billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: “Index Exchange” has the meaning given to it in the relevant Supplemental Listing Document;

assistant: 「指數交易所」具有有關補充上市文件所賦予之涵義；
user: Please translate the following sentence from English to Chinese: Certain consumer loans for which a binding offer to restructure has been extended are also classified as TDRs. Concessions could include a reduction in the interest rate to a rate that is below market on the loan, payment extensions, forgiveness of principal, forbearance, loans discharged in bankruptcy or other actions intended to maximize collection.

assistant: 若干已就重組授予具約束力要約的消費貸款亦分類爲問題債務重組。 優惠可包括調低貸款利率、延長付款期、豁免償還本金、延期償付、於破產中免除的貸款其他行動，以儘可能收回最大還款額。
user: Please translate the following sentence from English to Chinese: 1. where the shares bought back were issued at the par value, the remaining payment shall be deducted from the book balance of distributable profits of the Company;

assistant: 1、購回的股份是以面值價格發行的，從公司的可分配利潤賬面餘額中減除；
user: Please translate the following sentence from English to Chinese: The price of a derivative warrant generally depends on the level of the underlying index (being the Index for the Warrants).

assistant: 認股權證的價格一般視乎相關指數（即與認股權證掛鉤的指數）的水平而定。
user: Please translate the following sentence from English to Chinese: Information about the underlying Company and the underlying Shares You may obtain information on the underlying Shares (including the underlying Company’s financial statements) by visiting the Stock Exchange’s website at www.hkex.com.hk or (if applicable) the underlying Company’s website(s) as follows:

assistant: 有關掛鉤公司及掛鉤股份的資料 閣下可瀏覽聯交所網站www.hkex.com.hk 或（如適用）下列掛鉤公司的網站以取得有關掛鉤股份的資料（包括掛鉤公司的財 務報表）：
user: Please translate the following sentence from English to Chinese: Can you sell the Further Warrants before the Expiry Date?

assistant: 閣下於到期日前可否出售增發權證?
user: Please translate the following sentence from English to Chinese: Liquidity contract (14)

assistant: 流動資金合約 (14)
user: Please translate the following sentence from English to Chinese: 11. TAXATION The information below is of a general nature and only a summary of the law and practice currently applicable under the laws of Hong Kong and the United States of America.

assistant: 11. 稅務 以下資料乃概論性質，只屬香港及美國現時適用法律及常規之撮要。
user: Please translate the following sentence from English to Chinese: The FIRO (except Part 8, section 192 and Division 10 of Part 15 thereof) came into operation on 7 July 2017.

assistant: FIRO （第 8 部、第 192 條及第 15 部第 10 分部除外）於二零一七年七月七日生效。
user: Please translate the following sentence from English to Chinese: Amounts due from and due to subsidiaries are presented separately in the statement of ﬁnancial position of the Company except when the parties have the legal right and intention to offset.

assistant: 除各方擁有法定權利及意向進行抵銷外，應收及應付附屬公司之款項於本公司的財務狀況表分別載列。
user: Please translate the following sentence from English to Chinese: As of June 2017 and December 2016, CET1 reflects 80% and 60% of such deductions, respectively.

assistant: 於二零一七年六月及二零一六年十二月，普通股本第一級別分別反映80%及60%的有關扣除。
user: Please translate the following sentence from English to Chinese: This increase in the group’s share of net assets was regarded as a gain arising from deemed disposals of part of its interest in the associates and has been presented in the consolidated income statement.

assistant: 本集團應占資產淨值的增額，列爲假設出售聯營公司部分權益所得收益，並於綜合收益表內呈列。
user: Please translate the following sentence from English to Chinese: There is no updated information about us.

assistant: 並無有關我們的補充資料。
user: Please translate the following sentence from English to Chinese: Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) take no responsibility for the contents of this announcement, 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 announcement.

assistant: 香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）對本公佈的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公佈全部或任何部份內容而產生，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: However, we are not obliged to adjust the terms and conditions of the Warrants for every event that affects the underlying Units.

assistant: 然而，我們無責任就影響相關單位的每項事件調整認股權證的條款及細則。
user: Please translate the following sentence from English to Chinese: At December 31, 2012, Citibank hedged approximately $200 million of its net investment using foreign currency forwards that are recorded as net investment hedges under ASC 815.

