billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: The term “Post MCE Trades” means subject to such modification and amendment prescribed by the Stock Exchange from time to time, (a) in the case where the Mandatory Call Event occurs during a continuous trading session, all trades in the CBBCs concluded via auto-matching or manually after the time of the occurrence of a Mandatory Call Event, and (b) in the case where the Mandatory Call Event occurs during a preopening session or a closing auction session (if applicable), all auction trades in the CBBCs concluded in such session and all manual trades concluded after the end of the pre-order matching period in such session.

assistant: 「強制贖回事件後交易」指(a)如強制贖回事件於持續交易時段內發生，所有於發生強制贖回事件後經自動對盤或人手達成的牛熊證交易，及(b)如強制贖回事件於開市前時段或收市競價時段（如適用）發生，所有於有關時段達成的牛熊證競價交易及所有於有關時段的對盤前時段結束後達成的人手交易，惟須受限於聯交所不時規定的有關修改及修訂。
user: Please translate the following sentence from English to Chinese: Defined Benefit Pension Plans and Postretirement Plans Employees of certain non-U.S. subsidiaries participate in various defined benefit pension plans.

assistant: 界定福利退休金計劃及退休後計劃若干非美國附屬公司的僱員參與多個界定福利退休金計劃。
user: Please translate the following sentence from English to Chinese: 5 Within the Group, the "Corporate" book includes institutions, corporates, specialised financing and sovereign states.

assistant: 5 就本集團而言，「企業」賬目包括機構、企業、特別融資及主權機構。
user: Please translate the following sentence from English to Chinese: In addition, the Issuer shall adjust the Exercise Price and any Periodic Reference Price (which shall be rounded to the nearest Hong Kong dollar 0.001) by the reciprocal of the Adjustment Factor, where the reciprocal of the Adjustment Factor means one divided by the relevant Adjustment Factor.

assistant: 此外，發行人將透過調整分數的倒數調整行使價及任何定期參考價（調整至最接近的 0.001港元），而調整分數的倒數指1除以有關調整分數。
user: Please translate the following sentence from English to Chinese: 30 December 2020

assistant: 2020年12月30日
user: Please translate the following sentence from English to Chinese: 1) organized the sales personnel to contact customers and correct the issues found in investigation.

assistant: 1）組織銷售人員對檢查中發現的問題聯繫客戶並進行補正。
user: Please translate the following sentence from English to Chinese: The purchaser of the credit derivative pays a periodic fee in return for a payment by the protection seller upon the occurrence, if any, of such a credit event.

assistant: 信貸衍生工具買方定期支付費用，換取倘發生任何信貸事件時信貸保障賣方的付款。
user: Please translate the following sentence from English to Chinese: * As derived from the Daily Quotation Sheet of the Stock Exchanges, subject to any adjustment to such closing prices as may be necessary to reflect any event as contemplated in Condition 6 such as capitalisation, rights issue, distribution or the like.

assistant: 溢價**** * 從聯交所每日報價表所得，可就該等收市價作出任何必要之調整，以反映細則 6 中所涵蓋的任何事件，諸如資本化、供股、分派或其他類似事項。
user: Please translate the following sentence from English to Chinese: As of December 31, 2009 and December 31, 2008, respectively, the carrying values were € 520 million and € 551 million for the lease rights, € 153 million and € 161 million for the trade names, and € 35 million and € 35 million for the customer-related intangible assets.

assistant: 截至 2008年12月31日，租賃權的賬面值分別爲5.2億歐元及5.5億歐元，商號分別爲1.53億歐元及1.61億歐元，以及客戶相關無形資產分別爲3,500萬歐元及3,500萬歐元。
user: Please translate the following sentence from English to Chinese: For almost all of these instruments, correlations are not observable in the market and must be calculated using historical information.

assistant: 幾乎所有工具，相互關係都是不可觀察的，必須用過往數據來估計。
user: Please translate the following sentence from English to Chinese: The Issuer will pay (a) the first tranche by no later than the 31 October 2009 (b) the second tranche by no later than 31 December 2009 and (c) the third or later tranches by no later than 31 July 2010;

assistant: 發行人將（a）最遲於二零零九年十月三十一日支付首批（b）最遲於二零零九年十二月三十一日支付第二批； 及（c）最遲於二零一零年七月三十一日支付第三批或其後各批；
user: Please translate the following sentence from English to Chinese: Jurisdiction U.S. Federal New York State and City United Kingdom Japan Hong Kong Korea

assistant: 司法權區美國聯邦紐約州及紐約市英國日本香港韓國
user: Please translate the following sentence from English to Chinese: Business We are part of a wide-ranging securities and financial services group headed by DSGI and we are currently engaged in, amongst others, securities and futures dealing (such as equities, institutional sales, fixed income), derivatives business, proprietary trading in listed investment and investment banking services (such as equity capital markets, debt capital markets and merger and acquisitions).

