billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: Where external ratings by nationally recognized statistical rating organizations (such as Moody’s and S&P) are used, investment grade ratings are considered to be Baa/BBB or above, while anything below is considered noninvestment grade.

assistant: 如使用全國公認的統計評級機構（如穆迪及標普）的外界評級，投資級別評級被視爲 Baa/BBB 或以上，以下者視爲非投資級別。
user: Please translate the following sentence from English to Chinese: Selling restrictions The Warrants have not been and will not be registered under the United States Securities Act of 1933, as amended (the "Securities Act"), and will not be offered, sold, delivered or traded, at any time, indirectly or directly, in the United States or to, or for the account or benefit of, any U.S. person (as defined in the Securities Act).

assistant: 銷售限制權證並無亦不會根據1933年美國證券法（經修訂）（「證券法」）登記，故此在任何時間不會在美國境內直接或間接發售、出售、交付或買賣，亦不會向任何美國人士（定義見證券法）或代其或爲其利益直接或間接發售、出售、交付或買賣。
user: Please translate the following sentence from English to Chinese: For the avoidance of doubt, the OD shall be zero if the Ordinary Distribution and the Cash Distribution have different ex-entitlement dates

assistant: 爲免存疑，倘普通分派與現金分派的除權日不同，OD將爲零
user: Please translate the following sentence from English to Chinese: Valuation technique Discounted cash flow model Option model

assistant: 估值模式現金流折扣模式 期權模式
user: Please translate the following sentence from English to Chinese: 1. ACCOUNTING POLICIES (CONTINUED) (s) Pension Costs (continued) The defined benefit pension asset or liability in the balance sheet comprises the total of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds that have been rated at AA or equivalent status and broadly consistent term to the liabilities), and less the fair value of plan assets out of which the obligations are to be settled directly.

assistant: 1. 會計政策（續） (s) 退休金成本（續） 資產負債表內界定福利退休金資產或負債包括界定福利責任的現值總和（所使用的貼現率乃基於評級爲AA級或與 AA級地位相同及期限大致與負債相符的高品質公司債券），減將會直接結算責任的計劃資產的公平值。
user: Please translate the following sentence from English to Chinese: Commitments and contingent liabilities Note 32: Leasing Notes available in annual report only.

assistant: 附註 31﹕承擔及或有負債附註 32﹕租賃 只於年報內提供該等附註。
user: Please translate the following sentence from English to Chinese: Overall, we feel that the effectiveness of our risk management processes for concentration risk have been confirmed, including in the light of the crisis on the financial markets.

assistant: 總而言之，我們認爲我們對集中度風險的風險管理程序的有效性，包括在金融市場危機中的有效性，已經得到確認。
user: Please translate the following sentence from English to Chinese: the decrease in time value may offset any increase (in respect of a call warrant) or decrease (in respect of a put warrant) in the price of the underlying asset, especially when the warrant is close to its expiry where the time value decreases at a faster pace.

assistant: 時間值下跌或會抵銷掛鉤資產的價格的任何上升（就認購權證而言）或下跌（就認沽權證而言），尤其當權證越接近到 期時，其時間值會下跌得越快。
user: Please translate the following sentence from English to Chinese: (a) considered by the Issuer not to be materially prejudicial to the Holder generally (without considering the circumstances of any individual Holder or the tax or other consequences of such adjustment or amendment in any particular jurisdiction); or (b) otherwise considered by the Issuer to be appropriate and such adjustment or amendment is approved by the Stock Exchange.

assistant: (a) 發行人認爲對持有人整體並無嚴重損害（毋須考慮任何持有人之個別情況，或於任何特定司法管轄區可能導致之稅務或該調整或修訂之其他後果），或 (b) 發行人認爲合適並獲聯交所批准。
user: Please translate the following sentence from English to Chinese: – the possibility of foreign exchange controls, expropriation, nationalization or confiscation of assets in countries in which we conduct our operations;

assistant: －我們經營所在國家可能出現外匯管制、徵收、國有化或充公資產；
user: Please translate the following sentence from English to Chinese: The overall value-at-risk limit for our Corporate and Investment Bank Group Division started 2007 at € 90 million and was increased to € 105 million on February 27, 2007. The overall value-at-risk limit for our consolidated Group trading positions was € 92 million at the start of 2007 and was increased to € 110 million on February 27, 2007 (with a 99 % confidence level, as described below, and a one-day holding period).