assistant: 於二零一二年十二月三十一日，Citibank 使用根據ASC 815記錄爲投資對沖淨額的外匯遠期對沖約 2 億元的淨額投資。
user: Please translate the following sentence from English to Chinese: Private equity and other principal investments.

assistant: 私人股本及其他主要投資。
user: Please translate the following sentence from English to Chinese: The major components of the U.S. federal DTA are $0.4 billion in foreign tax-credit carryforwards, $0.8 billion in a net-operating-loss carryforward, $10 million in a general-business-credit carryforward, and $1.2 billion of future deductions that have not yet been recognized on a tax return.

assistant: 美國聯邦遞延稅項資產的主要組成部分爲 4 億元海外後延抵稅額、8 億元后延經營淨虧損、1,000 萬元後延一般業務抵免額及 12 億元並未於報稅表確認的日後扣減。
user: Please translate the following sentence from English to Chinese: Amount of the relevant ordinary cash dividend per Share

assistant: 每股股份之有關普通現金股息金額
user: Please translate the following sentence from English to Chinese: Note 14. Deposits

assistant: 附註14. 存款
user: Please translate the following sentence from English to Chinese: Entitlement x (Exercise Price – Average Price) x one Board Lot Number of Warrant(s) per Entitlement

assistant: 行使價（港元） 權利×（平均價–行使價）×一個買賣單位每份權利的權證數目
user: Please translate the following sentence from English to Chinese: 13. Delisting

assistant: 13. 除牌
user: Please translate the following sentence from English to Chinese: (2) Adjusted net income

assistant: (2) 　　經調整淨收入
user: Please translate the following sentence from English to Chinese: Other financial assets and financial liabilities are recognised using settlement date accounting.

assistant: 其他金融資產和金融負債則按結算日會計法計算。
user: Please translate the following sentence from English to Chinese: (A) If at any time the Shares cease to be listed on the Relevant Exchange, the Issuer shall give effect to these Conditions in such manner and make such adjustments to the rights attaching to the Warrants as it shall, in its absolute discretion, consider appropriate to ensure, so far as it is reasonably able to do so, that the interests of the Warrantholder generally are not materially prejudiced as a consequence of such delisting (without considering the individual circumstances of the Warrantholder or the tax or other consequences that may result in any particular jurisdiction).

assistant: (A) 倘股份於任何時間不再在相關交易所上市，發行人須按其絕對酌情權以其認爲合適之方式履行此等細則，及對認股權證所附之權利作出調整，以在其合理範圍內確保認股權證持有人之一般利益不會因取消上市資格而受到重大不利影響（但並無考慮認股權證持有人之個別情況，或在任何特定司法管轄區可能產生之稅務或其他影響）。
user: Please translate the following sentence from English to Chinese: 8. Certificates No certificate other than the Global Certificate will be issued in respect of the CBBCs.

assistant: 8. 證書 除總額證書外，將不會就牛熊證發行證書。
user: Please translate the following sentence from English to Chinese: Clifford Capital $million

assistant: Clifford Capital 百萬元
user: Please translate the following sentence from English to Chinese: The company has the right not to make a distribution.

assistant: 本公司有權不作分派。
user: Please translate the following sentence from English to Chinese: THE GOLDMAN SACHS GROUP, INC. and SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Continued) (UNAUDITED) The firm adopted the provisions of FIN 48, “Accounting for Uncertainty in Income Taxes — an Interpretation of FASB Statement No. 109,” as of December 1, 2007, and recorded a transition adjustment resulting in a reduction of $201 million to beginning retained earnings.

assistant: THE GOLDMAN SACHS GROUP, INC.及附屬公司簡明綜合財務報表附註（續）（未經審覈） 公司於二零零七年十二月一日採納財務會計標準委員會第 48號詮釋「所得稅之不明朗因素之會計方法─財務會計標準委員會聲明第 109號之詮釋」，並記錄因減少 2.01億元至年初保留盈利之過渡調整。
user: Please translate the following sentence from English to Chinese: In connection with its prime brokerage business, Merrill Lynch provides to counterparties guarantees of the performance of its prime brokerage clients.

