billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: and/or (iii) the Liquidity Provider’s response time for a quote may be significantly longer than its normal standard. Adjustment related risk 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 and a restructuring event affecting the Company) may entitle us to adjust the terms and conditions of the Warrants.

assistant: 及／或 (iii) 流通量提供者回復報價的所需時間或會大幅長於其一般水平。 與調整有關的風險 當發生若干事件（包括但不限於公司進行供股、發行紅股或作出現金分派、掛鉤股份的拆細或合併或影響公司的重組事項），我們有權調整權證的條款及條件。
user: Please translate the following sentence from English to Chinese: (vii) if the underlying Shares or the stock market experiences exceptional price movement and high volatility over a short period of time which materially affects the Liquidity Provider’s ability to source a hedge or unwind an existing hedge;

assistant: (vii) 若掛鉤股份或股票市場於短時間內出現異常價格變動及高波幅水平，導致嚴重影響流通量提供者尋求對沖或將現有對 衝平倉的能力；
user: Please translate the following sentence from English to Chinese: The Financial Institutions (Resolution) Ordinance may adversely affect the Warrants On 7 July 2017, the Financial Institutions (Resolution) Ordinance (Cap. 628) of Hong Kong (the “FIRO”) came into operation.

assistant: 《金融機構（處置機制）條例》或會對權證有不利影響於二零一七年七月七日，《金融機構（處置機制）條例》（香港法例第 628 章）（「F I R O」）生效。
user: Please translate the following sentence from English to Chinese: Interest rate risk in the banking book arises from balance sheet positions such as Loans, Due from customers, Debt issued, Financial assets available for sale, Financial assets held to maturity, certain Financial assets and liabilities designated at fair value, derivatives measured at fair value, including derivatives used for cash flow hedge accounting purposes, as well as related funding transactions.

assistant: 銀行賬冊中的利率風險來自資產負債表持倉，如貸款、應收客戶款項、已發行債務、可供出售金融資產、持至到期金融資產、若干指定爲按公平值列賬的金融資產及負債、按公平值列賬的衍生工具（包括用於現金流量對沖會計的衍生工具），以及相關的融資交易。
user: Please translate the following sentence from English to Chinese: Therefore, movements in the price of the Warrants may not be proportionate or may even be opposite to the price movement of the underlying Unit.

assistant: 因此，認股權證的價格變動未必與相關單位的價格變動成比例，甚至可能背道而馳。
user: Please translate the following sentence from English to Chinese: Estimation risk is greater for derivative asset and liability positions that are either option-based or have longer maturity dates where observable market inputs are less readily available, or are unobservable, in which case, quantitative-based extrapolations of rate, price or index scenarios are used in determining fair values.

assistant: 倘可觀察市場輸入資料較難即時取得或屬不可觀察，則按期權基準計算或有較長到期日的衍生工具資產及負債倉盤的估計風險較大； 於該情況下，於釐定公平值時會使用利率、價格或指數情況按量化基準計算的外推法。
user: Please translate the following sentence from English to Chinese: In addition, the assets are generally restricted only to pay such liabilities.

assistant: 此外，該等資產一般僅限於支付該等責任。
user: Please translate the following sentence from English to Chinese: Until the position is covered by selling or buying an equivalent amount of the same currency or by entering into a financing arrangement denominated in the same currency, the Company is exposed to a risk that the exchange rate may move against it.

assistant: 於透過賣出或買入相當於同一貨幣的金額，或透過訂立以同一貨幣定值的融資安排補倉前，本公司仍須承受因利率變動而對其不利的風險。
user: Please translate the following sentence from English to Chinese: The directors of the Company had taken the following main trainings during the Reporting Period:

assistant: 報告期內，公司董事的主要培訓情況如下：
user: Please translate the following sentence from English to Chinese: The Volcker Rule prohibits “proprietary trading,” but permits activities such as underwriting, market making and risk-mitigation hedging, requires an extensive compliance program and includes additional reporting and record keeping requirements.

assistant: Volcker規則禁止「自營交易」，惟允許包銷、市場莊家活動及風險扺銷對沖等活動，規則規定廣泛的合規計劃並納入額外的報告與記錄保存規定。
user: Please translate the following sentence from English to Chinese: If the Issuer becomes insolvent or defaults on its obligations under the Structured Products and the Guarantor becomes insolvent or defaults on its obligations under the Guarantee (as defined below), you may not be able to recover all or even part of the amount due under the Structured Products (if any).