assistant: 本銀行企業及投資銀行集團部門的整體風險價值限額，在2007年初爲9,000萬歐元，並在2007年2月 27日增至1.05億歐元，而本銀行在2007年初的綜合集團買賣持倉的整體風險價值限額爲9,200萬歐元，並在 2007年 2月 27日增至 1.1億歐元（信心水平爲 99%（如下文所述）及一天的持有期）。
user: Please translate the following sentence from English to Chinese: (viii) the supply and demand of the Structured Products;

assistant: (viii) 結構性產品的供求；
user: Please translate the following sentence from English to Chinese: and (ii) in respect of a pre-opening session or a closing auction session (if applicable) of the Stock Exchange (as the case may be), the final Indicative Equilibrium Price (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 (if applicable) (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.

assistant: 及 (ii) 就聯交所開市前時段或收市競價交易時段（如適用）（視乎情況而定）而言，於該開市前時段或收市競價交易時段（如適 用）（視乎情況而定）根據交易規則於對盤期間前結束時計算的股份的最終指示性平衡價格（定義見交易規則）（如有），但不包括直接業務（定義見交易規則），受限於聯交所不時規定的有關修改及修訂。
user: Please translate the following sentence from English to Chinese: You should also consider your financial position and investment objectives before deciding to invest in the Warrants.

assistant: 閣下在決定投資認股權證前，亦應考慮閣下的財政狀況及投資目標。
user: Please translate the following sentence from English to Chinese: When evaluating our and the guarantor’s creditworthiness, you should not solely rely on the guarantor’s credit ratings because:

assistant: 當評估本公司及擔保人的信用可靠性，　閣下不應只依賴擔保人的信貸評級，因爲：
user: Please translate the following sentence from English to Chinese: 48. Defendant James

assistant: 48. 被告人James
user: Please translate the following sentence from English to Chinese: — additional activities undertaken in the structure, such as providing a liquidity facility beyond the terms established originally or entering into a transaction with an SPE that was not contemplated originally;

assistant: －體系內進行的其他業務，例如在原先訂立的條件以外提供流動性融通或介入該特殊目的實體最初未預 期參與的交易；
user: Please translate the following sentence from English to Chinese: Entitlement x (Strike Price x funding rate x n / 365) Number of CBBCs per Entitlement

assistant: 權利 x （行使價 x 資金比率 x n / 365）每項權利之牛熊證數目
user: Please translate the following sentence from English to Chinese: 4. Adjustments to the Index 4.1 Successor Index Compiler Calculates and Reports Index If the Index is:

assistant: 4. 指數的調整 4.1 繼任指數編制人計算和報告指數 如果指數：
user: Please translate the following sentence from English to Chinese: If and whenever the Fund or Trust shall make a Cash Distribution credited as fully paid to the holders of Units generally, the Strike Price and the Entitlement shall be adjusted to take effect on the Business Day on which trading in the Units becomes ex-entitlement (each a “Dividend Adjustment Date”) in accordance with the following formulae:

assistant: 倘及當該基金或信託向單位持有人作出入賬列作繳足之現金分派，則行使價及權益將根據以下公式調整，並在該單位成爲除權買賣之營業日（各稱爲「股息調整日期」）開始生效：
user: Please translate the following sentence from English to Chinese: 3. Japan National Tax Agency examination of fiscal 2005 through 2009 began in 2010.

assistant: 3. 日本國稅廳對二零零五年財政年度至二零零九年財政年度的評審於二零一零年度開始。
user: Please translate the following sentence from English to Chinese: For any other forms of cash distribution (“Cash Distribution”) announced by the Company, such as a cash bonus, special dividend or extraordinary dividend, no adjustment will be made unless the value of the Cash Distribution accounts for 2 per cent. or more of the Share’s closing price on the day of announcement by the Company.

assistant: 就公司所宣佈之任何其他形式之現金分派（「現金分派」）（例如現金紅利、特別股息或特殊股息）而言，除非該等現金分派之價值佔公司宣佈當日股份之收市價之 2% 或以上，否則不會作出任何調整。
user: Please translate the following sentence from English to Chinese: The actual effects could be materially higher as the amount of payments subject to BEAT will increase with higher interest rates and business activity and as a result of interpretative uncertainty relating to BEAT.

assistant: 由於須根據稅基侵蝕及反濫用稅支付的金額將隨利率及業務活動的增加而增加，且由於存在與稅基侵蝕及反濫用稅有關的解說性不明朗因素，故實際影響可能會大幅增加。
user: Please translate the following sentence from English to Chinese: These amounts include fully or partially undrawn commitments that are legally binding and cannot be unconditionally cancelled by the Consolidated Entity and the Company.

