billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Under EITF 02-3, recognition of a trading profit at inception of a derivative transaction was prohibited unless the fair value of that derivative was obtained from a quoted market price supported by comparison to other observable inputs or based on a valuation technique incorporating observable inputs. Subsequent to the inception date (“Day 1”), the Company recognized trading profits deferred at Day 1 in the period in which the valuation of the instrument became observable.

assistant: 緊急問題工作小組問題第02－3項禁止於衍生工具交易開始時確認交易溢利，除非該衍生工具的公平值來自巿場報價，並獲得其他可觀察參數的比較所支持，或根據包括可觀察參數的估值技巧而得出。 於成立日期（「第1日」）後，本公司於該工具的估值變得可觀察的期間內確認於第 1日遞延的交易溢利。
user: Please translate the following sentence from English to Chinese: (i) legal and valid evidence of title to the Warrants;

assistant: (i) 爲權證所有權的有效法律憑證；
user: Please translate the following sentence from English to Chinese: (a) Warrant Rights

assistant: (a) 權證的權利
user: Please translate the following sentence from English to Chinese: PART M – PRODUCT CONDITIONS OF CASH SETTLED WARRANTS OVER SINGLE UNIT TRUSTS

assistant: M 部－以現金結算之單一單位信託基金權證之產品條件
user: Please translate the following sentence from English to Chinese: The standard transfer form is obtainable from the Registrar.

assistant: 標準過戶表格可向過戶登記處索取。
user: Please translate the following sentence from English to Chinese: If you are in any doubt as to your tax position on purchase, ownership, transfer or exercise of any structured product, you should consult your own tax advisers.

assistant: 閣下對購買、擁有、轉讓或行使任何結構性產品對閣下的稅務影響如有任何疑問，應徵詢閣下的稅務顧問。
user: Please translate the following sentence from English to Chinese: Changes in fair value of separated derivatives are recorded in principal transactions revenue.

assistant: 已分離的衍生工具公平值變動列於主要交易收益項下。
user: Please translate the following sentence from English to Chinese: However, as Group Inc. fully and unconditionally guarantees the payment of the distribution and redemption amounts when due on a senior basis on the senior guaranteed trust securities issued by the 2012 Trusts, if the 2012 Trusts are unable to make scheduled distributions to the holders of the senior guaranteed trust securities, under the guarantee, Group Inc. would be obligated to make those payments.

assistant: 然而，由於Group Inc.就二零一二年信託發行的優先擔保信託證券完全及無條件地保證以優先基準於到期時支付該等分派及贖回金額，倘二零一二年信託無法如期向優先擔保信託證券持有人作出分派，則根據保證， Group Inc.將須支付該等款項。
user: Please translate the following sentence from English to Chinese: (c) Exercise Notice.

assistant: (c) 行使通知。
user: Please translate the following sentence from English to Chinese: Although activity levels during 2011 were generally consistent with 2010 levels, and results were solid during the first quarter of 2011, the environment during the remainder of 2011 was characterized by broad market concerns and uncertainty, resulting in volatile markets and significantly wider credit spreads, which contributed to difficult market-making conditions and led to reductions in risk by us and our clients.

assistant: 雖然二零一一年的活動水平與二零一零年的水平大致相若，且二零一一年第一季的業績強勁，但二零一一年其餘時間的環境瀰漫著市場憂慮及不明朗因素，導致市場波動及信貸息差大幅擴闊，導致莊家市況困難及引致本公司及客戶降低風險。
user: Please translate the following sentence from English to Chinese: Entitlement x (Strike Price - Maximum Trade Price) x one Board Lot Where:

assistant: 權利 x （行使價–最高交易價）x 一個買賣單位每份權利的牛熊證數目 其中：
user: Please translate the following sentence from English to Chinese: At fair value At amortized cost Interest rates 1 Total 2 Amount of other secured financings collateralized by:

assistant: 按公允價值按攤銷成本 利率1 總計2 以如下作爲抵押品的其他抵押融資的金額：
user: Please translate the following sentence from English to Chinese: “Valuation Date” has the meaning given to it in the relevant Supplemental Listing Document, subject to any adjustment in accordance with Condition 10;

assistant: 「估值日」具有關補充上市文件所賦予之涵義，須根據條件 10 予以調整；
user: Please translate the following sentence from English to Chinese: The Group pursues Ambition SG 2015, its vast corporate programme, which seeks to strengthen the customer relationship and the efficiency of its operating model and continued to resolutely adapt to the far-reaching changes to its environment.

