the following sentence from English to Chinese: The quorum at any such meeting for passing an Extraordinary Resolution will be two or more persons (including any nominee appointed by the Warrantholder) holding or representing not less than 25 percent of the Warrants for the time being remaining unexercised, or at any adjourned meeting two or more persons (including any nominee appointed by the Warrantholder) being or representing Warrantholder whatever the number of Warrants so held or represented.

assistant: 在該會議中通過特別決議案之法定人數爲兩名或兩名以上持有或代表不少於25%之未行使認股權證之人士（包括認股權證持有人委任的任何代名人），任何續會之法定人數爲兩名或兩名以上之認股權證持有人或認股權證持有人之代表（包括認股權證持有人委任之任何代名人），不計其持有或代表多少認股權證。
user: Please translate the following sentence from English to Chinese: On disposal of the shares, changes in fair value previously recognised in equity are not recognised in profit or loss.

assistant: 出售股份時，早前於權益確認的公允價值變動不於損益確認。
user: Please translate the following sentence from English to Chinese: Our credit ratings are:

assistant: 我們的信貸評級爲：
user: Please translate the following sentence from English to Chinese: (2) Excludes balances where FICO was not available.

assistant: (2) 不包括 FICO 無法評分的結餘。
user: Please translate the following sentence from English to Chinese: Financial institutions often act as intermediaries for their clients, helping clients reduce their risks.

assistant: 金融機構經常作爲其客戶的中介人，協助客戶降低其風險。
user: Please translate the following sentence from English to Chinese: “Divisor” means the number specified as such in the relevant Supplemental Listing Document;

assistant: 「除數」指相關補充上市文件指定的數目；
user: Please translate the following sentence from English to Chinese: (iii) Underwriting and placement commission In the ordinary course of business, the Group provided underwriting and placement services to customers and received underwriting and placement fee income.

assistant: (iii) 包銷及配售佣金 於一般業務過程中，本集團向客戶提供包銷及配售服務及收取包銷及配售費用收入。
user: Please translate the following sentence from English to Chinese: In turn the VIE issues notes to investors that pay a return based on the specified underlying security, referenced asset or index.

assistant: 可變權益實體則向投資者發行根據指定的相關債券、參照資產或指數支付回報的票據。
user: Please translate the following sentence from English to Chinese: The Warrants are European style cash settled derivative warrants linked to the underlying Unit. European style warrants can only be exercised on the expiry date.

assistant: 認股權證爲與相關單位掛鉤的歐式現金結算衍生認股權證。 歐式認股權證僅可於到期日行使。
user: Please translate the following sentence from English to Chinese: Other capitalised terms will, unless otherwise defined, have the meanings given to them in the Base Listing Document, the relevant Product Conditions, the relevant Supplemental Listing Document and/or the Global Certificate.

assistant: 除另有界定者外，其他用語具有基本上市文件、相關產品細則、相關補充上市文件及╱或總額證書所賦予的涵義。
user: Please translate the following sentence from English to Chinese:  Maximum spread between bid and ask prices: 20 spreads

assistant: 買入與賣出價之間的最大差價： 20 價位
user: Please translate the following sentence from English to Chinese: The firm believes that during 2012, certain audits have a reasonable possibility of being completed.

assistant: 本公司相信，在二零一二年期間，完成一些審計是存在合理可能性的。
user: Please translate the following sentence from English to Chinese: All commentary that follows is on an underlying basis unless otherwise stated and a reconciliation between statutory and underlying profit is provided in note 2 on page 155

assistant: 除另有說明外，以下所有評論乃按基本基 準呈列，而法定與基本溢利的對賬載於第 155 頁的附註 2
user: Please translate the following sentence from English to Chinese: We may also early terminate the Warrants if it becomes illegal or impracticable for us (i) to perform our obligations under the Warrants as a result of a change in law event, or (ii) to maintain our hedging arrangement with respect to the Warrants due to a change in law event.

assistant: 此外，倘若我們(i)因法律變動事件而導致我們履行於認股權證項下的責任變得不合法或不可行，或(ii)因法律變動事件而令我們維持認股權證的對沖安排變得不合法或不可行，則我們或會提早終止認股權證。
user: Please translate the following sentence from English to Chinese: The initial Transfer Office is set out below.

assistant: 初定的過戶辦事處已在下文載明。
user: Please translate the following sentence from English to Chinese: Note 16 – Allowance for credit losses During 2008, in connection with the Washington Mutual transaction, JPMorgan Chase Bank, N.A. recorded adjustments to its provision for credit losses in the aggregate amount of $1.5 billion to conform the Washington Mutual loan loss reserve methodologies to the appropriate JPMorgan Chase Bank, N.A.

