billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Ms. Pu Baoying, Mr. Chen Ning, Mr. Gao Xu, Mr. Xu Feng, Mr. Xu Qing and Mr. Zhou Yong as non-executive Directors;

assistant: 非執行董事浦寶英女士、陳寧先生、高旭先生、許峯先生、徐清先生及周勇先生；
user: Please translate the following sentence from English to Chinese: 2 Impairments of financial assets available for sale for the year ended 31 December 2015 totaled CHF 1 million, all in Wealth Management.

assistant: 2 截至 2015 年 12 月 31 日止年度的可供出售金融資產減值合共 100 萬瑞士法郎，全部均記錄於財富管理。
user: Please translate the following sentence from English to Chinese: These finance lease receivables represent the Group’s net investment in the lease, calculated as the present value of the minimum payments to be received from the lessee discounted at the interest rate implicit in the lease, plus any unguaranteed residual value.

assistant: 該等融資租賃應收款項指集團的租賃淨投資，按租賃隱含的利率貼現向承租人收取的最低付款現值，加上任何無保證剩餘價值計算。
user: Please translate the following sentence from English to Chinese: You have no rights in the underlying Share throughout the term of the Warrants. Changes in the market value of the Warrants may not correspond with the movements in the price of the underlying Share, especially when the theoretical value of the Warrants is at HK$0.01 or below.

assistant: 於權證的整段有效期內，閣下對相關股份並無任何權利。 相關股份的價格變動未必導致權證的市值出現相應變動，尤其當權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: Butte Community Bank and Pacific State Bank On 21st August, 2010 Rabobank, N.A.

assistant: Butte Community Bank 及 Pacific State Bank 於二零一零年八月二十一日Rabobank, N.A.
user: Please translate the following sentence from English to Chinese: (b) of a formal, minor or technical nature;

assistant: (b) 屬於形式上、輕微或技術性修改；
user: Please translate the following sentence from English to Chinese: Underlying Company Tencent Holdings Limited Industrial and Commercial Bank of China Limited China Construction Bank Corporation Dongfeng Motor Group Company Limited Ping An Insurance (Group) Company of China, Ltd. China Pacific Insurance (Group) Co., Ltd.

assistant: 掛鉤公司騰訊控股有限公司中國工商銀行股份有限公司中國建設銀行股份有限公司東風汽車集團股份有限公司中國平安保險(集團)股份有限公司中國太平洋保險(集團)股份有限公司
user: Please translate the following sentence from English to Chinese: As at 31 December 2007, the loans to customers, which included approximately HK$4,800 million (2006: HK$1,056 million) of receivables from margin clients, were secured by listed securities held as collateral of fair value of HK$28,566 million (2006: HK$8,408 million).

assistant: 於二零零七年十二月三十一日，客戶貸款包括應收孖展客戶賬款約 4,800,000,000港元（二零零六年： 1,056,000,000港元），有關款項由所持有作抵押品（公平值爲 28,566,000,000港元（二零零六年： 8,408,000,000港元））的上市證券作抵押。
user: Please translate the following sentence from English to Chinese: These controls are conducted by units that possess the relevant specialist knowledge and operate independently from the trading and investment functions.

assistant: 該等監控程序由具備相關專家知識並獨立於交易及投資職能而運作的單位進行。
user: Please translate the following sentence from English to Chinese: 41 Fair value of financial instruments continued Independent price verification results and fair value adjustments are reported on a monthly basis to the Valuation Committee.

assistant: 41 金融工具之公平價值（續）獨立價格驗證結果及公平價值調整會向估值委員會每月進行一次彙報。
user: Please translate the following sentence from English to Chinese: We maintain a wellestablished risk control framework, through which we assess the risk profile of all countries where we have exposure.

assistant: 本行維持一個已建立完善的風 險控制框架，透過該框架可評估本行擁有風險承國家風險承擔計量方法 擔的所有國家的風險狀況。
user: Please translate the following sentence from English to Chinese: Has there been any updated information about the issuer and/or the guarantor since the date of the base listing document?

assistant: 自基本上市文件的刊發日期以來，是否有任何有關發行人及╱或擔保人的更新資料？
user: Please translate the following sentence from English to Chinese: FINANCIAL INFORMATION NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

assistant: 10∣財務資料∣綜合財務報表附註
user: Please translate the following sentence from English to Chinese: The FSA continues to develop and apply its more intrusive and assertive approach to supervision and its policy of credible deterrence in relation to enforcement that has continued to see significant growth in the size of regulatory fines.

