billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: We have included references to websites in this document to indicate how further information may be obtained. Information appearing on those websites does not form part of the Listing Documents.

assistant: 我們已於本文件載入有關網站的提述，以指明如何可取得進一步資料。 於該等網站顯示的資料並不構成上市文件的一部分。
user: Please translate the following sentence from English to Chinese: 1. On 2 November 2017, Credit Suisse Group AG and Credit Suisse AG filed with the Securities and Exchange Commission a Form 6-K, which contains Credit Suisse AG (Bank) financial report for the third quarter of 2017.

assistant: 1. 於 2017 年 11 月 2 日，Credit Suisse Group AG 及 Credit Suisse AG 向美國證券交易委員會提交了一份表格 6-K，其中載有 Credit Suisse AG (銀行) 二零一七年第三季財務報告。
user: Please translate the following sentence from English to Chinese: The most significant defined contribution plan is the Citigroup 401(k) Plan sponsored by Citigroup Inc. in the U.S. Under the Citigroup 401(k) Plan, eligible U.S. employees receive matching contributions of up to 6% of their eligible compensation for 2014 and 2013, subject to statutory limits. Additionally, for eligible employees whose eligible compensation is $100,000 or less, a fixed contribution of up to 2% of compensation is provided.

assistant: 其中最重要的界定供款計劃爲於美國 Citigroup Inc. 資助的 Citigroup 401 (k) 計劃。 根據 Citigroup 401 (k) 計劃，合資格的美國員工於二零一四年及二零一三年獲得高達其合資格薪酬6％的配對供款（受法定限額所限）。 此外，薪酬爲 10 萬元或以下的合資格僱員可有高達 2％的固定薪酬供款。
user: Please translate the following sentence from English to Chinese: For illiquid securities or other financial assets, the fair value of the collateral is estimated using a discounted cash flow model.

assistant: 對於流通性不足的證券或其他金融資產，抵押品公允價值使用貼現現金流量模型估計。
user: Please translate the following sentence from English to Chinese: As such, reputational risks often constitute follow-on risks to the other risk categories described above. Vontobel’s ability to conduct its business depends to a signiﬁcant extent on its reputation, which it has built over the bank’s long history.

assistant: 因此，聲譽風險經常構成上述其他風險類別的後續風險。 Vontobel 進行業務的能力很大程度上取決於其聲譽，而 Vontobel 在本行悠長曆史中建立了卓著的聲譽。
user: Please translate the following sentence from English to Chinese: In addition, JPMorgan Chase Bank, N.A. has not historically provided any financial support to the CLN vehicles over and above its contractual obligations.

assistant: 此外，JPMorgan Chase Bank, N.A. 過往並無向信貸關聯票據工具提供任何超越其合約義務的財務支援。
user: Please translate the following sentence from English to Chinese: Other notional values2, 7

assistant: 其他名義價值2, 7
user: Please translate the following sentence from English to Chinese: If the Index Compiler does not offer any replacement or substitute index, we will have an option either to terminate the use of the Index or continue to use the formula of the Index and its constituent stocks existing immediately prior to such cessation for the sole purpose of calculating the Cash Settlement Amount and any related value of the CBBCs.

assistant: 假如指數編制人並不提供任何替補或替代指數，我們可以選擇停止採用指數，或採用緊接停止計算前的指數公式及其成份股，惟僅用作計算牛熊證的現金結算金額及任何有關價值。
user: Please translate the following sentence from English to Chinese: fair values are determined using directly quoted prices in active markets for identical assets and liabilities.

assistant: 利用活躍市場對相同資產及負債的直接報價釐定公允價值。
user: Please translate the following sentence from English to Chinese: The Corporation establishes a rewards liability based upon the points earned that are expected to be redeemed and the average cost per point redeemed.

assistant: 持卡人獎勵協議本公司提供獎勵計劃，讓持卡人賺取積分以換取包括現金、旅遊及折扣產品等廣泛類型的獎勵。
user: Please translate the following sentence from English to Chinese: or (iii) otherwise adversely regulates the purchase or holding of the Settlement Currency such that additional costs are imposed in obtaining the Settlement Currency which would not be imposed in the absence of such laws, regulations, directives or guidelines, or if the cost of obtaining the Settlement Currency at the Exchange Rate is determined by the Issuer to be excessive because of a disruption in the foreign exchange market relating to the Settlement Currency, then, upon notice from the Issuer to Warrant Holders in accordance with Condition 10 to such effect, Warrant Holders who have exercised their Warrants in accordance with Condition 4 shall receive, at the option of the Issuer, in lieu of the Settlement Currency, an amount equal to the Cash Settlement Amount in any other currency as determined by the Issuer.