assistant: 就其優越經紀業務而言，Merrill Lynch 就其優越經紀客戶的履約表現向交易對手提供擔保。
user: Please translate the following sentence from English to Chinese: Investment management revenues on the consolidated statements of earnings were $5.87 billion for 2015, 2% higher than 2014, due to slightly higher management and other fees, primarily reflecting higher average assets under supervision, and higher transaction revenues. Commissions and fees on the consolidated statements of earnings were $3.32 billion for 2015, essentially unchanged compared with 2014.

assistant: 綜合盈利報表所列的投資管理收入於二零一五年爲58.7億元，較二零一四年上升2%，此乃由於管理及其他費用輕微增加（主要反映受監管的平均資產增加）及交易收入增加所致。 綜合盈利報表所列的佣金及手續費於二零一五年爲33.2億元，相較二零一四年大致不變。
user: Please translate the following sentence from English to Chinese: The Liquidity Provider will respond within 10 minutes and the quote will be displayed on the Stock Exchange’s designated stock page for the CBBCs.

assistant: 流通量提供者將於10分鐘內回應報價，而報價將顯示於聯交所有關牛熊證的交易版面上。
user: Please translate the following sentence from English to Chinese: Where individual loans are found not to be impaired, they are placed into pools of assets with similar risk profiles and collectively assessed for losses that have been incurred but are not yet specifically identifiable.

assistant: 倘若個別貸款並無減值，則會將之置於風險特徵相似之資產池中並予以整體評估是否已發生任何減損而未被個別發現。
user: Please translate the following sentence from English to Chinese: “Trust” has the meaning given to it in the relevant Supplemental Listing Document, subject to any adjustment in accordance with Condition 7;

assistant: 「信託」具有有關補充上市文件所賦予之涵義，須根據條件 7予以調整；
user: Please translate the following sentence from English to Chinese: However, throughout the term of the CBBCs, the price of the CBBCs will be influenced by a number of factors, including:

assistant: 然而，於牛熊證整段有效期內，牛熊證的價格將受多項因素影響，其中包括：
user: Please translate the following sentence from English to Chinese: LETTER FROM THE BOARD

assistant: 董事會函件
user: Please translate the following sentence from English to Chinese: Exchange traded funds Where the Underlying Asset of Structured Products comprises the units of an exchange traded fund (“ETF”), you should note that:

assistant: 交易所買賣基金 如結構性產品的相關資產包括交易所買賣基金（「交易所買賣基金」）單位，閣下應知悉：
user: Please translate the following sentence from English to Chinese: There are also ongoing investigations and proceedings in­ volving UBS and other banks in relation to transactions entered into with other Italian public entities (cities and regions).

assistant: 此外，涉及UBS及其他銀行有關與其他意大利公營實體（市及大區）進行交易的調查及訴訟現正進行中。
user: Please translate the following sentence from English to Chinese: For most assets the risk weight is determined with reference to internal ratings and a number of characteristics specific to the asset concerned.

assistant: 就大部分資產而言，風險加權乃按內部評級及相關資產之多項特點而釐定。
user: Please translate the following sentence from English to Chinese: – our plans, objectives, ambitions, targets or goals;

assistant: －我們的計劃、目的、抱負、指標或目標；
user: Please translate the following sentence from English to Chinese: UBS operates as a group with five business divisions and a Corporate Centre.

assistant: UBS以設有五個業務分部及一個公司中心的集團形式經營。
user: Please translate the following sentence from English to Chinese: “Closing Price” has the meaning given to it in the relevant Supplemental Listing Document;

assistant: 「收市價」具有關補充上市文件所賦予之涵義；
user: Please translate the following sentence from English to Chinese: The Company uses a discounted cash flow technique to determine the fair value of repo and reverse repo transactions with unaffiliated third parties.

assistant: 本公司使用現金流量折現法釐定與非聯屬第三方的回購及反向回購交易的公允價值。
user: Please translate the following sentence from English to Chinese: Additional discussion regarding the applicable areas in which fair value elections were made is presented in Note 12 to the Consolidated Financial Statements.

assistant: 有關作出公允價值選擇的適用方面的進一步討論載於綜合財務報表附註 12。
user: Please translate the following sentence from English to Chinese: During the fourth quarter of 2014, S&P raised its outlook of GS Bank USA, GSIB, GS&Co. and GSI from negative to stable as a result of its review of these subsidiaries’ operating trends in the current regulatory environment.