assistant: 英國金融服務管理局繼續發展及應用其更深入及明確的監管方式以及有關強制執行的可靠制止政策，從監管罰款持續大增可見一斑。
user: Please translate the following sentence from English to Chinese: Upon the occurrence of a Mandatory Call Event, the holder may be entitled to a cash amount called the “Residual Value” net of any Exercise Expenses (as defined under the heading “Exercise Expenses” in the sub-section titled “What are the fees and charges? ” below).

assistant: 於發生強制贖回事件的情況下，持有人有權收取稱爲「剩餘價值」的現金款項（經扣除任何行使費用（定義見下文「牛熊證有哪些費用及收費?
user: Please translate the following sentence from English to Chinese: Outstanding sight deposits continued to grow at a healthy pace (+4.9% vs. Q3 06) while outstandings for special savings accounts (excluding PEL accounts) remained buoyant (+6.6% vs. Q3 06), mainly due to the Sustainable Development Account (+19.9% vs. Q3 06).

assistant: 未償還活期存款繼續穩定增長 (較二零零六年第三季增加 4.9%)，而特別儲蓄戶口(不計 PEL 戶口)的未償還款項仍然高企(較二零零六年第三季增加 6.6%)，主要來自持續發展戶口(較二零零六年第三季增加 19.9%)。
user: Please translate the following sentence from English to Chinese: (A) CBBCs may only be exercised in Board Lots or integral multiples thereof.

assistant: (A) 牛熊證只可以買賣單位或其整倍數行使。
user: Please translate the following sentence from English to Chinese: (a) Exercise of Contracts The Contracts are exercisable on the Expiry Date, provided that a Mandatory Call Event has not occurred.

assistant: (a) 牛熊證的行使 倘並無發生強制收回事件，牛熊證可於到期日行使。
user: Please translate the following sentence from English to Chinese: In June 2014, the Court issued a further order granting in part and denying in part defendants’ motions to dismiss the remaining claims.

assistant: 於2014年6月，法院進一步發出命令，批准部分亦拒絕部分由被告提出駁回餘下申索的動議。
user: Please translate the following sentence from English to Chinese: 7) Financial assets and Financial liabilities designated at fair value through profit or loss (“Fair Value Option”) A financial instrument may only be designated at fair value through profit or loss at inception and this designation cannot subsequently be changed.

assistant: 7)指定爲透過損益按公平值入賬的財務資產及財務負債（「公平值選擇權」）財務工具最初可能僅被指定爲透過損益按公平值入賬，且該指定其後無法更改。
user: Please translate the following sentence from English to Chinese: UBS is therefore taking steps to address the gaps which these events have revealed.

assistant: 因此，瑞銀正逐步找尋上述事項反映的差異。
user: Please translate the following sentence from English to Chinese: Updated Information about Us and our Guarantor Société Générale announced on 4 May 2017 (Paris time), that it has reached a settlement with the Libyan Investment Authority regarding the civil dispute opposing them and relating to transactions dating back to 2007 amounting to EUR -963 million.

assistant: 有關我們及我們的擔保人的更新資料 Société Générale 於 2017 年 5 月 4 日（巴黎時間）宣佈已經與利比亞投資管理局達成一項和解，乃有關針對他們的一項民事糾紛，並與涉及金額達-963,000,000 歐元，日期追溯至 2007 年的交易有關。
user: Please translate the following sentence from English to Chinese: Copies of the Global Certificate and the Registrar’s Agreement are available for inspection at the specified office of the Registrar (the “Transfer Office”).

assistant: 總額證書與過戶登記處協議副本存放於過戶登記處之指定辦事處（「過戶處」）以供索閱。
user: Please translate the following sentence from English to Chinese: or (b) if a Price Source is specified, the spot level of the Index as published on the Price Source;

assistant: 或 (b) 如有指定價格來源，則指價格來源所公佈的指數現貨水平；
user: Please translate the following sentence from English to Chinese: These agreements may cause JPMorgan Chase Bank, N.A. to purchase an asset from the SPE at an amount above the asset’s then fair value, in effect providing a guarantee of the initial value of the reference asset as of the date of the agreement.