assistant: 我們爲以 DS GI 爲首的廣泛證券及金融服務集團之一部份，我們目前從事（其中包括）證券及期貨交易（例如股票、機構銷售、固定收入）、衍生產品業務、上市投資自營交易及投資銀行服務（例如股本資本市場、債務資本市場及合併與收購）。
user: Please translate the following sentence from English to Chinese: 1. Includes gains/(losses) on the embedded derivative component of hybrid financial instruments of $1.84 billion and $(505) million for the three months ended September 2015 and September 2014, respectively, and $925 million and $(1.27) billion for the nine months ended September 2015 and September 2014, respectively.

assistant: 1. 包括混合式金融工具的嵌入式衍生部分截至二零一五年九月及二零一四年九月止三個月的收益╱（虧損）分別爲18.4億元及 (5.05)億元，以及截至二零一五年九月及二零一四年九月止九個月的收益╱（虧損）分別爲9.25億元及(12.7)億元。
user: Please translate the following sentence from English to Chinese: You must read this document together with our base listing document dated 3 April 2018 (the “Base Listing Document”), as supplemented by any addendum thereto (together, the “Listing Documents”), in particular the section “Terms and Conditions of Cash Settled Callable Bull/Bear Contracts over an Index” (the “Conditions”) set out in our Base Listing Document.

assistant: 本文件必須與我們於2018年4月3日刊發的基礎上市文件 ( 「基礎上市文件」 ) ( 經其任何增編所補充 ) (統稱「上市文件」 ) 一併閱讀，尤其是我們的基礎上市文件所載「以現金結算之指數可贖回牛熊證之條款及條件」 ( 「細則」 ) 一節。
user: Please translate the following sentence from English to Chinese: In 2015 Puerto Rico’s Governor stated that the Commonwealth was unable to meet its obligations.

assistant: 於2015年，波多黎各總督表明聯邦無力履行其責任。
user: Please translate the following sentence from English to Chinese: You have no rights in the underlying Share 20(9) throughout the term of the CBBCs. Changes in the market value of the CBBCs may not correspond with the movements in the price of the underlying Share, especially when the theoretical value of the CBBCs is at HK$0.01 or below.

assistant: 於牛熊證的整段有效期內，　閣下對掛鉤股份並無任何權利。 掛鉤股份的價格變動未必導致牛熊證的市值出現相應變動，尤其當牛熊證的理論價值等於或低於 0.01 港元時。
user: Please translate the following sentence from English to Chinese: For asset/liability management hedging, the fixed-rate long-term debt may be recorded at amortized cost under current U.S. GAAP.

assistant: 就資產╱負債管理對沖而言，固定利率長期債項可根據現行美國公認會計原則以攤銷成本入賬。
user: Please translate the following sentence from English to Chinese: 3.9 Liability of Issuer, Guarantor and Sponsor Exercise and settlement of the CBBCs is subject to all applicable laws, rules, regulations and guidelines in force at the relevant time and neither the Issuer, the Guarantor, nor the Sponsor shall incur any liability whatsoever if it is unable to effect the transactions contemplated, after using all reasonable efforts, as a result of any such laws, rules, regulations or guidelines. Neither the Issuer, the Guarantor, nor the Sponsor shall under any circumstances be liable for any acts or defaults of the CCASS in relation to the performance of its duties in relation to the CBBCs.

assistant: 3.9 發行人、擔保人及保薦人的義務 牛熊證之行使及結算受當時有效之所有適用法例、法規、規例及指引所規限，倘發行人或保薦人經作出一切合理努力後，基於任何該等法例、法規、規例或指引而未能進行擬定之交易，則毋須承擔任何責任。 發行人、擔保人及保薦人在任何情況下均毋須就中央結算系統履行其有關牛熊證之責任時之任何作爲或失責承擔任何責任。
user: Please translate the following sentence from English to Chinese: You should also consult your bank or broker through which you would hold the structured products about the likelihood that payments to it (for credit to you) may become subject to withholding in the payment chain.