assistant: 或(iii)以其他方式對購買或持有結算貨幣實施不利之管制，導致於取得結算貨幣時之成本增加（如非實施上述法例、規例、指示或指引則不會出現增加者），或倘若因出現干擾有關結算貨幣之外匯市場之事件而使發行人決定按之匯率取得結算貨幣之成本過高，則於發行人根據細則 10 向權證持有人發出通知後，發行人可選擇以任何其他貨幣向已根據細則 4 行使權證之權證持有人支付相當於現金結算金額之款項。
user: Please translate the following sentence from English to Chinese: The change in classification did not have any material effect on valuation.

assistant: 分類變動對估值並無任何重大影響。
user: Please translate the following sentence from English to Chinese: Total Capital Ratio .

assistant: 總資本比率.
user: Please translate the following sentence from English to Chinese: The Group credit approval process involves a detailed assessment of the counterparty’s creditworthiness and also the risks related to the specific type of credit facility applied for.

assistant: 本集團的信用審批程序包括詳細評估對手的信譽，以及所申請的特定信貸種類有關的風險。
user: Please translate the following sentence from English to Chinese: Wealth management includes private banking business and related assets in Hong Kong.

assistant: 財富管理包括提供予在香港之私人銀行業務及相關資產。
user: Please translate the following sentence from English to Chinese: Rule published by the CFTC and available at 78 FR 45316 – 45317 or any subsequent guidance issued by the CFTC (for the purposes of this document a “CFTC U.S. Person”) or to others for offer or sale to or for the account or benefit of any such CFTC U.S. person.

assistant: CFTC 頒佈及於 78 FR 45316 – 45317 可獲得的規則，或 CFTC 頒佈的任何後續指引（就本文件目的而言，「CFTC美籍人士」）（或代該CFTC美籍人士或爲其利益提呈發售或出售的其他人士提呈發售或出售權證），或代其或爲其利益直接或間接發售、出售、交付或交易權證。
user: Please translate the following sentence from English to Chinese: Estimated unrecognized compensation expense The following table represents the estimated unrecognized compensation expense (including the value of leverage components) of awards granted for 2009 and prior years.

assistant: 估計未確認薪酬開支下表列出二零零九年及以往年度所授出獎勵的未確認薪酬開支（包括額外成份的價值）。
user: Please translate the following sentence from English to Chinese: Total HK$'000

assistant: 超過一年千港元
user: Please translate the following sentence from English to Chinese: If the Cash Settlement Amount is zero or negative, or is equal to or less than the Exercise Expenses, you will lose all of your investment.

assistant: 倘現金結算額爲零或負數，或等於或低於行使費用，則閣下將損失閣下的所有投資。
user: Please translate the following sentence from English to Chinese: (i) Other reserves

assistant: (i) 其他儲備
user: Please translate the following sentence from English to Chinese: (i) is involved in the offer of any Structured Product in any way, or (ii) has any obligation to consider the interest of the holders of any Structured Product in taking any actions that might affect the value of any Structured Product;

assistant: (i) 概無以任何形式參與結構性產品之發售； 或 (ii) 亦無義務在採取任何可能影響任何結構性產品之價值之行動時考慮結構性產品持有人之權益；
user: Please translate the following sentence from English to Chinese: KEY RISK FACTORS You must read these key risk factors together with the risk factors set out in our Base Listing Document.

assistant: 主要風險因素 閣下必須連同我們的基本上市文件所載的風險因素一併閱讀以下主要風險因素。
user: Please translate the following sentence from English to Chinese: 15. Governing Law The Warrants, the Global Certificate and the Registrar’s Agreement will be governed by and construed in accordance with the laws of the Hong Kong Special Administrative Region of the People’s Republic of China (Hong Kong).