assistant: 該等金額包括具法律約束力且不能由合併實體及本公司無條件取消之全部或部分未動用之承擔。
user: Please translate the following sentence from English to Chinese: The Group has not taken advantage of this relaxation and has adopted IAS 39 as issued by the IASB:

assistant: 集團並無利用放寬的規定，並已採納 IASB頒佈的IAS 39：
user: Please translate the following sentence from English to Chinese: We seek to monitor and control our risk exposure through a variety of separate but complementary financial, credit, operational, compliance and legal reporting systems.

assistant: 我們尋求透過多個獨立互補的財務、信貸、經營、合規以及法律彙報體系管理及控制風險承擔。
user: Please translate the following sentence from English to Chinese: Individual impairment provisions $million 2,433 (81) (1,173)

assistant: 個別減值撥備百萬元 2,433 (81) (1,173)
user: Please translate the following sentence from English to Chinese: Member and Global Markets Representative

assistant: 成員兼環球市場代表
user: Please translate the following sentence from English to Chinese: For the year ended

assistant: 截至下列日期止年度
user: Please translate the following sentence from English to Chinese: The preparation of financial statements under IFRS requires management to make estimates and assumptions for certain categories of assets and liabilities. Areas where this is required include the fair value of certain financial assets and liabilities, the allowance for loan losses, the impairment of assets other than loans, goodwill and other intangibles, the recognition and measurement of deferred tax assets, provisions for uncertain income tax positions, legal and regulatory contingencies, the reserves for insurance and investment contracts, reserves for pensions and similar obligations.

assistant: 按照國際財務報告準則編制財務報表時，管理層須就若干資產及負債類別，包括若干金融資產及負債的公平值、貸款虧損撥備、貸款以外的資產減值、商譽及其他無形資產、遞延稅項資產確認與計量、不確定所得稅情況撥備、法律及監管或然項目、保險與投資合約儲備、退休金及類似義務費用儲備做出估計及假設。
user: Please translate the following sentence from English to Chinese: Except as set out in the Listing Documents, there has been no material adverse change in our financial position since 31 December 2017.

assistant: 除上市文件所述者外，自2017年12月31日以來，本公司的財務狀況並無重大不利變動。
user: Please translate the following sentence from English to Chinese: Funding Sources Our primary sources of funding are secured financings, unsecured long-term and short-term borrowings, and deposits.

assistant: 融資途徑公司的主要融資途徑爲有抵押融資、無抵押長期及短期借貸及存款。
user: Please translate the following sentence from English to Chinese: Provided that ‘‘OD’’ shall be deemed to be zero if no ordinary cash dividend is announced by the Company or if the ex-entitlement date of the ordinary cash dividend is different from the ex-entitlement date of the relevant Cash Distribution.

assistant: 惟倘若該公司並無宣派普通現金股息，或倘若普通現金股息的除權日與相關現金分派的除權日不同，則「OD 」將被視爲零。
user: Please translate the following sentence from English to Chinese: Net position 383 383

assistant: 淨額 383 383
user: Please translate the following sentence from English to Chinese: – adverse rating actions by credit rating agencies in respect of us, sovereign issuers, structured credit products or other credit-related exposures;

assistant: －信貸評級機構對我們、主權發行人、結構性信貸產品或其他信貸相關風險承擔作出的不利評級行動；
user: Please translate the following sentence from English to Chinese: The Cash Settlement Amount shall be despatched not later than three Business Days following the Expiry Date (“Settlement Date”) by crediting that amount in accordance with the CCASS Rules, to the Designated Bank Account.

assistant: 現金結算金額須在屆滿日期後三個營業日內（「交收日期」），根據中央結算系統規則，存入指定銀行戶口。
user: Please translate the following sentence from English to Chinese: The following documents are available for inspection during usual business hours on any weekday (Saturdays, Sundays and holidays excepted) until the Expiry Date at Level 88, International Commerce Centre, 1 Austin Road West, Kowloon, Hong Kong:

assistant: 直至到期日止，以下文件可於平日（星期六、星期日及假期除外）的一般營業時間於香港九龍柯士甸道西1號環球貿易廣場88樓查閱：
user: Please translate the following sentence from English to Chinese: In addition, these minimum ratios will be supplemented by a new capital conservation buffer that phases in, beginning January 1, 2016, in increments of 0.625% per year until it reaches 2.5% on January 1, 2019.

assistant: 此外，作爲該等最低比率的補充，自二零一六年一月一日起，將逐步引入新的資本留存緩衝，以每年增加0.625%，直至二零一九年一月一日達到2.5%。
user: Please translate the following sentence from English to Chinese: Any such delay between the time of expiry and the determination of the settlement amount will be specified in the relevant Conditions.