assistant: 附註16 －信貸虧損備抵 於2008年，爲根據相關貸款的性質及特徵令華盛頓互惠的貸款虧損準備金方法與JPMorgan Chase Bank, N.A.的相關方法相符，JPMorgan Chase Bank, N.A.就華盛頓互惠交易錄得信貸虧損撥備調整合共15億元。
user: Please translate the following sentence from English to Chinese: Impairment ratio (%)

assistant: 減值比率(%)
user: Please translate the following sentence from English to Chinese: In this table, the effect that a change in a particular assumption may have on the fair value is calculated without changing any other assumption.

assistant: 在此表中，計算某項假設的變動可能對公平值產生的影響時，不會改變任何其他假設。
user: Please translate the following sentence from English to Chinese: preparing our medium- and long-term development strategies, annual business plans and investment plans;

assistant: 制訂本行中長期發展戰略、年度經營計劃和投資方案；
user: Please translate the following sentence from English to Chinese: These undivided interests are measured at fair value and classified in other assets beginning January 1, 2010.

assistant: 該等不可分割的權益按公平值計算，並自2010年1月1日起歸類入其他資產。
user: Please translate the following sentence from English to Chinese: (b) Included securities-for-securities borrow vs. pledge transactions of $1.3 billion and $825 million at June 30, 2013, and December 31, 2012, respectively, when acting as lender and as presented within other liabilities in the Consolidated Balance Sheets.

assistant: (b) 包括於2013年6月30日及2012年12月31日作爲借方以證券借入證券對比以證券抵押證券交易分別爲13億美元及8.25億美元，於合併資產負債表內以其他負債呈列。
user: Please translate the following sentence from English to Chinese: or (iii) the suspension or limitation of the trading of (a) options or futures relating to the Index or (b) options or futures generally on any options and/or future exchanges on which options relating to the Index are traded;

assistant: 或 (iii) 暫停或限制(a)有關指數的期權或期貨或(b)一般於有關指數的期權買賣的期權及或期貨交易所的期權或期貨；
user: Please translate the following sentence from English to Chinese: See Risk Management section - Credit Market Exposures.

assistant: 參見風險管理部份－信貸市場持倉。
user: Please translate the following sentence from English to Chinese: 7 Does not include debt instruments held for unit-linked investment contracts and investment fund units.

assistant: 7 不包括持作單位掛鉤投資合約及投資基金單位的債務工具。
user: Please translate the following sentence from English to Chinese: For RSUs granted to employees who are retirement eligible or will become retirement eligible during the vesting period, the RSUs are expensed as of the grant date or ratably over the period from the grant date to the date the employee becomes retirement eligible, respectively, net of estimated forfeitures.

assistant: 就授予于歸屬期內合資格退休或將合資格退休的僱員的RSU而言，RSU分別於授出日期支銷或由授出日期至僱員成爲合資格退休當日的 期間按比例支銷（扣除估計沒收數額）。
user: Please translate the following sentence from English to Chinese: Income tax-related assets .

assistant: 所得稅相關資產 .
user: Please translate the following sentence from English to Chinese: the Level 3 category is not limited to other financial instruments (hedging instruments) that have been classified as Level 3, but also instruments classified as Level 1 or Level 2 of the fair value hierarchy.

assistant: 公允價值等級並不限於被分類爲第三層的該等其他金融工具（對沖工具），但亦包括分類爲公允價值層次第一層或第二層的工具。
user: Please translate the following sentence from English to Chinese: 26 June 2018

assistant: 2018 年 6 月 26 日
user: Please translate the following sentence from English to Chinese: However, if conditions in Hong Kong and the banking industry deteriorate and turn out to be significantly worse than anticipated in the Bank Group’s performance forecasts, goodwill may need to be impaired in future periods.

assistant: 然而，倘香港及銀行業的狀況惡化或表現遠遜於銀行集團的預測，則商譽須於未來期間作減值處理。
user: Please translate the following sentence from English to Chinese: 9 July 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 7 月 9 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: Revolving, open-end lines secured by 1-4 family residential properties, e.g., home equity lines ...\n

assistant: 以 1-4 人家庭住宅物業作抵押的循環、開放式額度，例如房屋淨值額度 ...\n
user: Please translate the following sentence from English to Chinese: TABLE 25:

assistant: 表 25：
user: Please translate the following sentence from English to Chinese: or (ix) if the theoretical value of the CBBCs is less than HK$0.01.