assistant: 倘發行人無力償債或未能履行其於結構性產品項下的責任，或擔保人無力償債或擔保人未能履行其於擔保書（定義見下文）項下的責任，則　閣下可能無法收回有關結構性產品的全部或甚至部分應收款項（如有）。
user: Please translate the following sentence from English to Chinese: Barclays Bank PLC Annual Report 2008 43

assistant: Barclays Bank PLC 二零零八年年報 43
user: Please translate the following sentence from English to Chinese: (a) in respect of a series of call Warrants:

assistant: 「現金結算款」（就每手買賣單位而言）指： (a) 如屬認購權證系列：
user: Please translate the following sentence from English to Chinese: Where vesting conditions are related to market conditions, these are fully reflected in the fair value initially determined at grant date and as a result, the charges for the services received are recognised regardless of whether or not the market related vesting condition is met, provided that the non-market vesting conditions are met.

assistant: 若授予條件與市場條件相關，會完全在初步按授予日釐定的公平價值中反映，因此，只要符合非市場授予條件，不管是否符合市場相關授予條件，獲得服務的費用會被確認。
user: Please translate the following sentence from English to Chinese: 22 HUATAI SECURITIES CO., LTD. Company Profile and Key Financial Indicators

assistant: 22 華泰證券股份有限公司 公司簡介和主要財務指標
user: Please translate the following sentence from English to Chinese: Its products are distributed to institutional clients, indirectly through wholesale channels, and also by cooperation partners.

assistant: 其產品透過批發渠道間接分銷予機構客戶，亦通過合作伙伴分銷予機構客戶。
user: Please translate the following sentence from English to Chinese: (i) be under any obligation to deliver to such exercising Warrantholder or any subsequent beneficial owner of the Shares any letter, certificate, notice, circular, dividend or any other document or payment whatsoever received by the Issuer or its agent or nominee in its capacity as the registered holder of such Shares;

assistant: (i) 無義務向行使權證的權證持有人或股份的任何其後的實益所有人交付其作爲股份的登記持有人而收到的任何信函、證書、通知、通告、股息或其他任何文件或付款；
user: Please translate the following sentence from English to Chinese: interest rate and foreign exchange derivatives primarily used to manage interest rate and foreign exchange risks of securitization entities (See Note 6 on pages 25–33 of these Consolidated Financial Statements for further information on derivatives).

assistant: 主要用作管理證券化實體的利率及外匯風險（有關衍生工具的更多資料，請參閱本綜合財務報表第 25至33頁的附註6）。
user: Please translate the following sentence from English to Chinese: To comply with HKMA’s requirements as stated in the Supervisory Policy Manual “Supervisory Review Process”, the Group has implemented its internal capital adequacy assessment process (ICAAP).

assistant: 爲符合香港金融管理局監管政策手冊「監管審查程序」內的要求，本集團已建立內部資本充足評估程序(ICAAP)。
user: Please translate the following sentence from English to Chinese: Entitlement x (Closing Price - Strike Price) x one Board Lot

assistant: 權利 x （收市價–行使價）x 一個買賣單位
user: Please translate the following sentence from English to Chinese: If and whenever the Company shall make a Cash Distribution credited as fully paid to the holders of Shares generally, the Entitlement will be adjusted to take effect on the Business Day on which trading in the Shares of the Company becomes ex-entitlement in accordance with the following formula:

assistant: 倘及當該公司向股份持有人作出列賬繳足的現金分派，則權利金將根據以下公式調整並在該公司股份成爲除權買賣的營業日開始生效：
user: Please translate the following sentence from English to Chinese: The structured products are not bank deposits and are not insured or guaranteed by the United States Federal Deposit Insurance Corporation (the FDIC), or any other governmental agency, nor is it an obligation of, or guaranteed by, a bank.

assistant: 結構性產品並非銀行存款，並不獲美國聯邦存款保險公司（FDIC）或任何其他政府機構的保證或擔保，亦非任何銀行的債務或受任何銀行擔保。
user: Please translate the following sentence from English to Chinese: The change in fair value of these non-structured liabilities is reported in Principal transactions in the Company’s Consolidated Statement of Operations.