assistant: 本集團奉行“法興2015年願景”，其龐大的企業計劃，該計劃旨在加強客戶關係，提升其經營模式效率，繼續堅決地適應其環境的深遠變化。
user: Please translate the following sentence from English to Chinese: Nomura International (Hong Kong) Limited

assistant: 野村國際（香港）有限公司
user: Please translate the following sentence from English to Chinese: Total 4,427

assistant: 總計 4,427
user: Please translate the following sentence from English to Chinese: The contribution to the operating revenue of the securities industry revenue decreased from 27.29% in 2014 to 24.58%.

assistant: 對證券行業營業收入貢獻由2014年的27.29%降低至24.58% 。
user: Please translate the following sentence from English to Chinese: Net credit exposure in the tables below represents OTC derivative assets, substantially all of which are included in “Financial instruments owned, at fair value,” less cash collateral and the fair value of securities collateral, primarily U.S. government and federal agency obligations and non-U.S. government and agency obligations, received under credit support agreements, which management considers when determining credit risk, but such collateral is not eligible for netting under U.S. GAAP.

assistant: 下表內的淨信貸風險代表場外衍生工具資產，其中大部分包括在「所持按公允價值入賬的金融工具」內，減去現金抵押和證券抵押的公允價值，證券抵押主要是根據信貸支持協議獲得的美國政府和聯邦機構負債和非美國政府和聯邦機構負債，管理層在確定信貸風險時會對其加以考慮，但是根據美國公認會計原則，這些抵押品之間不能相互抵銷。
user: Please translate the following sentence from English to Chinese: (b) if there is a suspension of inter-counter transfer of units of the Trust between the HKD counter and the RMB counter for any reason, units of the Trust will only be able to be traded in the relevant currency counter on the Stock Exchange, which may affect the demand and supply of the Units and have an adverse effect on the price of the CBBCs;

assistant: (b) 倘信託基金的單位在港元櫃檯與人民幣櫃檯之間的跨櫃檯轉換因任何原因而暫停，則信託基金的單位將僅可於聯交所的相關貨幣櫃檯進行買賣，這可能會影響單位的供求，從而對牛熊證的價格構成不利影響；
user: Please translate the following sentence from English to Chinese: Such notices shall be deemed to have been given on the date of the first such publication.

assistant: 該等通知書須視爲經已於首次刊登該通知書之日發出。
user: Please translate the following sentence from English to Chinese: 1 Includes loans to immediate family members.

assistant: 1包括向直系親屬作出的貸款。
user: Please translate the following sentence from English to Chinese: CDS gains and losses are based on the fair value of the referenced ABS CDOs. Depending upon the creditworthiness of the financial guarantor hedge counterparty, we may record credit valuation adjustments in estimating the fair value of the CDS.

assistant: CDS 的收益及虧損按所參考 ABS CDO 的公平值而定。 視乎財務擔保人對沖對手的信譽，我們可能在估計 CDS 公平值時將所作出的信貸估值調整入賬。
user: Please translate the following sentence from English to Chinese: When certain interest rates do not qualify as a benchmark interest rate, Citibank designates the risk being hedged as the risk of overall changes in the hedged cash flows.

assistant: 當若干利率不合資格作爲指標利率，Citibank 將所對沖的風險指定爲對沖現金流內的整體變動的風險。
user: Please translate the following sentence from English to Chinese: Derivatives are classified as assets when their fair value is positive, or as liabilities when their fair value is negative. Derivative assets and liabilities arising from different transactions are only offset if the transactions are with the same counterparty, a legal right of offset exists, and the parties intend to settle the cash flows on a net basis.

assistant: 若衍生工具的公允值爲正數，會分類爲資產，若爲負數則分類爲負債。 如交易對手相同，且存在對銷之合法權利，而有關各方又有意按淨額結算相關現金流，纔可對銷不同交易之衍生工具資產及負債。
user: Please translate the following sentence from English to Chinese: For any other forms of cash distribution (each a “Cash Distribution”) announced by the Fund, no adjustment will be made unless the value of the Cash Distribution accounts for two per cent. or more of the Unit’s closing price on the day of announcement by the Fund.

assistant: 對於基金所公佈的任何其他形式之現金分派（各稱爲「現金分派」），均不會作出調整，除非該現金分派之價值佔基金作出公佈當日的單位收市價的百分之二或以上則另作別論。
user: Please translate the following sentence from English to Chinese: (c) Share Splits or Consolidations.