assistant: 同時，閣下亦應向替閣下持有結構性產品的銀行或經紀，就其所收取（以記入閣下賬戶）的款項在付款鏈中是否可能須繳納預扣稅作出諮詢。
user: Please translate the following sentence from English to Chinese: The Warrantholders (as hereinafter defined) are entitled to the benefit of, are bound by and are deemed to have notice of, all the provisions of the Instrument and the Guarantee.

assistant: 認股權證持有人（定義見下文）有權得享文據及擔保一切條文之利益，受其約束及視作已獲悉該等條文論。
user: Please translate the following sentence from English to Chinese: The unearned premium (the proportion of the business underwritten in the accounting year relating to the period of risk after the balance sheet date) is calculated on a daily or monthly pro rata basis.

assistant: 未賺取保費（與結算日後風險期有關而於會計年度內承保之業務部分）按每日或每月之比例計算。
user: Please translate the following sentence from English to Chinese: Financial Advisor headcount was 16,660 at the end of the first quarter of 2008, a decline of 80 FAs for the quarter, as net positive growth in experienced FAs was more than offset by a strategic decision to accelerate the departure of lower-performing trainees. Excluding this reduction, experienced FA headcount increased by 75 FAs for the quarter.

assistant: 截至二零零八年首季末，財務顧問人數爲 16,660 人，本季度財務顧問人數減少 80 人，原因爲富經驗財務顧問人數的淨增加，被策略性加快表現落後見習人員的離職所抵銷有餘。
user: Please translate the following sentence from English to Chinese: By a decision dated June 21, 2010, the district court formally dismissed all claims relating to offerings in which no named plaintiff purchased certificates (including all offerings underwritten by GS&Co. ), and both granted and denied the defendants’ motions to dismiss in various other respects.

assistant: 根據二零一零年六月二十一日的裁決，地區法院正式撤銷所有有關名列案件的原告人並無購買證書的發售的申索（包括所有由 GS&Co.包銷的發售），以及批准及拒絕被告人就撤銷多個其他方面申索的動議。
user: Please translate the following sentence from English to Chinese: (E) Except as provided in Conditions 6 and 13, adjustments will not be made in any other circumstances, subject to the right reserved by the Issuer (such right to be exercised in the Issuer’s sole and unfettered discretion and without any obligation whatsoever) to make such adjustments and amendments as it believes appropriate in circumstances where an event or events occur which it believes in its sole discretion and notwithstanding any prior adjustment made pursuant to the above should, in the context of the issue of the Warrants and the obligations of the Issuer, give rise to such adjustment or, as the case may be, amendment provided that such adjustment or, as the case may be, amendment is considered by the Issuer not to be materially prejudicial to the Warrantholder generally (without considering the individual circumstances of any Warrantholder or the tax or other consequences of such adjustment in any particular jurisdiction) or is required to take account of provisions of Hong Kong law or Stock Exchange practice.

assistant: (E) 除細則6及細則13所規定外，在任何其他情況下一概不會作出調整，惟發行人保留權利在其認爲合適的情況下作出調整及修改（該權利將按發行人獨自及不受約束的酌情權，並且在毋須負上任何責任的情況下行使），該等情況包括髮生一件或多件事件，而發行人以其獨自酌情權認爲（不論先前是否已按上述情況作出任何調整），對於認股權證的發行及發行人的責任方面，必須作出該調整或修改（視情況而定），而發行人必須就該調整或修改（視情況而定）認爲對認股權證持有人整體並無重大損害（毋須考慮任何認股權證持有人的個別情況，或於任何特定司法管轄區可能導致的稅務或其他後果），或須考慮到香港法例的條文或聯交所的慣例。
user: Please translate the following sentence from English to Chinese: “Observation Commencement Date” has the meaning specified in the relevant Launch Announcement and Supplemental Listing Document;

assistant: 「觀察開始日」具相關發行公佈及補充上市文件指定的涵義；
user: Please translate the following sentence from English to Chinese: or (ii) report of manifest errors caused by the relevant third party price source where applicable by us to the Stock Exchange, and we agree with the Stock Exchange that such Mandatory Call Event is to be revoked provided that such mutual agreement must be reached no later than 30 minutes before the commencement of trading (including the pre-opening session) (Hong Kong time) on the Trading Day of the Stock Exchange immediately following the day on which the Mandatory Call Event occurs, or such other time as prescribed by the Stock Exchange from time to time.