assistant: 該等非結構性負債的公允價值變動於本公司的綜合營運報表的自營交易內列報。
user: Please translate the following sentence from English to Chinese: As at the date of this announcement, the executive directors of the Company are Mr. KONG Fanxing and Mr. WANG Mingzhe, the non-executive directors of the Company are Mr. NING Gaoning (Chairman), Mr. YANG Lin, Mr. LIU Haifeng David, Mr. KUO Ming-Jian, Dr. CHEN Guogang and Mr. John LAW, and the independent non-executive directors of the Company are Mr. CAI Cunqiang, Mr. HAN Xiaojing, Mr. LIU Jialin and Mr. YIP Wai Ming.

assistant: 於本公告日期，本公司的執行董事爲孔繁星先生及王明哲先生； 本公司的非執行董事爲寧高寧先生（主席）、楊林先生、劉海峯先生、郭明鑑先生、陳國鋼博士及羅強先生； 以及本公司的獨立非執行董事爲蔡存強先生、韓小京先生、劉嘉凌先生及葉偉明先生。
user: Please translate the following sentence from English to Chinese: The composition of net revenues can also vary over the shorter term due to fluctuations in U.S. and global economic and market conditions.

assistant: 收入淨額的成份，在短時間內亦會因美國及全球經濟及市場狀況波動而變化。
user: Please translate the following sentence from English to Chinese: The preparation of the Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect reported amounts and disclosures. Realized results could differ from those estimates and assumptions.

assistant: 於編制符合美利堅合衆國公認會計原則的綜合財務報表時，管理層須作出會影響所報告金額及披露的估計及假設。 實際結果可能與該等估計及假設有差距。
user: Please translate the following sentence from English to Chinese: CBBCs are not principal protected and may become worthless Given the gearing effect inherent in the CBBCs, a small change in the Index level may lead to a substantial price movement in the CBBCs. Unlike stocks, the CBBCs have a limited life and will be early terminated upon the occurrence of a Mandatory Call Event or expire on the Expiry Date.

assistant: 牛熊證並非保本且於到期時可能毫無價值基於牛熊證既有的槓桿特點，指數水平的輕微變動會導致牛熊證的價格出現重大變動。 有別於股票，牛熊證的年期有限，並將於發生強制贖回事件時提早終止或於期滿日到期。
user: Please translate the following sentence from English to Chinese: When considering related matters, independent Directors of the Board of the Company gave independent opinions and related Directors abstained from voting, the procedure of which was legal and valid.

assistant: 公司董事會在審議關聯事項時，獨立董事發表獨立意見，關聯董事迴避表決，程序合法有效。
user: Please translate the following sentence from English to Chinese: Under the relevant terms and conditions of the structured products each as set out above, holders of the structured products are required to pay both buyer’s and seller’s stamp duty in respect of the transfer of the underlying shares following the exercise of the structured products.

assistant: 根據上述各自載列結構性產品的有關條款和細則，結構性產品持有人須於行使結構性產品後，就轉讓相關股份繳付買方及賣方的印花稅。
user: Please translate the following sentence from English to Chinese: All notices to the Warrantholders will be validly given if published in English and in Chinese on the HKEx website.

assistant: 所有在聯交所網站以中英文本向權證持有人發佈之通告均作有效發出。
user: Please translate the following sentence from English to Chinese: Credit card charge-backs Chase Paymentech Solutions, Card’s merchant services business and a subsidiary of JPMorgan Chase Bank, N.A., is a global leader in payment processing and merchant acquiring.

assistant: 信用卡退單 JPMorgan Chase Bank, N.A. 的卡商戶服務業務附屬公司 Chase Paymentech Solutions 成爲付款處理及商戶招募的全球領先者。
user: Please translate the following sentence from English to Chinese: Over the course of 2010, Sal. Oppenheim Group discontinued most of its investment banking activities via sale or wind-down.

assistant: 在2010 年度中，Sal. Oppenheim Group通過出售或關閉停止了其大多數投資銀行活動。
user: Please translate the following sentence from English to Chinese: What will a supplemental listing document specify?

assistant: 補充上市文件將載　有哪些內容？
user: Please translate the following sentence from English to Chinese: These temporary differences or tax loss carry forwards can also be used against future taxable profit.