assistant: (c) 股份分拆或合併。
user: Please translate the following sentence from English to Chinese: In 2009, Common Equivalent Securities were reflected in our reconciliations given the expectation that the underlying Common Equivalent Junior Preferred Stock, Series S would convert into common stock following shareholder approval of additional authorized shares.

assistant: 於二零零九年，普通等同證券 (CES) 假定預期相關普通等同初級優先股 S 系列將於股東批准額外法定股份後轉換爲普通股而於我們的對賬中反映。
user: Please translate the following sentence from English to Chinese: Status;

assistant: 地位；
user: Please translate the following sentence from English to Chinese: Approval of the Compensation of the Board of Directors and the Executive Board The Annual General Meeting adopted the proposal to approve a maximum amount of compensation for the Board of Directors of CHF 12.0 million for the period until the 2019 Annual General Meeting with a majority of 82.89%.

assistant: 批准董事會及執行委員會薪酬股東周年大會以 82.89% 的大多數票採納批准二零一九年股東周年大會前期間的董事會薪酬最高金額 1,200 萬瑞士法郎的建議。
user: Please translate the following sentence from English to Chinese: No. 2 Global Renewables Financial Adviser (Infrastructure Journal 2011);

assistant: 全球再生能源財務顧問第二位（Infrastructure Journal，二零一一年）；
user: Please translate the following sentence from English to Chinese: If the Cash Settlement Amount is equal to or less than the Exercise Expenses (if any), you will lose all of your investment in the CBBCs. Can you sell the CBBCs before the Expiry Date?

assistant: 倘現金結算金額相等於或低於行使費用（如有），閣下將損失閣下於牛熊證的所有投資。 閣下於到期日前可否出售牛熊證 ?
user: Please translate the following sentence from English to Chinese: 17 July 2018

assistant: 2018 年 7 月 17 日
user: Please translate the following sentence from English to Chinese: The CBBCs constitute general unsecured contractual obligations of us as the Issuer and of no other person and the Guarantee constitutes the general unsecured contractual obligations of our Guarantor and of no other person and will rank equally among themselves and with all our and our Guarantor’s other unsecured obligations (save for those obligations preferred by law) upon liquidation.

assistant: 牛熊證構成我們（作爲發行人）而非任何其他人士的一般無抵押合約責任，擔保構成我們的擔保人而非任何其他人士的一般無抵押合約責任，倘若我們清盤，各牛熊證與我們及我們的擔保人的所有其他無抵押責任（法律規定優先的責任除外）具有同等地位。
user: Please translate the following sentence from English to Chinese: Quantitative measures of market risk are evaluated on a daily basis from a single position to the portfolio of the Corporation.

assistant: 從單一持倉至本公司的組合，我們每天評估市場風險的量化措施。
user: Please translate the following sentence from English to Chinese: The Auditors do not own any of our shares or shares in any member of our group, nor do they have the right (whether legally enforceable or not) to subscribe for or to nominate persons to subscribe for our securities or securities of any member of our group. Authorisation of the Warrants The issue of the Warrants was authorised by our board of directors on 19 September 2001.

assistant: 核數師並無擁有我們或我們集團的任何成員公司的股份，亦無權利（無論可依法執行與否）認購或提名他人認購我們或我們集團的任何成員公司的任何證券。 授權發行權證我們的董事會於2001年9月19日授權發行權證。
user: Please translate the following sentence from English to Chinese: For example, the underlying asset may be denominated in a currency other than that of our warrants, our warrants may be denominated in a currency other than the currency of your home jurisdiction and our warrants may settle in a currency other than the currency in which you wishes to receive funds.

assistant: 例如相關資產或會以本公司的認股權證的貨幣以外的貨幣計算、本公司的認股權證或會以閣下所屬司法管轄區的貨幣以外的貨幣計算及本公司的認股權證或會以閣下擬收取資金的貨幣以外的貨幣結算。
user: Please translate the following sentence from English to Chinese: 18 January 2018

assistant: 二零一八年一月十八日
user: Please translate the following sentence from English to Chinese: Nomination Committee (3 in total, including more than 1/2 of Independent Non-executive Directors):

assistant: 提名委員會（共3人，獨立非執行董事佔1/2以上）：
user: Please translate the following sentence from English to Chinese: 3.4 Notice of Determinations All determinations made by the Issuer pursuant hereto will be conclusive and binding on the Holders.