assistant: 或 (ii) 我們向聯交所報告有關第三方價格來源（如適用）引致的明顯錯誤， 而我們與聯交所協定撤回有關強制贖回事件，惟有關協定必須不遲於發生強制贖回事件當日隨後的聯交所交易日開市前（包括開市前時段）（香港時間）30分鐘或聯交所不時訂明的其他限期內達成。
user: Please translate the following sentence from English to Chinese: Subject to a valid exercise, or automatic exercise, of Warrants in accordance with these Conditions, the Issuer will make a payment, in respect of every Exercise Amount, to the relevant Warrantholder (or such other person as the Warrantholder may have directed, if applicable) equal to the Cash Settlement Amount.

assistant: 權證依照細則有效行使或自動行使後，發行人將就每一行使數額向有關之權證持有人（或權證持有人指示之其他人士（如適用））支付相等於現金結算金額之款項。
user: Please translate the following sentence from English to Chinese: (d) Notice of Adjustments.

assistant: (d) 調整通知。
user: Please translate the following sentence from English to Chinese: Due to economic concerns in the third quarter, gilts purchased as part of the equity structural hedge extension were sold.

assistant: 由於第三季市場擔憂經濟環境，因而出售作爲股本結構性對沖延展的一部分而購入的英國國債。
user: Please translate the following sentence from English to Chinese: (e) Costs and Expenses. Warrantholders should note that they shall be responsible for all costs and expenses in connection with any settlement of the Warrants including the Exercise Expenses (as defined below) which amount shall, subject to Condition 2(b) and to the extent necessary, be payable to the Issuer and collected from Warrantholders and settled through CCASS in accordance with the CCASS Rules.

assistant: (e) 費用及開支。 認股權證持有人務須注意，彼等須負責支付有關認股權證之任何結算之所有費用及開支，包括行使費用（定義見下文），在條件 2(b) 之規限及在必要之情況下，該款額將向發行人支付及向認股權證持有人收取，並根據中央結算系統規則透過中央結算系統進行結算。
user: Please translate the following sentence from English to Chinese: (iii) If as a result of an event beyond the control of the Issuer, it is not possible for the Issuer to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Warrant Holder on the original Settlement Date (such event, a Settlement Disruption Event), the Issuer shall use its reasonable endeavours to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Warrant Holder as soon as reasonably practicable after the original Settlement Date.

assistant: (iii) 如因發生發行人控制範圍以外的事件，致使發行人不可能於原定結算日經中央結算系統以電子交易方式存款於權證持有人有關指定銀行戶口（該事件爲結算干擾事件），發行人須盡一切合理的能力於原定結算日後以合理及可能的時間內促成付款。
user: Please translate the following sentence from English to Chinese: (1) Relocation of branches during the Reporting Period

assistant: （1）報告期內公司分公司遷址情況
user: Please translate the following sentence from English to Chinese: The Warrantholders (as defined below) are entitled to the benefit of, are bound by, and are deemed to have notice of all the provisions of the Instrument.

assistant: 權證持有人（定義見下文）享有文據中一切條文之利益、受其約束，並被視爲已知悉其中所有條文。
user: Please translate the following sentence from English to Chinese: This Committee, chaired by the Co-Head of ICG Risk Management, includes the Chief Executive Officer and Chief Financial Officer of ICG, the Citigroup Senior Risk Officer and senior management from the trading businesses, Audit, Legal, Financial Control and Treasury.

assistant: 該委員會由 ICG 風險管理之聯席主管擔任主席，幷包括 ICG 之行政總裁、財務總監、Citigroup 之高級風險主任及來自交易業務、核數、法律、財務監控及財資部之高級管理人員。
user: Please translate the following sentence from English to Chinese: Number of new Unit(s) (whether a whole or a fraction) per existing Unit each holder thereof is entitled to subscribe

assistant: 單位持有人就所持每個原有單位有權認購的新單位數目（無論是完整或零碎）
user: Please translate the following sentence from English to Chinese: Quantitative Information about Level 3 Fair Value Measurements at March 31, 2013

assistant: 於二零一三年三月三十一日有關第 3 級公平值計量的量化資料
user: Please translate the following sentence from English to Chinese: In France, the standard Corporate Income Tax rate is 33.33%.

assistant: 於法國，一般公司之利得稅率爲 33.33%；
user: Please translate the following sentence from English to Chinese: The cost of claims and benefits can be influenced by many factors, including mortality and morbidity experience, lapse and surrender rates and, if the policy has discretionary participation features, the performance of the assets held to support the liabilities.