assistant: 15. 管轄法例權證、總額證書和過戶登記處協議將受中華人民共和國香港特別行政區（「香港」）法例管 轄，並須按香港法例詮釋。
user: Please translate the following sentence from English to Chinese: 25 January 2019

assistant: 2019 年 1 月 25 日
user: Please translate the following sentence from English to Chinese: Resolution and recovery regime We, UBS AG, are incorporated in Switzerland. Under the Swiss Banking Act, the Swiss Financial Market Supervisory Authority FINMA is able to exercise broad statutory powers with respect to Swiss banks and Swiss parent companies of financial groups, such as UBS AG and UBS Group AG (i.e. our holding company), if there is justified concern that the entity is over-indebted, has serious liquidity problems or, after the expiration of any relevant deadline, no longer fulfils capital adequacy requirements.

assistant: 解散及復甦機制我們（即瑞士銀行）於瑞士註冊成立。 根據瑞士銀行法，倘存在合理憂慮實體負債過重、擁有嚴重的流動資金問題或於任何相關期限屆滿後不再符合資本充足率要求，則瑞士金融市場監督管理局（「FINMA」）能夠就瑞士的銀行及瑞士的金融集團的母公司（如瑞士銀行及瑞銀集團有限公司（即我們的控股公司））行使廣泛的法定權力。
user: Please translate the following sentence from English to Chinese: The WaMu Global Settlement resolves numerous disputes among WMI, JPMorgan Chase, the FDIC in its capacity as receiver for Washington Mutual Bank and the FDIC in its corporate capacity, as well as those of significant creditor groups, including disputes relating to the Disputed Assets.

assistant: WaMu 總和解解決許多 WMI、JPMorgan Chase、作爲華盛頓互惠銀行破產管理人的 FDIC 及作爲公司的 FDIC 以及重要的債權人羣組之間的爭議，包括與爭議資產相關的爭議。
user: Please translate the following sentence from English to Chinese: This document is for information purposes only and does not constitute an offer, an advertisement or invitation to the public to subscribe for or to acquire any Structured Products.

assistant: 本文件僅供參考，並不構成對公衆認購或購買任何結構性產品的要約、廣告或邀請。
user: Please translate the following sentence from English to Chinese: Contingent funding sources are maintained to provide strategic liquidity to meet unexpected and material cash outflows.

assistant: 本集團維持應急融資來源，能提供策略性的流動資金，以應付未能預計的大量資金需求。
user: Please translate the following sentence from English to Chinese: UNAUDITED CONSOLIDATED INTERIM FINANCIAL INFORMATION OF THE GUARANTOR AND SUBSIDIARIES AS OF AND FOR THE PERIOD 1 JANUARY 2014 TO 30 JUNE 2014

assistant: 擔保人及其附屬公司於二零一四年六月三十日及二零一四年一月一日至二零一四年六月三十日止期間 的未經審覈綜合中期財務資料
user: Please translate the following sentence from English to Chinese: Wealth Management income was lower, impacted by weaker markets during the year.

assistant: 財富管理收入在年內市場較爲疲弱的影響下有所下降。
user: Please translate the following sentence from English to Chinese: During 2013, we completed nearly 170,000 customer loan modifications with a total unpaid principal balance of approximately $35 billion, including approximately 52,000 permanent modifications under the U.S. government’s Making Home Affordable Program.

assistant: 二零一三年完成近 170,000 名客戶的貸款修訂，未償還本金餘額總計約350億美元，包括約52,000名客戶根據美國政府的房貸可負擔計劃作出永久修訂。
user: Please translate the following sentence from English to Chinese: “Closing Level” has the meaning given to it in the relevant Supplemental Listing Document, subject to any adjustment in accordance with Condition 5;

assistant: 「收市水平」具有有關補充上市文件所賦予的涵義，可根據細則 5 作出任何調整；
user: Please translate the following sentence from English to Chinese: In the case of a prolonged suspension period, the price of the Warrants may be subject to a significant impact of time decay due to such prolonged suspension and may fluctuate significantly upon resumption of trading, which may adversely affect your investment. Possible limited secondary market The Liquidity Provider may be the only market participant for the Warrants and therefore the secondary market for the Warrants may be limited.

assistant: 暫停買賣 倘相關股份暫停於聯交所買賣，則權證將暫停買賣一段相若期間。 如延長暫停買賣期間，則權證的價格或會因該延長暫停買賣而產生的時間耗損而有重大影響，並可能在恢復買賣時出現大幅波動，對閣下的投資有不利影響。
user: Please translate the following sentence from English to Chinese: The initial payment will be paid after January 20, 2013, but no later than March 15, 2013.