assistant: 該等臨時差異或稅項虧損滾存亦可用作對銷未來應課稅溢利。
user: Please translate the following sentence from English to Chinese: By making use of the exemption for groups the Company did not install an audit committee.

assistant: 由於採用集團的豁免政策，故本公司無成立審計委員會。
user: Please translate the following sentence from English to Chinese: The Guarantor is subject to the exercise of the bail-in powers under the French legislation for implementation of the BRRD. Non-collateralised Structured Products Launch Announcement and Supplemental Listing Document for Warrants over Single Equities Issuer:

assistant: 擔保人須遵守行使實施 BRRD 的法國法例項下的自救權力。 無抵押結構性產品 推出公佈及 單一股票認股權證的補充上市文件 發行人：
user: Please translate the following sentence from English to Chinese: In December 2015, RMB400 million was put in place, and the relevant change in industrial and commercial registration was completed on January 18, 2016 with the registered capital increasing from “RMB2.35 billion” to “RMB2.75 billion.

assistant: 2015年12月，到位4億元，並於2016年1月18日完成工商變更事宜，註冊資本由「23億5千萬元人民幣」變更爲「27億5千萬元人民幣」。
user: Please translate the following sentence from English to Chinese: You must read this document together with our base listing document dated 31 March 2017 (the “Base Listing Document”), as supplemented by any addendum thereto (together, the “Listing Documents”), in particular the section “Terms and Conditions of Cash Settled Warrants over Single Equities” (the “Conditions”) set out in our Base Listing Document.

assistant: 本文件必須與我們於2017年3月31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「以現金結算之單一股份權證之條款及條件」 ( 「細則」 ) 一節。
user: Please translate the following sentence from English to Chinese: Other matters relate to regulatory investigations or proceedings, as to which there may be no objective basis for quantifying the range of potential fine, penalty, or other remedy.

assistant: 有關監管調查或程序的其他事宜則可能就量化潛在罰款、罰金或其它補救措施並無客觀基礎。
user: Please translate the following sentence from English to Chinese: Predetermined level of the underlying index (for our index warrants only)

assistant: 相關指數的預先釐定水平（僅就本公司的指數認股權證而言）
user: Please translate the following sentence from English to Chinese: Trading gain from listed investments Trading gain from unlisted investments

assistant: 上市投資的交易收益非上市投資的交易收益
user: Please translate the following sentence from English to Chinese: The Corporation made a settlement payment to MBIA of $1.6 billion in cash and transferred to MBIA approximately $95 million in fair market value of notes issued by MBIA and previously held by the Corporation.

assistant: 本公司向 MBIA 支付現金 16 億美元和解款項，並向 MBIA 轉讓 MBIA 所發行而先前由本公司持有的公平市值約 9,500 萬美元的票據。
user: Please translate the following sentence from English to Chinese: NOTE 12 – Accumulated Other Comprehensive Income (Loss) The table below presents the changes in accumulated OCI after-tax for the nine months ended September 30, 2012 and 2011.

assistant: 下表爲截至二零一二年及二零一一年九月三十日止九個月累計其他全面收入（除稅後）的變動。
user: Please translate the following sentence from English to Chinese: 5.6 Other Adjustments Without prejudice to and notwithstanding any prior adjustment(s) made pursuant to the applicable Conditions, 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: 5.6 其他調整 在不影響及儘管有按照適用細則作出的任何先前調整的前提下，發行人可（但沒有責任）於發生任何事件（包括適用細則所述的事件）時按合適的情況下對牛熊證的條款及細則作出其他調整，而不論適用細則所述的規定或作爲其替代或補充，前提是該調整：
user: Please translate the following sentence from English to Chinese: (A) American Style Warrants The following provisions of this Condition 9(A) shall apply to Warrants which are expressed to be American Style.

assistant: (A) 美式權證 本細則 9(A) 的下列條款適用於美式權證。
user: Please translate the following sentence from English to Chinese: You are warned that the price of the structured products may fall in value as rapidly as it may rise and you may sustain a total loss of your investment.