assistant: 這些協議可能引致JPMorgan Chase Bank, N.A.按較資產公平值高的款項，向特設公司購買資產，實際上，即向以協議訂立日期參考資產的初步價值提供擔保。
user: Please translate the following sentence from English to Chinese: The main changes to the consolidation scope at December 31, 2012, compared with the scope applicable at the closing date of December 31, 2011, are as follows:

assistant: 二零一二年十二月三十一日，與結算日二零一一年十二月三十一日相比，合併範圍的主要變更如下：
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: 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: Our regulators could change these buffers in the future, specifically as it relates to the counter-cyclical capital buffer as certain aspects are still being finalized by the Federal Reserve Board.

assistant: 公司的監管機構可於日後修改該等緩衝，特別是聯邦儲備局仍在落實有關反週期資本緩衝的若干方面。
user: Please translate the following sentence from English to Chinese: (a) shares listed on the Stock Exchange;

assistant: (a) 在聯交所上市的股份；
user: Please translate the following sentence from English to Chinese: (1) all banks w ith $1 billion or more in total assets

assistant: (1) 總資產 10 億元或以上的所有銀行 (1)；
user: Please translate the following sentence from English to Chinese: Level 3 Cash Instrument Assets at Fair Value for the Three Months Ended March 2014

assistant: 截至二零一四年三月止三個月按公允價值入賬的第三級別現金工具資產
user: Please translate the following sentence from English to Chinese: The following table sets forth the reconciliation of total shareholders’ equity to tangible common shareholders’ equity:

assistant: 下表載列股東股本總額與有形普通股股東股本對賬：
user: Please translate the following sentence from English to Chinese: Commission earned on financing commitments when the probability of drawdown is low, or when there is uncertainty as to the timing and amount of drawdowns, is recognised on a straight-line basis over the life of the commitment. 1.c.2 REGULATED SAVINGS AND LOAN CONTRACTS Home savings accounts (Comptes Épargne-Logement –“CEL”) and home savings plans (Plans d’Épargne Logement –“PEL”) are government-regulated retail products sold in France. They combine a savings phase and a loan phase which are inseparable, with the loan phase contingent upon the savings phase.

assistant: 在動用貸款的可能性較小的情況下，或在動用貸款的時間和數額不確定的情況下，從融資承擔中獲取的佣金，在承擔期限內按直線法確認。 1.c.2 受規管儲蓄及貸款合約 住房儲蓄賬戶 (Comptes Épargne-Logement －「住房儲蓄賬戶」）及住房儲蓄計劃 (Plans d’Épargne Logement －「住房儲蓄計劃」）屬於在法國銷售的受政府規管零售產品，由不可分隔的儲蓄階段以及貸款階段所組成，其中貸款階段取決於儲蓄階段。
user: Please translate the following sentence from English to Chinese: Use of estimates and judgements The preparation of the interim financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses.

assistant: 使用估計及判斷編制中期財務報表要求管理層就影響會計政策之應用及報告之資產、負債、收入及開支金額作出判斷、估計及假設。
user: Please translate the following sentence from English to Chinese: Potential impact on Potential impact on income

assistant: 對收入的潛在影響
user: Please translate the following sentence from English to Chinese: The Group uses the acquisition method of accounting to account for business combinations.

assistant: 本集團運用收購會計法爲業務合併列賬。
user: Please translate the following sentence from English to Chinese: 3. On 30 November 2017, Credit Suisse Group AG and Credit Suisse AG filed with the Securities and Exchange Commission a Form 6-K, which contains a media release in relation to the Investor Day 2017.

assistant: 3. 於 2017 年 11 月 30 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，其中載有關於 2017 年投資者日的新聞稿。
user: Please translate the following sentence from English to Chinese: Securities Available-for-Sale The amortized cost and fair value of securities available-for-sale at December 31, 2011 and December 31, 2010 were as follows:

assistant: 可供出售證券於二零一一年十二月三十一日及二零一零年十二月三十一日之可供出售證券攤銷成本及公允價值如下：
user: Please translate the following sentence from English to Chinese: Debt securities, treasury and other eligible bills are generally unsecured with the exception of asset-based securities and similar instruments, which are secured by pools of financial assets.

assistant: 除以一籃子金融資產作抵押的資產融資證券及相同工具外，債務證券、庫券及其他認可票據一般俱屬無抵押的。
user: Please translate the following sentence from English to Chinese: The fair value of each option granted in prior years was estimated on the date of grant using standard option pricing techniques based on the Black-Scholes theory.