assistant: 賠償及利益支出可能受多項因素影響，包括過往的死亡率及發病率、失效率及退保率，以及（倘保單附有酌情參與條款）爲支持負債而持有的資產之表現。
user: Please translate the following sentence from English to Chinese: (ii) no postponement will be made in respect of any Market Disruption Event occurring during the trading session in which the Mandatory Call Event occurs;

assistant: (ii) 於發生強制性收回事件之交易時段發生任何市場干擾事件時，不會就此作出任何推遲；
user: Please translate the following sentence from English to Chinese: Securities classified as trading are marked to fair value through earnings.

assistant: 分類爲買賣的證券通過盈利處理按公平值列賬。
user: Please translate the following sentence from English to Chinese: Such fair market value of the Structured Products could be substantially less than the amount you invested and can be as low as zero.

assistant: 該結構性產品的公平市值可能 顯著低於　閣下所投資的金額及甚至可以是零。
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;

assistant: 除數 「第二匯率」指相關補充上市文件指定的匯率；
user: Please translate the following sentence from English to Chinese: Certain reclassifications have been made to previously reported amounts to conform to the current presentation.

assistant: 之前呈報之金額已作出若干重新分類，以配合本期間呈列方式。
user: Please translate the following sentence from English to Chinese: Once the purchase accounting measurement period closes for these acquisitions, any further adjustments to income taxes recorded as part of these business combinations will impact income tax expense.

assistant: 當這些收購項目的收購會計計量期屆滿時，列作爲這些業務合併的一部分的關於所得稅的任何進一步調整將會影響所得稅支出。
user: Please translate the following sentence from English to Chinese: Other assets are generally less liquid, nonfinancial assets, including property, leasehold improvements and equipment, goodwill and identifiable intangible assets, income tax-related receivables and miscellaneous receivables.

assistant: 其他資產一般爲流動性較低的非金融資產，包括物業、租賃裝修及設備、商譽和可識別無形資產、所得稅相關應收賬款及其他應收賬款。
user: Please translate the following sentence from English to Chinese: authorized 15,000,000 shares at March 31, 2008, and December 31, 2007;

assistant: 於 2008年 3月 31日及 2007年 12月 31日 之 15,000,000股法定股份；
user: Please translate the following sentence from English to Chinese: Our stress testing activity in 2010 focused on specific asset classes, customer segments and the potential impact of macroeconomic factors.

assistant: 於二零一零年，本集團特別就若干資產類別、客戶分類及可能影響宏觀經濟的因素加強了壓力測試活動。
user: Please translate the following sentence from English to Chinese: Standard Chartered Bank is also engaged in ongoing discussions with the Financial Conduct Authority (FCA) regarding an investigation concerning its financial crime controls.

assistant: 渣打銀行亦與金融市場行爲監管局就有關其金融罪行監控的調查持續進行討論。
user: Please translate the following sentence from English to Chinese: (d) For the purposes of these Conditions:

assistant: d) 就本條件而言：
user: Please translate the following sentence from English to Chinese: 31 December 2011

assistant: 截至二零一一年十二月 三十一日止年度
user: Please translate the following sentence from English to Chinese: Plaintiff alleges that during the class period, the value of Deutsche Bank’s securities was inflated due to alleged misstatements or omissions on the part of DB regarding the potential exposure to Deutsche Bank arising out of the MortgageIT Inc. acquisition, and regarding the potential exposure arising from Deutsche Bank’s RMBS and CDO portfolio during that period of time.

assistant: 原告人聲稱在集體期間，德意志銀行證券的價值因指稱的虛假聲明或遺漏而上漲，虛假聲明或遺漏的內容爲關於在集體期間德意志銀行因收購 MortgageIT Inc. 所面臨的風險及德意志銀行的 RMBS 及債務抵押證券組合可能面臨的風險。
user: Please translate the following sentence from English to Chinese: “Number of Warrant(s) per Entitlement” has the meaning given to it in the relevant Supplemental Listing Document;

assistant: 「每份權利的權證數目」具有有關補充上市文件賦予的涵義；
user: Please translate the following sentence from English to Chinese: (D) Each person who is for the time being shown in the register kept by the Registrar in Hong Kong as the holder shall be treated by the Issuer, the Guarantor, the Agent and the Registrar as the absolute owner and holder of the Warrants (which shall be HKSCC Nominees Limited (or its successors) for so long as the Warrants are accepted as eligible securities in CCASS).