assistant: 閣下務請留意，結構性產品的價格可急升亦可急跌，閣下的投資可能會蒙受全盤損失。
user: Please translate the following sentence from English to Chinese: The fair value of each of these grants is estimated using Macquarie’s share price on the date of grant and for each PSU also incorporates a discounted cash flow method using the following key assumptions:

assistant: 各授出的公允價值乃於授出日期使用麥格理的股價估計，而每個表現股份單位亦使用以下主要假設結合折現現金流方法：
user: Please translate the following sentence from English to Chinese: 23. Investments in subsidiary undertakings, joint ventures and associates Investment in subsidiary undertakings At 1 January Additions Disposals and liquidation At 31 December

assistant: 23. 於附屬公司、合營企業及聯營公司的投資 於附屬公司的投資 於一月一日增置出售及清盤於十二月三十一日
user: Please translate the following sentence from English to Chinese: Upon the occurrence of a Change in Law Event, the Issuer will, if and to the extent permitted by the applicable law or regulation, pay to each Holder a cash amount that the Issuer determines in good faith and in a commercially reasonable manner to be the fair market value in respect of each Warrant held by such Holder immediately prior to such termination (ignoring such illegality or impracticability) less the cost to the Issuer of unwinding any related hedging arrangement as determined by the Issuer in its sole and absolute discretion. Payment will be made to each Holder in such manner as shall be notified to the Holder in accordance with Condition 11.

assistant: 於發生法律變動事件後，倘適用法律或法規允許及在適用法律或法規允許的範圍內，發行人將向各持有人支付由發行人以真誠及商業上合理之方式釐定該持有人所持每份權證於緊接有關終止前的公平市值（不計該不合法或不切實可行情況），扣除發行人按其唯一絕對酌情權釐定任何相關對沖安排的平倉成本的現金金額。 有關付款將按根據細則11通知持有人的方式向各持有人作出。
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 executive board on 19 November 2015.

assistant: 核數師的報告並非專爲載入我們的基本上市文件而編制。 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集團的任何成員公司的任何證券。 授權發行認股權證 我們的執行董事會已於 2015 年 11 月 19 日授權發行本認股權證。
user: Please translate the following sentence from English to Chinese: The Company is not the primary beneficiary of its U.S. agency-sponsored mortgage securitizations, because CGMHI does not have the power to direct the activities of the SPE that most significantly impact the entity’s economic performance.

assistant: 本公司並非其美國機關資助按揭證券化主要受益人，原因是 CGMHI 無權指揮對實體經濟表現最具影響力的特別目的實體活動。
user: Please translate the following sentence from English to Chinese: The Swiss government is working on fundamentally reviewing the rules on market infrastructure and on the relationship between us and our clients.

assistant: 瑞士政府現正徹底檢討市場銀行分行及附屬公司的該等變動的適用性及 基礎設施的規則及我們與客戶之間的關係。
user: Please translate the following sentence from English to Chinese: 7. Global Certificate The Structured Products are represented by a Global Certificate. No definitive certificate will be issued.

assistant: 7. 環球證書 結構性衍生工具以環球證書代表而不會發出正式之證書。
user: Please translate the following sentence from English to Chinese: (i) Interest rate risk (continued)

assistant: (i) 利率風險 (續)
user: Please translate the following sentence from English to Chinese: 1. Includes $148 million greater than $100,000, of which $3 million matures within three months, $2 million matures within three to six months, $4 million matures within six to twelve months, and $139 million matures after twelve months.

assistant: 1. 包括超過100,000元的存款1.48億元，其中300萬元於三個月內到期，200萬元於三至六個月內到期，400 萬元於六至十二個月內到期，1.39億元於十二個月之後到期。
user: Please translate the following sentence from English to Chinese: The Board Risk Committee advises the Board on the Risk Tolerance Statement and monitors that the Group remains in compliance with it.

assistant: 董事會風險管理委員會就風險承受能力聲明向董事會提供意見及監管本集團保持遵守該聲明。
user: Please translate the following sentence from English to Chinese: 3.5 Cash Distribution No adjustment will be made for an ordinary cash dividend (whether or not it is offered with a scrip alternative) (“Ordinary Dividend”).

assistant: 3.5 現金分派 概不會就普通現金股息（不論是否按以股代息而派付）（「普通股息」）作出任何調整。
user: Please translate the following sentence from English to Chinese: The meetings are attended by management representatives, as appropriate, the Head of Internal Audit and senior representatives of the external auditor.