assistant: 期滿與釐定結算金額之間的延誤會在條件中列明。
user: Please translate the following sentence from English to Chinese: You may request to obtain a quote for your Warrants by calling the following telephone number:

assistant: 閣下可致電以下電話號碼索取有關權證的報價：
user: Please translate the following sentence from English to Chinese: Regulation in the rest of the world Our operations elsewhere in the world are subject to regulation and control by local supervisory authorities, and our offices, branches and subsidiaries in such jurisdictions are subject to certain reserve, reporting and control and other requirements imposed by the relevant central banks and regulatory authorities.

assistant: 全球其他地區的規管 ABN AMRO在全球其他地區經營的業務須受當地監管機構規管及監控，以及本行在該等司法權區的辦事處、分行及附屬公司均須遵守若干由相關央行及規管機構施加的儲備、彙報與監控及其他規定。
user: Please translate the following sentence from English to Chinese: There were no residential mortgage loans securitized into MBS for the three months ended June 30, 2011 compared to $436 million during the same period in 2010, which we retained within the HFI portfolio.

assistant: 於截至二零一一年六月三十日止三個月，概無將住宅按揭貸款證券化爲按揭抵押證券，於二零一零年同期爲 4.36 億美元住宅按揭貸款證券化爲按揭抵押證券，並由我們保留於持作投資組合。
user: Please translate the following sentence from English to Chinese: The MACS may be exchanged on an acquisition event (where a person acquires control of the Company or MGL), where the Company’s common equity Tier 1 capital ratio falls below 5.125%, or where APRA determines MBL would be non-viable without an exchange or a public sector injection of capital (or equivalent support).

assistant: 有關 MACS 亦可於收購事件（某名人士取得本公司或 MGL 的控制權）以致本公司的普通股第一級資本比率跌至低於 5.125%時或 APRA 認爲 MBL 如不交換或由公衆人士注資（或提供相當支持）則無法經營時交換。
user: Please translate the following sentence from English to Chinese: If the FRB objects to our proposed capital actions in our capital plan, Group Inc. could be prohibited from taking some or all of the proposed capital actions, including increasing or paying dividends on common or preferred stock or repurchasing common stock or other capital securities.

assistant: 倘聯邦儲備局反對本公司資本規劃內的建議資本行動，則Group Inc. 或會被禁止採取部分或所有建議的資本行動，包括就普通股或優先股增加或派付股息或購回普通股或其他資本證券。
user: Please translate the following sentence from English to Chinese: Carrying amount as at 31 December 2013, 1 January 2014 and 31 December 2014

assistant: 於二零一三年十二月三十一日、二零一四年一月一日及二零一四年十二月三十一日的賬面值
user: Please translate the following sentence from English to Chinese: Group Chief Executive Officer and Chairman & CEO Investment Bank John

assistant: 集團行政總裁、投資銀行主席兼行政總裁 John
user: Please translate the following sentence from English to Chinese: estimated future cash flows:

assistant: 估計未來現金流量：
user: Please translate the following sentence from English to Chinese: Liabilities for which the fair value option was elected are categorized in the table below based upon the lowest level of significant input to the valuations.

assistant: 已選擇公平值選擇權的負債已根據最低水平的估值重大輸入值在下表分類：
user: Please translate the following sentence from English to Chinese: As of September 2010 and December 2009, after giving effect to hedging activities, the U.S. dollar-denominated financings not at fair value had a weighted average interest rate of 2.88% and 3.44%, respectively, and the non-U.S. dollar-denominated financings not at fair value had a weighted average interest rate of 0.45% and 1.57%, respectively.

assistant: 於二零一零年九月及二零零九年十二月，經計及對沖活動的影響後，並非按公平價值計算的美元計值融資之加權平均利率分別爲2.88%及 3.44%，而並非按公平價值計算的非美元計值融資之加權平均利率分別爲0.45%及1.57%。
user: Please translate the following sentence from English to Chinese: the reasonableness of significant accounting estimates made by the directors;

assistant: 董事作出的重大會計估計是否合理；
user: Please translate the following sentence from English to Chinese: The firm sells residential and commercial mortgage loans and securities to mortgagebacked VIEs and may retain beneficial interests in the assets sold to these VIEs.

assistant: 公司向按揭抵押可變權益實體出售住宅及商業按揭貸款及證券，並可保留對售予該等可變權益實體的資產的實益權益。
user: Please translate the following sentence from English to Chinese: Note 40 Supplemental guarantor information required under SEC rules

assistant: 附註40　證交會規定的擔保人補充資料
user: Please translate the following sentence from English to Chinese: Cash paid for loan repurchases includes the unpaid principal balance of the loan plus past due interest.