assistant: (D) 凡於現時名列過戶登記處於香港所保存之登記名冊上爲持有人之每名人士，在認股權證仍獲中央結算系統接納爲合資格證券期間，均獲發行人、擔保人、代理人及過戶登記處視爲該等認股權證數目之絕對擁有人及持有人（應爲香港中央結算（代理人）有限公司（或其繼任人））。
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中指定的數目；
user: Please translate the following sentence from English to Chinese: Introduction Pursuant to the announcement dated 17 August 2018 issued by the Company, the Company declared an interim dividend of HK$0.320 per Share (“Ordinary Dividend”) and a special dividend of HK$0.430 per Share (“Cash Distribution”).

assistant: 根據公司於 2018 年 8 月 17 日發出的公告，公司宣派中期股息每股股份 0.320 港元（「普通股息」）及特別股息每股股份 0.430 港元（「現金分派」）。
user: Please translate the following sentence from English to Chinese: “Cash Settlement Amount” means:

assistant: 「現金結算額」指：
user: Please translate the following sentence from English to Chinese: APPENDIX 2 – FINANCIAL INFORMATION ON THE DEUTSCHE BANK GROUP FOR THE YEAR ENDED 31 DECEMBER 2012 The information set out below consists of extracts from our 2012 annual report.

assistant: 附錄二－德意志銀行集團截至 2012年12月31日止年度的財務資料 下文所載資料摘錄自本行2012年年報。
user: Please translate the following sentence from English to Chinese: Certain aspects of the Revised Capital Framework’s requirements phase in over time (transitional provisions). These include the introduction of capital buffers (including surcharges) and certain deductions from regulatory capital (such as investments in nonconsolidated financial institutions).

assistant: 經修訂資本框架規定的若干方面隨著時間推移將逐步引入（過渡性條文），包括引入資本緩衝（包括附加費）和監管資本的若干扣除項目（如於未綜合金融機構的投資）。
user: Please translate the following sentence from English to Chinese: Existing Entitlement immediately prior to the Rights Offer

assistant: 緊接新單位發售建議前的現有權益
user: Please translate the following sentence from English to Chinese: Prior period yields have been reclassified to conform to current period presentation.

assistant: 過往期間的收益率已作出重新分類，以符合本期間的呈報方式。
user: Please translate the following sentence from English to Chinese: You should read and understand the remaining sections of this document, together with the other Listing Documents, before deciding whether to invest. Overview of the CBBCs  What is a CBBC?

assistant: 閣下在決定是否投資前，應閱讀並瞭解本文件的餘下章節，以及其他上市文件。 牛熊證概覽何謂牛熊證?
user: Please translate the following sentence from English to Chinese: (2) The balances reported in the column “Carrying amount of loan receivable” consist of $362 million and $574 million of loans accounted for under the level-yield method and $8 million and $12 million accounted for under the cost-recovery method in 2014 and 2013, respectively.

assistant: (2) 二零一四年及二零一三年「應收貸款的賬面值」一欄呈報的金額分別包括根據水平收益法入賬的 3.62 億元及 5.74 億元貸款，以及分別根據成本收回法入賬的 800 萬元及 1,200 萬元貸款。
user: Please translate the following sentence from English to Chinese: The net amount at risk, representing guaranteed minimum death and income benefits in excess of contract holder account balances, was $1.04 billion and $1.27 billion as of November 2007 and November 2006, respectively.

assistant: 淨風險金額（指擔保最低死亡利益及收入利益超過合約持有人賬戶結餘的金額）于于二零零七年十一月及二零零六年十一月分別爲10.4 億元及 12.7億元。
user: Please translate the following sentence from English to Chinese: 28 February 2019

assistant: 2019 年 2 月 28 日
user: Please translate the following sentence from English to Chinese: Contingent liabilities and commitments\n

assistant: 或然負債及承擔\n
user: Please translate the following sentence from English to Chinese: or (iv) necessary in order to comply with mandatory provisions of the laws or regulations of Hong Kong.

assistant: 或 (iv) 爲符合香港法例或法規之強制條文而必需作出者。
user: Please translate the following sentence from English to Chinese: or (ii) have expired worthless, and thereby cancel the relevant Warrants.

assistant: 或 (ii) 到期而沒有價值的權證。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, any remaining Units shall not be affected by this paragraph (d) and, where cash is offered in substitution for Units or is deemed to replace Substituted Securities as described above, references in these Conditions to the Units shall include any such cash.

assistant: 爲免存疑，任何其他基金單位不受(d)段規定影響，而倘如上所述以現金代替基金單位或視爲代替取代證券，則細則凡提及基金單位亦包括上述現金。