assistant: 管理層代表將 出席會議，適當的情況下還可邀請內部審覈領導和外薪酬委員會 部審覈高級代表出席。
user: Please translate the following sentence from English to Chinese: For the sole purpose of determining the Minimum Trade Price, the lowest Spot Price during the May 15 morning session will be multiplied by 5, i.e. HK$99 x 5 = HK$495.

assistant: 僅就釐定最低交易價而言，5 月 15 日上午交易時段的最低現貨價將乘以 5，即 99 港元 x 5 = 495 港元。
user: Please translate the following sentence from English to Chinese: A Mandatory Call Event is irrevocable unless it is triggered as a result of any of the following events:

assistant: 強制贖回事件不可撤銷，惟因下列任何事件觸發強制贖回事件則除外：
user: Please translate the following sentence from English to Chinese: In all instances, we mark to market these commitments with changes in fair value recognized in Principal transactions in the Consolidated Statement of Income.

assistant: 在所有情況下，我們就於綜合收入報表中的主要交易確認入賬的公平值變動，按市值折算該等承諾。
user: Please translate the following sentence from English to Chinese: The Company's ultimate parent is J.P. Morgan Chase & Co.

assistant: 本公司的最終母公司爲J.P. Morgan Chase & Co.。
user: Please translate the following sentence from English to Chinese: The letter alleges that certain mortgages in these trusts were sold or deposited into the trusts based on misrepresentations by the mortgage originators, sellers and/or depositors and that Citigroup improperly serviced mortgage loans in those trusts.

assistant: 該函件指稱該等信託之若干按揭根據按揭發起人、賣方及╱或存戶之失實陳述而出售或存入信託，而 Citigroup 就該等信託之按揭貸款處理不當。
user: Please translate the following sentence from English to Chinese: These investments may increase expense or may require JPMorgan Chase to extend more of its capital on behalf of clients in order to execute larger, more competitive transactions.

assistant: 該等投資可能增加開支或令 JPMorgan Chase 須代客戶擴大其資本，以進行更大型及更具競爭力的交易。
user: Please translate the following sentence from English to Chinese: Even if this withholding tax were to otherwise apply to payments on any structured products, in the case of a payee that is a non-US financial institution (for example, a clearing system, custodian, nominee or broker), withholding generally will not be imposed if the financial institution collects and reports (to the US or another relevant taxing authority) substantial information regarding such institution’s US account holders (which would include some account holders that are non-US entities but have US owners).

assistant: 即使此項預扣稅應用於任何結構性產品的付款，如收款人屬非美國金融機構（如結算系統、託管人、代名人或經紀），倘若該金融機構收集並（向美國或其他相關稅務機構）呈報大量關於該機構美國賬戶持有人（其中部分賬戶持有人爲包含美國擁有人的非美國實體）的資料，則一般不會被徵收預扣稅。
user: Please translate the following sentence from English to Chinese: or (ii) have expired worthless, and thereby cancel the relevant Warrants.

assistant: 或(ii)到期而再無價值的權證。
user: Please translate the following sentence from English to Chinese: 13. Illegality or Impracticability The Issuer is entitled to terminate the Warrants if it determines in good faith and in a commercially reasonable manner that, for reasons beyond its control, it has become or it will become illegal or impracticable:

assistant: 13. 不合法性或不可行性發行人倘以誠信態度並以商業上合理方式，認爲在非其控制的情況下，已經或將會作 出以下屬不合法或不可行的事項，則有權終止權證：
user: Please translate the following sentence from English to Chinese: This amount is calculated using ratings for country risk and transfer risk which are established and regularly reviewed for each country in which the Group does business.

assistant: 該款項乃根據本集團業務營運所在各國所設立及定期檢討的國家風險及轉讓風險評級計算。
user: Please translate the following sentence from English to Chinese: Loan and Receivables $million 5 -

assistant: 貸款及應收款項 百萬元 – 5 ––
user: Please translate the following sentence from English to Chinese: The firm reports interest expense related to income tax matters in “Provision for taxes” in the condensed consolidated statements of earnings and income tax penalties in “Other expenses” in the condensed consolidated statements of earnings.

assistant: 公司於簡明綜合盈利報表內「稅項撥備」一項呈報有關所得稅事宜之利息開支，以及於簡明綜合盈利報表內「其他開支」一項呈報所得稅罰款。