assistant: 首次付款將於二零一三年一月二十日後但不遲於二零一三年三月十五日支付。
user: Please translate the following sentence from English to Chinese: During 2013, net cash used in financing activities of $95.4 billion primarily reflected a decrease in federal funds purchased and securities loaned or sold under agreements to repurchase and net reductions in long-term debt, partially offset by growth in short-term borrowings and deposits.

assistant: 於二零一三年，融資活動所用現金淨額爲 954 億美元，主要反映根據購回協議購買的聯邦基金及借出或出售的證券減少及長期債務淨減少，惟部分被短期借貸及存款增加所抵銷。
user: Please translate the following sentence from English to Chinese: Our auditors do not have any shareholding in our company or any of our subsidiaries, nor do they have the right (whether legally enforceable or not) to subscribe for or to nominate persons to subscribe for our securities or our subsidiaries’ securities.

assistant: 本公司的核數師在本公司或其任何附屬公司中均無持有任何股份，亦無權（無論可依法執行與否）認購或提名任何人認購本公司證券或其任何附屬公司的證券。
user: Please translate the following sentence from English to Chinese: On September 27, 2007, plaintiffs filed a new motion for class certification in the district court, and on November 14, 2007, Goldman, Sachs & Co. and the other defendants moved to dismiss the amended complaints.

assistant: 於二零零七年九月二十七日，原告人向地區法院提交新的動議，於二零零七年十一月十四日，Goldman, Sachs & Co.及其他被告人動議撤銷修訂控訴。
user: Please translate the following sentence from English to Chinese: Committee meetings, with the participation of representatives of the Human Resources Department, the Finance Department and the Risk Division, are organised in order to define Group guidelines for employee benefits investment and management, to validate decisions and to follow up the associated risks for the Group.

assistant: 組織委員會會議（人力資源部、財務部及風險部派駐代表），爲集團有關僱員福利投資及管理界定指引，批准有關決定，並跟進與集團相關的風險。
user: Please translate the following sentence from English to Chinese: Full version of the press releases are available at www.fortis.com/press.

assistant: 新關發佈的全文可於網頁www.fortis.com/press瀏覽。
user: Please translate the following sentence from English to Chinese: Who should buy the warrants?

assistant: 誰應購買權證？
user: Please translate the following sentence from English to Chinese: “Index” has the meaning given to it in the relevant Launch Announcement and Supplemental Listing Document;

assistant: 「指數」具有有關發行公告及補充上市文件所賦予之涵義；
user: Please translate the following sentence from English to Chinese: Past due 2-3 months £m

assistant: 逾期兩至三個月 百萬英鎊
user: Please translate the following sentence from English to Chinese: 1 Includes Global Asset Management and the Corporate Center.

assistant: 1包括環球資產管理及公司中心。
user: Please translate the following sentence from English to Chinese: Issuance during the year There was no issuance during the year.

assistant: 年內發行年內概無任何發行。
user: Please translate the following sentence from English to Chinese: Sales and trading revenue, excluding net DVA, was $11.8 billion in 2011 compared to $16.4 billion in 2010.

assistant: 銷售及交易收益（不包括被扣賬估值調整收益淨額）於二零一一年爲 118 億美元，而二零一零年爲164億美元。
user: Please translate the following sentence from English to Chinese: The allowance for loan losses is determined using various inputs, including industry default and loss data, current macroeconomic indicators, borrower’s capacity to meet its financial obligations, borrower’s country of risk, loan seniority and collateral type. Management’s estimate of loan losses entails judgment about loan collectability at the reporting dates, and there are uncertainties inherent in those judgments.

assistant: 貸款虧損準備使用多個相異輸入資料而釐定，包括行業違約及虧損數據、現時宏觀經濟指標、借貸人履行財務責任的能力、借貸人所屬國家風險、貸款優先級別及抵押品類別。 管理層對貸款虧損的估計包括基於報告日期而對可收回貸款能力作出的判斷，而該等判斷存在不確定因素。
user: Please translate the following sentence from English to Chinese:  the Master Instrument executed by us and our Guarantor on 1 April 2016;

assistant: 我們及我們的擔保人於 2016 年 4 月 1 日簽訂之主要文據；
user: Please translate the following sentence from English to Chinese: No application has been made to list the Further Warrants on any other stock exchange.