assistant: 於二零一四年第四季，由於審視該等附屬公司於現時監管環境的營運趨勢，標普已將對GS Bank USA、 GSIB、GS&Co.及GSI的展望由負面上調爲穩定。
user: Please translate the following sentence from English to Chinese: 13. Further Issues The Issuer shall be at liberty from time to time, without the consent of the CBBC Holders, to create and issue further CBBCs so as to form a single series with the CBBCs.

assistant: 13. 進一步發行 發行人可不時隨意額外增設及進一步發行牛熊證，與牛熊證形成單一系列，而毋須得到牛熊證持有人同意。
user: Please translate the following sentence from English to Chinese: For more information on offbalance sheet lending-related commitments, see Note 25.

assistant: 有關資產負債表外的借貸相關承擔的更多資料，請參閱附註25。
user: Please translate the following sentence from English to Chinese: — Credit approvals are documented by the signing of the credit report by the respective credit authority holders and retained for future reference.

assistant: 主要信貸風險承擔類別本銀行信貸貸款活動受本銀行管理國家及信貸風險的原則所規管。
user: Please translate the following sentence from English to Chinese: To mitigate the effect of a market liquidity event, we have developed access to additional liquidity sources beyond the liquidity pool at Holdings, including unutilized funding capacity in our bank entities and unutilized capacity in our bank facilities.

assistant: 爲減少市場流動資金事件所帶來的影響，我們已在供控股公司使用的流動資金儲備外，另闢額外流動資金來源，當中包括我們旗下銀行實體的未動用資金、及我們未動用的銀行融資。
user: Please translate the following sentence from English to Chinese: FINANCIAL LIABILITIES AT FAIR VALUE

assistant: 按公平價值計量之金融負債
user: Please translate the following sentence from English to Chinese: 22) Equity participation and other compensation plans Equity participation plans UBS provides various equity participation plans to employees in the form of share plans and share option plans. UBS recognizes the fair value of share and share option awards, determined at the date of grant, as compensation expense over the period that the employee is required to provide ­active services in order to earn the award.

assistant: 22)股本參與及其他薪酬計劃股本參與計劃瑞銀向僱員提供多項股份計劃及購股權計劃形式的股本參與計劃。 瑞銀於僱員須提供活躍服務以獲取獎勵的期間，把於授出日期釐定的股份及購股權獎勵的公平值，確認爲薪酬開支。
user: Please translate the following sentence from English to Chinese: and (b) in respect of a pre-opening session or a closing auction session of the Stock Exchange (as the case may be), the final Indicative Equilibrium Price (IEP) (as defined in the Trading Rules) of the Share (if any) calculated at the end of the pre-order matching period of such pre-opening session or closing auction session (as the case may be) in accordance with the Trading Rules, excluding direct business (as defined in the Trading Rules), subject to such modification and amendment prescribed by the Stock Exchange from time to time. “Strike Price” means the price specified as such in the relevant Supplemental Listing Document, subject to any adjustment in accordance with General Condition 5 and Product Condition 3;

assistant: 及 (b) （就聯交所開市前時段而言）爲於該開市前時段或收市競價交易時段（視乎情況而定）根據交易規則於對盤前時段或收市競價交易時段（視乎情況而定）結束時計算之股份之最終指示性平衡價格（定義見交易規則）（如有）（不包括直接成交（定義見交易規則）），受限於聯交所不時指定之更改及修訂。 「行使價」指有關補充上市文件所指定之價格，受制於根據一般條件5及產品條件 3作出之調整；
user: Please translate the following sentence from English to Chinese: Member of the Board of Directors of UBS Group AG;

assistant: Coca-Cola HBC AG 董事會成員；
user: Please translate the following sentence from English to Chinese: “Minimum Trade Price” means, in respect of a series of bull CBBCs, the lowest spot price of the underlying Shares (subject to any adjustment to such Spot Price as may be necessary to reflect any event as contemplated in Condition 6 such as capitalisation, rights issue, distribution or the like) during the MCE Valuation Period;

assistant: 「最低成交價」指就一系列牛證而言，掛鉤股份於強制收回事件估值期內的最低現貨價（有關現貨價可作出任何必須調整以反映細則 6 項下擬進行的任何事項如資本化、供股、分派或類似事宜）；
user: Please translate the following sentence from English to Chinese: These positions come from transactions remunerated or charged at fixed rates and from their maturities. Assets and liabilities are analysed independently, without any a priori matching.