assistant: 3.4 決定通知發行人根據本文所作的一切決定均爲最終決定，對所有持有人均具有約束力。
user: Please translate the following sentence from English to Chinese: By means of on-site meeting.

assistant: 通訊方式。
user: Please translate the following sentence from English to Chinese: Included in trading liabilities are securities that Merrill Lynch has sold but did not own and will therefore be obligated to purchase at a future date (“short sales”).

assistant: 交易負債內包括 Merrill Lynch 已出售但尚未擁有，故須在未來購買的證券（「賣空」）。
user: Please translate the following sentence from English to Chinese: The CBBCs are European style cash settled callable bull/bear contracts linked to the Index.

assistant: 牛熊證爲與指數掛鉤的歐式現金結算可收回牛╱熊證。
user: Please translate the following sentence from English to Chinese: The Issuer’s long term credit ratings and the rating outlooks as of the date of this announcement are as follows:

assistant: 發行人於本公佈日期之長期信貸評級及評級展望如下：
user: Please translate the following sentence from English to Chinese: 6. Green Finance, Low-carbon Development

assistant: 6. 綠色金融，低碳發展
user: Please translate the following sentence from English to Chinese: On expiry of the Contracts or upon the occurrence of a Mandatory Call Event, Contractholders are required to pay the Expenses.

assistant: 牛熊證持有人於牛熊證屆滿或發生強制收回事件時，須支付費用。
user: Please translate the following sentence from English to Chinese: In addition to limitations on the payment of dividends imposed by federal and state laws, the Federal Reserve Board, the FDIC and the New York State Department of Financial Services have authority to prohibit or to limit the payment of dividends by the banking organizations they supervise (including GS Bank USA) if, in the relevant regulator’s opinion, payment of a dividend would constitute an unsafe or unsound practice in the light of the financial condition of the banking organization.

assistant: 除聯邦和州法律實施的股息支付限制外，倘若有關監管機構認爲股息的支付會對銀行組織的財政狀況構成不安全或不合理，聯邦儲備局、聯邦存款保險公司和紐約州金融局則有權禁止或限制受監督的銀行組織（包括GS Bank USA ）支付股息。
user: Please translate the following sentence from English to Chinese: financial assets and financial liabilities held for trading, financial assets and financial liabilities designated at fair value through profit or loss, and financial investments available-for-sale.

assistant: 持作買賣的財務資產及財務負債、指定透過損益按公平值入賬的財務資產及財務負債、以及待售財務投資。
user: Please translate the following sentence from English to Chinese: The Bank Holding Company Act generally restricts BHCs from engaging in business activities other than the business of banking and certain closely related activities.

assistant: 《銀行控股公司法》限制銀行控股公司從事銀行業務及若干緊密相關活動以外的業務活動。
user: Please translate the following sentence from English to Chinese: 3.2 Credit risk (continued)

assistant: 3.2 信用風險（續）
user: Please translate the following sentence from English to Chinese: − a credit rating is not an indication of the liquidity or volatility of the Warrants;

assistant: −信貸評級並非權證的流通量及波幅指標；
user: Please translate the following sentence from English to Chinese: Note 11  Fair value of financial instruments (continued)

assistant: 附註11 金融工具的公平值（續）
user: Please translate the following sentence from English to Chinese: Net banking products exposure was CHF 151 billion compared with CHF 153 billion, of which approximately 60% was classified as investment grade compared with 61% in the prior year.

assistant: 銀行產品風險承擔淨額爲 1,510 億瑞士法郎，而去年爲 1,530 億瑞士法郎，其中約 60% 被分類爲投資等級，而上一年則爲 61%。
user: Please translate the following sentence from English to Chinese: (f) Other Adjustments. Without prejudice to and notwithstanding any prior adjustment(s) made pursuant to the applicable Condition, the Issuer may (but shall not be obliged to) make such other adjustments to the terms and conditions of the CBBCs as appropriate where any event (including the events as contemplated in the applicable Conditions) occurs and irrespective of, in substitution for, or in addition to the provisions contemplated in the applicable Conditions, provided that such adjustment is:

assistant: (f) 其他調整。 在不損害根據適用細則作出的任何先前調整原則下，以及儘管有該先前調整，發行人可（但無義務）於發生任何事件（包括適用細則中預期的事件），且不論適用細則中預期制定的條文，有關條文的替代或增補，對牛熊證的條款和細則作出其他適當調整，惟該調整：
user: Please translate the following sentence from English to Chinese: Information about us You should read the section “Updated Information about Us” in this document.