assistant: 往年授出的每份購股權之公允價值乃於授出日以基本S期權估算技術布萊克－斯克爾斯理論（Black-Scholes theory）估算。
user: Please translate the following sentence from English to Chinese: Regulatory and liquidity requirements The Group’s subsidiaries are required to maintain minimum capital, leverage ratio, liquidity and exposure ratio thereby restricting the ability of these subsidiaries to distribute cash or other assets to the parent company.

assistant: 監管及流動資金要求本集團的附屬公司須維持最低資本要求、槓桿比率、流動資金及風險比率，據此限制該等附屬公司向母公司分派現金或其他資產的能力。
user: Please translate the following sentence from English to Chinese: The recoverability of the policyholders' loss reserve is assessed prospectively, taking into account policyholders' surplus reserves recognised elsewhere, capital gains on financial assets that are not shadow accounted due to accounting elections made (held-to-maturity financial assets and property investments measured at cost) and the company's ability and intention to hold the assets carrying the unrealised loss.

assistant: 保單持有人的虧損儲備的可收回性將獲評估，並會計入在其他地方獲確認的保單持有人的盈餘儲備、因選擇另一會計方式而並無計入影子會計賬目的金融資產資本收益（持有至到期金融資產及按成本計的物業投資）及本公司持有附有未實現虧損的資產的能力及意向。
user: Please translate the following sentence from English to Chinese: It is reviewed on a regular basis in order to take account of events likely to affect the composition of cashgenerating units, such as acquisitions, disposals and major reorganisations.

assistant: 有關單位定期審覈，以計及可能影響現金產生單位成份的事件，如收購、出售及重大重組。
user: Please translate the following sentence from English to Chinese: Given the uncertainty of the nascent economic recovery, such changes could have an adverse effect on operating conditions for financial institutions and, hence, on the Group’s business, financial condition and results of operations.

assistant: 基於復甦之基礎仍然相對薄弱，這些變化可能對金融機構的經營狀況造成不利影響，從而對集團之業務、財務狀況及經營業績造成不利影響。
user: Please translate the following sentence from English to Chinese: 1.c Financial assets and financial liabilities\n

assistant: 1.c 金融資產及金融負債\n
user: Please translate the following sentence from English to Chinese: Derivatives (other than those designated in a hedging relationship) and trading portfolio liabilities are included in the less than 3 months column at their fair value.

assistant: 衍生工具（對沖關係中指定者除外）與交易組合負債按公允價值計入少於3個月一欄。
user: Please translate the following sentence from English to Chinese: Notice of the EGM NOTICE IS HEREBY GIVEN that the EGM will be held at Grand Ballroom, 2nd Floor, Renaissance Nanjing Olympic Centre Hotel, No.139 Aoti Street, Jianye District, Nanjing, Jiangsu Province, the PRC on Wednesday, December 27, 2017 at 1:30 p.m. to consider the following issues:

assistant: 茲通告本公司謹訂於 2017 年 12 月 27 日（星期三）下午 1 時 30 分假座中國江蘇省南京市建鄴區奧體大街 139 號南京華泰萬麗酒店二樓宴會廳舉行臨時股東大會，以處理下列事項：
user: Please translate the following sentence from English to Chinese: Software developed internally by the BNP Paribas Group that fulfils the criteria for capitalisation is capitalised at direct development cost, which includes external costs and the labour costs of employees directly attributable to the project.

assistant: BNP Paribas Group內部開發、達致資本化標準的軟件按直接開發成本進行資本化。 直接開發成本包括項目直接引致的外部成本及僱員勞工成本。
user: Please translate the following sentence from English to Chinese: Net interest income

assistant: 利息收入淨額
user: Please translate the following sentence from English to Chinese: However, as of 19 December 2014, the CASHES will be automatically exchanged into Ageas shares if their price is equal to or higher than EUR 359.10 for twenty consecutive trading days.

assistant: 然而，於二零一四年十二月十九日，倘連續二十個交易日的價格相等於或高於 359.10 歐元，CASHES 將會自動交換爲 Ageas 股份。
user: Please translate the following sentence from English to Chinese: Are there any dealings in the CBBCs before the Listing Date?