assistant: 或 (ix) 若牛熊證的理論價值低於0.01港元。
user: Please translate the following sentence from English to Chinese: All sovereign and transfer risk ratings are reviewed, at least annually, by the Group Credit Policy Committee, a subcommittee of our Risk Executive Committee.

assistant: 所有主權評級及移轉風險評級，均由風險執行委員會旗下小組集團信貸政策委員會，至少每年覆核及修改或再確定一次。
user: Please translate the following sentence from English to Chinese: Other sub-risk types In addition to interest rate risk and currency risk, ALM risk also encompasses equity securities risk and real estate risk.

assistant: 其他分風險因素除利率風險及貨幣風險外，資產與負債管理風險亦包含股票證券風險及房地產風險。
user: Please translate the following sentence from English to Chinese: (2) Anticipated credit losses are computed only on positions for which expected credit loss is a key assumption in the determination of fair value or positions for which expected credit loss is not reflected within the discount rate.

assistant: (2) 預期信貸虧損純粹根據預期信貸虧損爲釐定公平價值主要假設之情況或預期信貸虧損並不反映於折讓率之情況而計算。
user: Please translate the following sentence from English to Chinese: However, we are not obliged to adjust the terms and conditions of the CBBCs for every event that affects the Index.

assistant: 然而，我們無責任就影響指數的每項事件調整牛熊證的條款及條件。
user: Please translate the following sentence from English to Chinese: (f) Notice of Determinations.

assistant: (f) 決定通知。
user: Please translate the following sentence from English to Chinese: Asset Management provides investment advisory and financial planning services and offers investment products (primarily through separate accounts and funds) across all major asset classes to a diverse group of institutions and individuals worldwide and primarily generates revenues in the form of management and incentive fees.

assistant: 資產管理向全球不同類型的機構及個人提供投資顧問及財務策劃服務以及提供涵蓋所有主要資產類別的投資產品（主要透過獨立賬戶及基金），並主要以管理費及獎勵費形式賺取收入。
user: Please translate the following sentence from English to Chinese: (i) In the case of Call Warrants:

assistant: (i) 倘爲認購權證：
user: Please translate the following sentence from English to Chinese: (b) Predominantly includes leveraged lending loans carried on the Consolidated Balance Sheets at the lower of cost or fair value.

assistant: (b) 主要包括於綜合資產負表內按成本或公平值（以較低者爲準）列賬的槓桿式放貸貨款。
user: Please translate the following sentence from English to Chinese: These powers include the Bail-In Power, being powers to cancel or convert, all, or a portion, of any amounts payable by the Issuer and/or the Guarantor under the Warrants and/or the Guarantee, into other securities or other obligations of the Issuer and/or the Guarantor (or of another person), including by means of a variation to the contractual terms of the Warrants and/or the Guarantee.

assistant: 該等權力包括自救權力，即註銷發行人及╱或擔保人在認股權證及╱或擔保書項下所有或部分應付的任何金額，或轉換爲發行人及╱或擔保人（或其他人士）的其他證劵或其他義務，包括修訂認股權證及╱或擔保書的合約條款。
user: Please translate the following sentence from English to Chinese: Credit default swaps Credit derivatives may reference the credit of either a single reference entity (“single-name”) or a broad-based index.

assistant: 信貸違約掉期信貸衍生工具可基於單一參考實體（「單一實體」）或廣基指數之信貸。
user: Please translate the following sentence from English to Chinese: Are we subject to any litigation?

assistant: 我們是否涉及任何訴訟?
user: Please translate the following sentence from English to Chinese: This motion to dismiss was denied as to the plaintiff’s Section 12(a)(2) claims on September 22, 2010, and granted as to the plaintiff’s Section 11 claims on October 15, 2010, and the plaintiff has sought reconsideration to the extent the motion was granted.

assistant: 就原告人第 12(a)(2)節的控訴所提出解除的動議已於二零一零年九月二十二日被駁口，而就原告人第11節的控訴所提出解除的動議已於二零一零年十月十五日獲批准，而原告人已就獲批准的動議尋求覆核。
user: Please translate the following sentence from English to Chinese: This includes setting credit and market risk limits at a variety of levels and monitoring these limits on a daily basis.

assistant: 這包括設置各種水平的信貸及市場風險限額，並每天監察這些限額。
user: Please translate the following sentence from English to Chinese: (iii) asset separation – which enables the relevant resolution authorities to transfer impaired or problem assets to one or more publicly owned asset management vehicles to allow them to be managed with a view to maximising their value through eventual sale or orderly wind-down (this can be used together with another resolution tool only);

assistant: (iii) 資產分離－使相關清算機關可將已減值或問題資產轉讓予一間或多間公衆擁有的資產管理機構，並使之可受管理，透過最終出售或有秩序解散（僅可與其他清算工具合併使用）以儘量取得最大價值；
user: Please translate the following sentence from English to Chinese: The Group has adopted the revised Equator Principles 2 that set procedures, based on the International Finance Corporation guidelines, for recognising the environmental and social impacts and risks associated with project finance.