assistant: 概無申請將增發認股權證於任何其他證券交易所上市。
user: Please translate the following sentence from English to Chinese: (a) Meetings of Contractholders.

assistant: (a) 牛熊證持有人會議。
user: Please translate the following sentence from English to Chinese: EXHIBIT A The Company also holds various non-strategic investments in leveraged buyout funds and other hedge funds that previously were required to be accounted for under the equity method.

assistant: 附件A 本公司亦持有於槓桿收購基金及其他對沖基金的多項非策略性投資，其之前須根據權益法入帳。
user: Please translate the following sentence from English to Chinese: The price input is also a significant unobservable input for certain equity securities, however, the range of price inputs varies depending on the nature of the position, the number of shares outstanding and other factors.

assistant: 就若干股票證券而言，價格輸入數據亦爲重大的不可觀察輸入數據，然而，價格輸入數據的範圍變動，視乎倉盤的性質、發行在外的股份數目及其他因素而定。
user: Please translate the following sentence from English to Chinese: (f) Cash Settlement Subject to and in accordance with these Conditions, the Issuer will make a payment, in respect of every Board Lot, to the relevant Warrantholder equal to the Cash Settlement Amount (net of any Exercise Expenses).

assistant: (f) 現金結算 受限於及根據該等細則，發行人將就每手買賣單位向有關的權證持有人支付相等於現金結算金額（扣除任何行使費用）的款項。
user: Please translate the following sentence from English to Chinese: Effect of the combination of risk factors unpredictable Two or more risk factors may simultaneously have an effect on the value of a series of Structured Products such that the effect of any individual risk factor may not be predictable.

assistant: 風險因素的綜合影響難以預料個別系列結構性產品的價值可能同時受到兩項或以上的風險因素所影響，以致難以預料任何個別風險因素的影響。
user: Please translate the following sentence from English to Chinese: 2 Excludes a loan of CHF 1,500,000 held by David W. Syz as of December 31, 2012, who stepped down from the Board as of April 26, 2013.

assistant: 2 不包括David W. Syz截至二零一二年十二月三十一日所持1,500,000瑞士法 郎貸款，David W. Syz已於二零一三年四月二十六日辭任董事會成員。
user: Please translate the following sentence from English to Chinese: Available capital is allocated across competing demands, guided by the policies outlined above, and to ensure regulatory compliance.

assistant: 已有資本經上述政策指導並在競爭需求中予以分配，且須確保遵守相關法規。
user: Please translate the following sentence from English to Chinese: In addition, these stress tests are constructed using both historical events and forward-looking hypothetical scenarios. Firmwide stress testing combines market, credit, operational and liquidity risks into a single combined scenario. Firmwide stress tests are primarily used to assess capital adequacy as part of our capital planning and stress testing process;

assistant: 此外，該等壓力測試利用過住事件及前瞻性假設情況來進行構建。 公司壓力測試將市場、信貸、營運及流動資金風險綜合爲單一合併情況。
user: Please translate the following sentence from English to Chinese: The benefit obligation is defined as the projected benefit obligation for pension plans and the accumulated postretirement benefit obligation for postretirement plans.

assistant: 福利責任界定爲退休金計劃的預計福利責任及退休後計劃的累計退休後福利責任。
user: Please translate the following sentence from English to Chinese: (1) Net interest income and net interest yield include fees earned on overnight deposits placed with the Federal Reserve and fees earned on deposits, primarily overnight, placed with certain non-U.S. central banks.

assistant: (1) 淨利息收入及淨利息收益率包括存放於聯儲局的隔夜存款所賺取的費用及存放於若干外國中央銀行的存款（主要爲隔夜存款）所賺取的費用。
user: Please translate the following sentence from English to Chinese: “Closing Level” has the meaning given to it in the relevant Supplemental Listing Document, subject to any adjustment in accordance with Product Condition 5;

assistant: 「收市水平」具有有關補充上市文件賦予的涵義，可根據產品細則5予以調整；
user: Please translate the following sentence from English to Chinese: (i) three-month LIBOR plus 0.77% and (ii) 4.00%.