assistant: 牛熊證於上市日前會否進行任何買賣 ?
user: Please translate the following sentence from English to Chinese: many investment-grade listed credit bonds;

assistant: 許多投資級上市信貸債券；
user: Please translate the following sentence from English to Chinese: The funding rate is a rate determined by us based on one or more of the following factors, including but not limited to the Strike Price, the prevailing interest rate, the expected life of the CBBCs, any expected notional dividends in respect of the underlying Shares and the margin financing provided by us. Residual Value will not include residual Funding Cost The Residual Value (if any) payable by us following the occurrence of a Mandatory Call Event will not include the residual Funding Cost for the CBBCs.

assistant: 資金利率乃由我們根據一項或以上的下列因素而釐定，包括但不限於行使價、當時利率、牛熊證預計有效期、相關股份的預期名義股息及我們所提供的保證金融資。 剩餘價值將不包括剩餘資金成本發生強制贖回事件後應付的剩餘價值（如有）將不包括有關牛熊證的剩餘資金成本。
user: Please translate the following sentence from English to Chinese: Commodity prices.

assistant: 商品價格 .
user: Please translate the following sentence from English to Chinese: and – other unforeseen or unexpected events and our success at managing these and the risks involved in the foregoing.

assistant: 及－其他不可預見或不可預期的事件以及我們控制這些事件及上述各項所涉風險的成效。
user: Please translate the following sentence from English to Chinese: FOR FRANCE EMPLOYEES ONLY Disclaimer:

assistant: 僅針對法國僱員 免責聲明：
user: Please translate the following sentence from English to Chinese: 1 - GROUP CONSOLIDATED RESULTS

assistant: 1 –集團綜合業績
user: Please translate the following sentence from English to Chinese: (a) the occurrence or existence on any Valuation Date during the one-half hour period that ends at the close of trading of any suspension of or limitation imposed on trading (by reason of movements in price exceeding limits permitted by the Stock Exchange or otherwise) on the Stock Exchange in:

assistant: (a) 在任何估值日收市前半小時內，以下各項在聯交所的買賣出現或存在暫停或限制（因價格起落超逾聯交所允許的幅度或其他原因）：
user: Please translate the following sentence from English to Chinese: - the depth of the market and liquidity of the underlying Shares;

assistant: - 市場深度或掛鉤股份的流通量；
user: Please translate the following sentence from English to Chinese: The high end of the range relates to securities that are priced very low within the market relative to the expected cash flow schedule.

assistant: 範圍的高端涉及市場內相對於預期現金流量時間表而言定價極低的證券。
user: Please translate the following sentence from English to Chinese: However, re-aging practices for certain openended consumer loans, such as credit cards, are governed by Federal Financial Institutions Examination Council (FFIEC) guidelines.

assistant: 然而，若干開放式消費貸款（如信用卡）的重訂賬齡做法受聯邦金融機構檢查委員會 (FFIEC) 指引規管。
user: Please translate the following sentence from English to Chinese: In 2012, the IWM businesses within GWIM, including $230 million of goodwill, were moved to All Other in connection with the agreement we entered into during 2012 to sell these businesses.

assistant: 於二零一二年，全球財富及投資管理內的國際財富管理業務（包括 2.3 億美元的商譽）已轉移至與我們於二零一二年訂立的協議有關的所有其他以出售該等業務。
user: Please translate the following sentence from English to Chinese: Securities purchased under commitments to re-sell (‘reverse repos’) are not recognised on the balance sheet and the consideration paid is recorded in ‘Loans and advances to customers’ or ‘Placings with banks’ as appropriate.

assistant: 根據轉售承諾而購入之證券（「反向回購」）不會在資產負債表內確認，而支付的代價會視乎情況列入「客戶貸款」或「存放同業」項內。
user: Please translate the following sentence from English to Chinese: However, the disappearance of an active market because an entity's financial instruments are no longer publicly traded is not evidence of impairment.

assistant: 然而，因實體的金融工具不再公開買賣而失去活躍市場並非減值證據。
user: Please translate the following sentence from English to Chinese: In December 2011, the FRB issued proposed rules that bank holding companies with total consolidated assets of over $50 billion, and other financial companies designated by the FSOC as systemically important, be subject to enhanced prudential standards, including (i) capital requirements and leverage limits, (ii) mandatory stress testing of capital levels, (iii) liquidity requirements, (iv) overall risk management requirements, and (v) concentration and credit exposure limits.