assistant: 本集團採納經修訂 Equator Principles 2，當中按照國際金融公司指引制訂程序，確定與項目融資有關的環境及社會影響與風險。
user: Please translate the following sentence from English to Chinese: (2) Unencumbered, net of haircuts.

assistant: (2) 無抵押並扣除扣減數額。
user: Please translate the following sentence from English to Chinese: 28 March 2019

assistant: 2019年3月28日
user: Please translate the following sentence from English to Chinese: 7. Additions to nonaccrual assets during the quarter ...\n

assistant: 7. 於季內的非應計資產增添...\n
user: Please translate the following sentence from English to Chinese: Stressed VaR is the potential loss in value of inventory positions during a period of significant market stress. Incremental risk is the potential loss in value of nonsecuritized inventory positions due to the default or credit migration of issuers of financial instruments over a oneyear time horizon.

assistant: 壓力風險價值是指在巨大市場壓力期間倉盤價值的潛在損失。 增量風險是指在一年時間範圍內，由於金融工具發行人的違約或信用遷移所造成的非證券化倉盤的潛在價值損失。
user: Please translate the following sentence from English to Chinese: The Indian rupee was essentially unchanged against the U.S. dollar. The BSE Sensex Index increased by 14% compared with the end of the first quarter of 2014.

assistant: 印度盧比兌美元大致不變，而BSE Sensex指數與二零一四年第一季末比較上升 14%。
user: Please translate the following sentence from English to Chinese: The calculation of the net inﬂow or outﬂow of new money is performed at the level “total assets under management” (excl. double counts).

assistant: 新增款項流入或流出淨額於「管理資產總值」（不包括重複計算部分）層面計算。
user: Please translate the following sentence from English to Chinese: Collateralized agreements and financings are presented on a net-by-counterparty basis when a legal right of setoff exists.

assistant: 如存在法定抵銷權，則在按訂約方抵銷的基礎上列報有抵押協議及融資。
user: Please translate the following sentence from English to Chinese: Restrictions on Payments The regulatory requirements referred to above restrict Group Inc.’s ability to withdraw capital from its regulated subsidiaries.

assistant: 付款限制上述監管要求限制了集團公司從其受監管附屬公司提取資本的能力。
user: Please translate the following sentence from English to Chinese: 29. Customer accounts

assistant: 29. 客戶存款
user: Please translate the following sentence from English to Chinese: No investors can sell the CBBCs after the occurrence of a Mandatory Call Event. Even if the price of the underlying Shares bounces back in the right direction, the CBBCs which have been terminated as a result of the Mandatory Call Event will not be revived and investors will not be able to profit from the bounce-back.

assistant: 即使相關股份的價格其後反彈，因發生強制贖回事件而已終止的牛熊證將不會再次於市場上交易，因此投資者不會因價格反彈而獲利。
user: Please translate the following sentence from English to Chinese: Cost of Risk Net cost of risk is charged to each core business so as to reflect the cost of risk inherent in their activity during each financial year.

assistant: 風險成本 風險成本淨額於各核心業務扣除，以反映各財政年度本身業務固有的風險成本。
user: Please translate the following sentence from English to Chinese: IMPORTANT INFORMATION The CBBCs are listed structured products which involve derivatives. Do not invest in them unless you fully understand and are willing to assume the risks associated with them.

assistant: 重要資料牛熊證爲涉及衍生工具的上市結構性產品。 除非閣下完全了解及願意承擔牛熊證所涉的風險，否則切勿投資牛熊證。
user: Please translate the following sentence from English to Chinese: The firm reports interest expense related to income tax matters in “Provision for taxes” and income tax penalties in “Other expenses.” The tables below present the components of the provision/ (benefit) for taxes and a reconciliation of the U.S. federal statutory income tax rate to the firm’s effective income tax rate.

assistant: 公司在「稅項撥備」中報告有關所得稅事項的利息開支，以及在「其他開支」中報告所得稅罰款。 下表所示爲稅項的撥備╱（利益）部分及美國聯邦法定所得稅率對公司的實際所得稅率的對賬。
user: Please translate the following sentence from English to Chinese: “Index Compiler” has the meaning given to it in the relevant Supplemental Listing Document;

assistant: 「指數編制人」具有有關補充上市文件賦予的涵義；