assistant: 該等倉盤來自按定息及期限而獲收益或須付款之業務。 對資產及負債之分析，會在不分配任何資金之情況下獨立進行。
user: Please translate the following sentence from English to Chinese: Website http://www.csopasset.com/etf

assistant: 網站 http://www.csopasset.com/etf
user: Please translate the following sentence from English to Chinese: Subscription price per Share as specified in the Rights Offer plus an amount equal to any dividends or other benefits foregone to exercise the Right M :

assistant: 供股建議所指定之每股股份認購價，另加一筆相等於爲行使供股權而放棄之任何股息或其他利益之款項 M：
user: Please translate the following sentence from English to Chinese: What types of structured products may we issue under the programme?

assistant: 本公司可根據計劃發行什麼種類的結構性產品？
user: Please translate the following sentence from English to Chinese: This action seeks, among other things, unspecified compensatory damages based on alleged investor losses.

assistant: 該訴訟主要根據指稱的投資者損失尋求未指明金額的損害賠償。
user: Please translate the following sentence from English to Chinese: Please refer to Conditions 10 and 13 for details about our early termination rights. Time lag between early termination or exercise and settlement of the CBBCs There is a time lag between the early termination or exercise of the CBBCs and payment of the Residual Value or the Cash Settlement Amount payable at expiry net of Exercise Expenses (if any).

assistant: 有關我們提早終止的權利的詳情，請參閱細則 10 及 13。 牛熊證的提早終止或行使與結算之間存在時差牛熊證的提早終止或行使與剩餘價值或於到期時應付現金結算金額（經扣除行使費用（如有））之間存在時差。
user: Please translate the following sentence from English to Chinese: The offer or transfer of the CBBCs is also subject to the selling restrictions specified in our Base Listing Document. Capitalised terms and inconsistency Unless otherwise specified, capitalised terms used in this document have the meanings set out in the Conditions.

assistant: 發售或轉讓牛熊證亦受我們的基本上市文件所指定的銷售限制所規限。 用語及差異 除另有所指外，本文件的用語具有條件所載的涵義。
user: Please translate the following sentence from English to Chinese: net gains / (losses) from financial liabilities designated at fair value 2

assistant: 指定爲按公平值入賬的 金融負債的收益（虧損）淨額2
user: Please translate the following sentence from English to Chinese: Consolidated Financial Statements\n

assistant: 綜合財務報表\n
user: Please translate the following sentence from English to Chinese: 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: 倘若發生交收中斷事件，以致發行人無法安排在原定交收日透過中央結算系統進行電子付款將金額存入持有人的有關指定銀行戶口，則發行人須合理盡力安排在原定交收日後合理可行地儘快透過中央結算系統進行電子付款，將金額存入持有人的有關指定銀行戶口。
user: Please translate the following sentence from English to Chinese: As a matter of public policy, regulatory bodies around the world are charged with safeguarding the integrity of the securities and other financial markets and with protecting the interests of clients participating in those markets, including depositors in U.S. depository institutions such as GS Bank USA. They are not, however, generally charged with protecting the interests of Goldman Sachs’ shareholders or creditors.

assistant: 基於公共政策，全球各地的監管機構，須負責維護證券及其他金融市場的操守，以及保障參與該等市場的客戶的權益，包括美國存記機構（如GS Bank USA）內存款人的權益但其一般無責任保障Goldman Sachs股東或債權人的權益。
user: Please translate the following sentence from English to Chinese: In 2013, we entered into the FNMA Settlement to resolve substantially all outstanding and potential repurchase and certain other claims relating to the origination, sale and delivery of residential mortgage loans originated and sold directly to FNMA from January 1, 2000 through December 31, 2008 by entities related to Countrywide and BANA.