assistant: 有關我們的資料閣下應參閱本文件「有關我們的更新資料」一節。
user: Please translate the following sentence from English to Chinese: The rules require that the board of directors of GS Bank USA, among other things, consider the results of the stress tests in the normal course of the bank’s business including, but not limited to, its capital planning, assessment of capital adequacy and risk management practices.

assistant: 該等規則要求GS Bank USA董事會考慮（其中包括）在銀行正常業務過程中的壓力測試結果，包括惟不限於其資金規劃、評估資本充足性及風險管理慣例。
user: Please translate the following sentence from English to Chinese: All determinations made by the Issuer pursuant hereto will be conclusive and binding on the Warrantholders.

assistant: 發行人根據細則作出的所有決定將不可推翻，並對權證持有人具有約束力。
user: Please translate the following sentence from English to Chinese: Under these plans, payment is deferred over time and is contingent on the performance achieved by the business lines, divisions and Group.

assistant: 根據該等計劃，付款隨時間遞延，並視乎業務單位、分部及本集團所取得的表現支付。
user: Please translate the following sentence from English to Chinese: UBS has been named as a defendant relating to its role as underwriter and issuer of RMBS in a large number of lawsuits relating to approximately USD 39 billion in original face amount of RMBS underwritten or issued by UBS.

assistant: UBS於多宗訴訟中因其作爲RMBS包銷商及發行人的角色而被列爲被告人，有關訴訟乃有關由UBS包銷或發行的原有面值約達390億美元的RMBS。
user: Please translate the following sentence from English to Chinese: The Company’s 2006, 2007 and 2008 U.S. Federal corporate income tax returns, New York State corporate income tax returns, and New York City corporate income tax returns are open for review by the respective taxing authorities.

assistant: 本公司二零零六年、二零零七年及二零零八年美國聯邦企業所得稅單、紐約州企業所得稅單及紐約市企業所得稅單公開以供各稅務當局審閱。
user: Please translate the following sentence from English to Chinese: This announcement is for information purposes only and does not constitute an invitation or a solicitation of an offer to acquire, purchase or subscribe for securities or an invitation to enter into an agreement to do any such things, nor is it calculated to invite any offer to acquire, purchase or subscribe for any securities.

assistant: 本公告僅供參考，並不構成邀請或招攬收購、購買或認購證券的要約或邀請訂立協議以進行任何該等事項，亦非旨在邀請收購、購買或認購任何證券的任何要約。
user: Please translate the following sentence from English to Chinese: Note 10  Securities borrowing, securities lending, repurchase and reverse repurchase agreements

assistant: 附註10 借入證券、借出證券、回購及反向回購協議
user: Please translate the following sentence from English to Chinese: Trading portfolios For the purposes of our disclosure, value-at-risk (VaR) is used to quantify market risk exposures in our trading portfolios. Value-at-risk VaR is a statistical measure of market risk, representing the market risk losses that could potentially be realized over a set time horizon at an established level of confidence.

assistant: 買賣組合就本行披露目的而言，風險價值用於量化本行買賣組合的市場風險承擔。 風險價值風險價值爲市場風險的統計性計量方法，反映在設定的可信度上於一段期間內有潛在可能實現的市場風險虧損。
user: Please translate the following sentence from English to Chinese: In JPMorgan Chase Bank, N.A.’s wholesale portfolio, risk concentrations are evaluated primarily by industry and geographic region, and monitored regularly on both an aggregate portfolio level and on an individual customer basis.

assistant: 在JPMorgan Chase Bank, N.A.的批發組合中，風險集中乃主要按行業及地區評估，並在總組合層面以及個人客戶層面定期進行監督。
user: Please translate the following sentence from English to Chinese: Non-collateralised structured products The Warrants are not secured on any of our or our Guarantor's assets or any collateral. Credit risk If you invest in the Warrants, you are relying on our creditworthiness and our Guarantor’s creditworthiness and of no other person.