assistant: 二零一一年十二月，美聯儲刊發擬定規則，規定綜合資產總額逾500億美元的銀行控股公司，以及金融穩定監管委員會指定爲系統性重大的其他金融公司，須受更嚴格的審慎準則規限，包括(i)資本規定和槓桿比率限制，(ii)資本的強制性壓力測試水平、(iii)流動資金規定、(iv)整體風險管理規定，以及(v)集中與信貸風險承擔限制。
user: Please translate the following sentence from English to Chinese: Each share of non-cumulative Series I and Series J Preferred Stock issued and outstanding has a liquidation preference of $25,000 and is represented by 1,000 depositary shares.

assistant: 每股已發行和流通在外的非累積I系列及J系列優先股具有25,000元的清算優先權，相當於 1,000股存托股票。
user: Please translate the following sentence from English to Chinese: The HSBC Group provides a comprehensive range of banking and related financial services through an international network of some 10,000 offices worldwide.

assistant: 匯豐集團在全球設有超過10,000間辦事處，提供廣泛的銀行及相關金融服務。
user: Please translate the following sentence from English to Chinese: The underlying asset, liability or forecasted transaction may be an individual item or a portfolio of similar items.

assistant: 相關資產、負債或預期交易可能爲個別項目或相若項目的組合。
user: Please translate the following sentence from English to Chinese: 1. On 25 April 2018, 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) earnings release for the first quarter of 2018.

assistant: 1. 於 2018 年 4 月 25 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)二零一八年第一季收益公佈。
user: Please translate the following sentence from English to Chinese: Availability of quote request service during the affected period

assistant: 受影響期間回應報價所受之影響
user: Please translate the following sentence from English to Chinese: The Risk Management function is independent from all businesses and reports ultimately to the Group Risk Management Department.

assistant: 風險管理部門獨立於所有業務，並最終向集團風險管理部門作出彙報。
user: Please translate the following sentence from English to Chinese: Global Wealth Management & Business Banking:

assistant: 環球財富管理及商業銀行：
user: Please translate the following sentence from English to Chinese: Has there been any change to the Issuer’s or the Guarantor’s financial position since last financial year-end?

assistant: 發行人或擔保人的財政狀況自上個財政年度完結以來是否改變？
user: Please translate the following sentence from English to Chinese: Resolutions can be passed in writing without a meeting of the Warrantholder being held if passed unanimously. (b) Modification.

assistant: 倘決議案獲一致性通過，則決議案可以書面方式通過，而毋須召開認股權證持有人會議。 (b) 更改。
user: Please translate the following sentence from English to Chinese: Listing does not assure an active secondary trading market for the Bonds or that bondholders will have access to a firm bid price or a firm offer price for the Bonds in a principal amount which bondholders wish to purchase or sell. Bondholders should note that they may need to hold their Bonds until maturity as there may not be an active secondary market for the Bonds.

assistant: 上市既不能保證國債會有一個交投活躍的二手交易市場，也不能保證國債持有人能夠就國債持有人希望購買或出售的國債本金金額取得一個確定的買入價或確定的賣出價。 由於國債未必會有一個活躍的二級市場，故國債持有人應注意其可能需持有國債直至到期。
user: Please translate the following sentence from English to Chinese: “Spot Level” means, subject to Condition 5(a), the spot level of the Index as compiled and published by the Index Compiler;

assistant: 「現貨水平」指受條件 5(a) 所限，指數編制人編制及公佈之指數現貨水平；
user: Please translate the following sentence from English to Chinese: The factors taken into consideration by the Consolidated Entity when determining whether an asset is impaired are set out in note 1(xiii) – Summary of significant accounting policies.

assistant: 合併實體在釐定資產有否減值時納入考慮之因素載於附註1(xiii)－重要會計政策概要。
user: Please translate the following sentence from English to Chinese: The Award Agreement(s) does not include an agreement to arbitrate claims on a collective or class basis.

assistant: 獎勵協議並未包含在集體基礎上仲裁解決索賠之約定。
user: Please translate the following sentence from English to Chinese: We believe that the estimate of the level of unrecognized tax benefits is in accordance with FIN 48 and is appropriate in relation to the potential for additional assessments.

assistant: 我們相信，對未確認稅務利益水平的估計符合 FIN48，並就應付潛在的額外課稅而言乃屬適當。