assistant: (i)三個月倫敦銀行同業拆息加0.77%及(ii)4.00%。
user: Please translate the following sentence from English to Chinese: 2 November 2017 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: 二零一七年十一月二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: (c) Transfer. Transfers of ELIs may be effected only in Board Lots or integral multiples thereof in CCASS (as defined below) in accordance with the CCASS Rules (as defined below).

assistant: (c) 轉讓。 股票掛鉤票據只可根據中央結算系統規則（定義見下文）於中央結算系統（定義見下文）內以一手買賣單位或其完整倍數轉讓。
user: Please translate the following sentence from English to Chinese: (2) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services.

assistant: (2) 主要包括投資基金行政管理、第三方收款、商業活期存款 賬戶及若干信用卡服務的收費。
user: Please translate the following sentence from English to Chinese: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders. Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

assistant: 規例 S-T 第 101(b)(1) 條規定，只有在純粹提供隨附的年報予證券持有人的情況下，方可以硬本提交表格 6-K。 請標明登記人是否依照規例 S-T 第 101(b)(7) 條許可以硬本提交表格 6-K：
user: Please translate the following sentence from English to Chinese: Investment property, held in respect of unit-linked contracts, is valued at fair value at fair value or equivalent, with changes in the income statement recognised in the income statement.

assistant: 就與單位信託有關的合約持有的投資物業，按公允價值或其等值估值，變動於收入報表確認。
user: Please translate the following sentence from English to Chinese: If any Taxes are required to be withheld from any amounts payable to any Beneficiary hereunder, the amounts so payable to such Beneficiary shall be increased to the extent necessary to yield to such Beneficiary (after payment of all Taxes) the amounts payable hereunder in the full amounts so to be paid.

assistant: 倘須據此於應付任何受益人款項中扣除任何稅項，該應付有關受益人款項須增加至據此須向有關受益人發放的悉數金額（於支付所有稅項後）。
user: Please translate the following sentence from English to Chinese: However, the majority of income related to derivative instruments is recorded in trading account profits.

assistant: 然而，與衍生工具有關的大部分收入均計入交易賬溢利。
user: Please translate the following sentence from English to Chinese: +59 million euros;

assistant: +5,900 萬歐元；
user: Please translate the following sentence from English to Chinese: For the transactions where interest rate risk is hedged, the periodic payments and receipts arising from interest rate contracts which are qualifying hedging instruments for or individually managed in conjunction with interest bearing financial assets are first netted together and then combined with the interest income from the corresponding financial assets.

assistant: 就已對沖利率風險的交易而言，作爲帶息金融資產的合格對沖工具或可個別地與帶息金融資產共同管理的利率合約所產生的定期支出及收入首先抵銷，淨額與其相關金融資產產生的利息收入合併。
user: Please translate the following sentence from English to Chinese: In particular, the US Department of Justice (“DOJ”) is examining whether certain US clients sought, with the assistance of UBS client advisors, to evade their US tax obligations by avoiding restrictions on their securities investments imposed by the Qualified Intermediary Agreement (“QIA”) UBS entered into with the US Internal Revenue Service (“IRS”) in 2001.

assistant: 其中，美國司法部（「司法部」）正調查是否有美國客戶尋找瑞銀客戶顧問協助，規避瑞銀與美國國內稅收署（「國稅署」）在二零零一年達成的合資格中介人協議（「QIA」）對其證券投資的限制，從而逃避美國稅務責任。
user: Please translate the following sentence from English to Chinese: The Cash Settlement Amount minus the determined Exercise Expenses shall be despatched no later than the Settlement Date by crediting that amount in accordance with the CCASS Rules, to the Designated Bank Account. If as a result of a Settlement Disruption Event, it is not possible for the Issuer to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Holder on the original Settlement Date, the Issuer shall use its reasonable endeavours to procure payment electronically through CCASS by crediting the relevant Designated Bank Account of the Holder as soon as reasonably practicable after the original Settlement Date.

assistant: 假如發生交收干擾事件，而使發行人不可能於原定結算日安排經中央結算系統以電子付款形式存款於持有人的有關指定銀行戶口，發行人須合理盡力於原定結算日後於合理可行的情況下儘快安排經中央結算系統以電子付款形式將款項存入持有人的有關指定銀行戶口。