assistant: 無抵押結構性產品權證並無以我們或我們的擔保人的資產或任何抵押品作抵押。 信譽風險如閣下購買權證，閣下是倚賴我們及我們的擔保人而非任何其他人士的信譽。
user: Please translate the following sentence from English to Chinese: (iii) the Trustee ceases to be authorised under the Fund or Trust to hold the property of the Fund or Trust in its name and perform its obligations under the Trust Deed;

assistant: (iii)受託人不再根據基金或信託獲授權以其名義持有基金或信託的財產及根據信託契據履行其責任；
user: Please translate the following sentence from English to Chinese: The Company has repurchased a total of US$72,600,000 in principal (the "Repurchased Notes") of the Notes via open market during the period from November 2016 to the date of this announcement, of which US$72,600,000 in principal amount of the Notes are held in treasury by the company pending cancellation. The company intends to deliver these repurchased notes to the applicable trustee for cancellation as soon as possible.

assistant: 本公司宣佈自 2016 年 11 月起至本公告日期間透過公開市場購入合計本金額爲 72,600,000 美元（「回購票據」）的票據，本金金額爲 72,600,000 美元的票據由本公司以庫存方式持有以待註銷，本公司計劃在切實可行時儘快將此回購的票據送交適用受託人登出。
user: Please translate the following sentence from English to Chinese: As an authorised institution regulated by the Hong Kong Monetary Authority, we are subject to and bound by the FIRO.

assistant: 作爲受香港金融管理局規管的認可機構，我們須受FIRO規管及約束。
user: Please translate the following sentence from English to Chinese: (a) Includes Negotiable Order of Withdrawal (“NOW”) accounts, and certain trust accounts.

assistant: (a) 包括可轉讓提取定單（「NOW 」）賬戶及若干信託賬戶。
user: Please translate the following sentence from English to Chinese: However, the lease agreements do not contain contingent rent payment clauses and purchase options.

assistant: 而，租賃協議並不包括或然租賃款項條款及購入權。
user: Please translate the following sentence from English to Chinese: It is generally more difficult to provide quotes momentarily when prices are changing rapidly;

assistant: 一般而言，當價格迅速變動時較難立刻提供報價；
user: Please translate the following sentence from English to Chinese: The structured products constitute general unsecured contractual obligations of us as the issuer and of no other person and will rank equally among themselves and with all our and the guarantor’s other unsecured obligations (save for those obligations preferred by law) upon liquidation.

assistant: 結構性產品構成本公司作爲發行人（而非任何其他人士）的一般性無抵押合約責任，倘若本公司清盤，各結構性產品彼此之間以至與本公司及擔保人的所有其他無抵押責任（法律規定優先的責任除外）具有同等地位。
user: Please translate the following sentence from English to Chinese: (i) in the case of a Subdivision, the Entitlement shall be increased whereas the Exercise Price (which shall be rounded to the nearest 0.001) shall be decreased in the same ratio as the Subdivision;

assistant: (i) 就分拆而論，權益須因而增加，而行使價（取至最接近的0.001）須按分拆的相同比率而予以減低；
user: Please translate the following sentence from English to Chinese: Coface SA Member of the Supervisory Board of:

assistant: Coface SA 以下公司之監事會成員：
user: Please translate the following sentence from English to Chinese: Cash Payments The table below presents first-lien and home equity loan repurchases and indemnification payments for 2013 and 2012.

assistant: 現金付款 下表呈列二零一三年及二零一二年的第一留置權及房屋淨值貸款購回及支付賠償。
user: Please translate the following sentence from English to Chinese: Available−for− sale Marketable Equity Securities

assistant: 可供出售有價股本 證券
user: Please translate the following sentence from English to Chinese: If there has been a reduction in the estimated unguaranteed residual value used to calculate the lessor’s gross investment in the finance lease, the present value of this reduction is booked as a loss under Expenses from other activities in the income statement and as a reduction of lease finance receivables on the asset side of the balance sheet.

assistant: 如用於覈算出租人融資租賃總投資的估計無擔保殘值減少，現值削減記入於收益表內其他業務之開支，並於資產負債表內記入資產方面之租賃融資應收賬款之削減。
user: Please translate the following sentence from English to Chinese: The occurrence of certain events (including, without limitation, a rights issue, bonus issue or cash distribution by the Company, a subdivision or consolidation of the underlying Share or a restructuring event affecting the Company) may entitle us to adjust the terms and conditions of the Warrants.

assistant: 當發生若干事件（包括但不限於公司進行供股、派送紅股或作出現金分派、相關股份的分拆或合併或影響公司的重組事項），我們有權調整認股權證的條款及細則。