assistant: 於二零一三年，我們訂立房利美和解以解決與批授、銷售及交付由原 Countrywide 及 BANA 有關的實體於二零零零年一月一日至二零零八年十二月三十一日期間批授並直接售予房利美的住宅按揭貸款的有關差不多全部未償還及潛在購回以及若干其他索償。
user: Please translate the following sentence from English to Chinese: If it is announced that the Company is to or may merge or consolidate with or into any other corporation (including becoming, by agreement or otherwise, a subsidiary of any corporation or controlled by any person or corporation) (except where the Company is the surviving corporation in a merger) or that it is to or may sell or transfer all or substantially all of its assets, the rights attaching to the CBBCs may in the absolute discretion of the Issuer be amended no later than the Business Day preceding the consummation of such merger, consolidation, sale or transfer (each a “Restructuring Event”) (as determined by the Issuer in its absolute discretion).

assistant: 若已宣佈公司正與或可能會與任何其他公司進行兼併或合併（包括以協議形式或以其他形式成爲任何人士或公司的附屬公司，或受任何人士或公司控制）（除非公司爲兼併後繼續存在的公司），或有關公司現正或有可能出售或轉讓其所有或大部分資產，發行人可完全酌情決定不遲於該等兼併、合併、出售或轉讓（各爲「重組事項」）完成（由發行人絕對酌情決定）前的營業日，修改牛熊證所附的權利。
user: Please translate the following sentence from English to Chinese: These liquidity and credit facilities are recorded off-balance sheet, unless a liability is deemed necessary when a contingent payment is deemed probable and estimable. Refer to Note 6 to the Consolidated Financial Statements for more information on Conduits.

assistant: 該等流動資金及信貸融資爲資產負債表外項目，除非因有或然付款被視爲可能及可估計而須負債入賬。 有關導管的更多資料，請參閱綜合財務報表附註 6。
user: Please translate the following sentence from English to Chinese: The present value of the defined benefit obligation is calculated by discounting the estimated future cash outflows at rates of interest on prime corporate bonds with terms approximating those of the related obligations.

assistant: 界定福利責任之現值乃透過按期限接近相關責任期限之優質企業債券之利率折現估計未來現金流出量而計算。
user: Please translate the following sentence from English to Chinese: 10,000 Warrants 500 Warrants

assistant: 10,000份權證 500份權證
user: Please translate the following sentence from English to Chinese: Such assets are included in “Other assets” in the condensed consolidated statement of financial condition.

assistant: 該等資產計入簡明綜合財務狀況報表內的「其他資產」。
user: Please translate the following sentence from English to Chinese: Information on legal disputes can be found in Note 31 of the ‘Consolidated financial statements’ section.

assistant: 有關法律爭議見「綜合財務報表」一節附註 31。
user: Please translate the following sentence from English to Chinese: 30 July 2018

assistant: 2018 年 7 月 30 日
user: Please translate the following sentence from English to Chinese: (i) not materially prejudicial to the interests of the Warrant Holders generally (without considering the circumstances of any individual Warrant Holder or the tax or other consequences of such modification in any particular jurisdiction);

assistant: (i) 整體並無重大影響權證持有人之利益（但並無考慮任何權證持有人之個別情況或該項調整於某一司法權區之稅務或其他影響）；
user: Please translate the following sentence from English to Chinese: Joint ventures must now be consolidated by applying the equity method. Newedge Group (brokerage and derivatives) is the most signiﬁcant joint venture that is actually consolidated by the Group using the proportionate method (see Note 47).

assistant: 目前，合資企業應通過權益法合併。 Newedge Group（經紀及衍生工具）爲最重要合資企業，實際採用比例法綜合入賬至集團（見附註 47）。
user: Please translate the following sentence from English to Chinese: You will have to rely on the records of CCASS and/or the statements you receive from your brokers as evidence of your beneficial interest in the CBBCs.

assistant: 閣下將須倚賴中央結算系統的記錄及／或閣下自經紀收取的結單，作爲閣下於牛熊證的實益權益的憑證。
user: Please translate the following sentence from English to Chinese: 10. Impaired assets

assistant: 10. 減值資產
user: Please translate the following sentence from English to Chinese: (i) guarantees of payment of insurance premiums and reinsurance risks that support industrial revenue bond underwriting;

assistant: (i) 擔保支付保費及支持工業收入債券承銷的再保險風險；