assistant: 就貸款購回支付的現金包括貸款額的未付本金餘額及過往逾期利息。
user: Please translate the following sentence from English to Chinese: See Note 24 to the condensed consolidated financial statements for further information about income taxes.

assistant: 有關所得稅的進一步資料，請參閱綜合財務簡明報表附註24。
user: Please translate the following sentence from English to Chinese: Further details on the financial risks of the Company are set out in note 16 to the financial statements.

assistant: 有關本公司財務風險的進一步詳情，請參閱財務報表附註16。
user: Please translate the following sentence from English to Chinese: The guidance establishes a rebuttable presumption that recovery of the carrying amount will normally be through sale.

assistant: 該指引設定可予駁回的假定，即資產賬面值通常將會通過出售收回。
user: Please translate the following sentence from English to Chinese: However, the pace of GDP growth remained relatively high and other indicators of economic activity indicate growth remained robust.

assistant: 然而，GDP增速仍維持於高水平，其他經濟活動指標顯示增長仍然強勁。
user: Please translate the following sentence from English to Chinese: IFRS 9 requires reclassifications when the entity’s business model changes, which is expected to be an infrequent occurrence;

assistant: 國際財務報告準則第9號規定在實體業務模式變動時進行重新分類，並預期爲不經常發生；
user: Please translate the following sentence from English to Chinese: The Federal Reserve Board has proposed regulations designed to strengthen the regulation and supervision of large bank holding companies and systemically important nonbank financial firms.

assistant: 聯邦儲備局已建議條例，旨在加強對大型銀行控股公司及系統上重要的非銀行金融公司的規管及監察。
user: Please translate the following sentence from English to Chinese: What is a derivative warrant?

assistant: 何謂衍生權證?
user: Please translate the following sentence from English to Chinese: We also maintain robust appropriateness and suitability processesto mitigate the risk of customer disputes.

assistant: 我們還保持著出色的恰當性和合適性流程，來降低顧客投訴的風險。
user: Please translate the following sentence from English to Chinese: NOT FOR DISTRIBUTION IN THE UNITED STATES Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited 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: 本公告不得在美國境內刊發 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部分內容而產生或因倚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: Business Day means a day (excluding Saturdays) on which the Stock Exchange is scheduled to open for dealings in Hong Kong and banks are open for business in Hong Kong;

assistant: 營業日指聯交所預定在香港開市買賣和銀行在香港開門營業的任何日子（不包括星期六）；
user: Please translate the following sentence from English to Chinese: For example, JPMorgan Chase’s national bank subsidiaries, JPMorgan Chase Bank, N.A. and Chase Bank USA, N.A., are subject to supervision and regulation by the OCC and, with respect to certain matters, by the Federal Reserve and the Federal Deposit Insurance Corporation (the “FDIC”).

assistant: 例如，JPMorgan Chase的國家銀行附屬公司JPMorgan Chase Bank, N.A.及Chase Bank USA, N.A.受貨幣監理署監管及規管，而若干事項受聯邦儲備局及美國聯邦存款保險公司（「FDIC 」）監管。
user: Please translate the following sentence from English to Chinese: If the Cash Settlement Amount is equal to or less than the Exercise Expenses (if any), you will lose all of your investment in the CBBCs.

assistant: 倘現金結算金額相等於或低於行使費用（如有），閣下將損失閣下於牛熊證的所有投資。
user: Please translate the following sentence from English to Chinese: Where available, the Company may also make use of quoted prices for recent trading activity in securities with the same or similar characteristics to the security being valued.

assistant: 本公司亦可就與估值相同或類似性質的近期證券交易活動使用所報價格（如有）。
user: Please translate the following sentence from English to Chinese: the consent letter issued by PricewaterhouseCoopers;

assistant: 由PricewaterhouseCoopers發出之同意書；
user: Please translate the following sentence from English to Chinese: If and whenever the Company shall make an issue of Shares credited as fully paid to holders of Shares generally by way of capitalisation of profits or reserves (other than pursuant to a scrip dividend or similar scheme for the time being operated by the Company or otherwise in lieu of a cash dividend) (and without any payment or other consideration being made or given by such holders) (a “Bonus Issue”), the Entitlement and the Exercise Price will be adjusted, subject to Condition 6(B)(iii), on the Business Day on which the trading in the Shares of the Company becomes ex-entitlement in accordance with the following formulae:

assistant: 倘及當該公司須一般以溢利或儲備撥作資本的方式發行入賬列爲繳足的股份（根據以股代息或該公司現時設立的類似計劃或其他計劃以代替現金股息除外）予股份的持有人，而該等持有人並無支付任何款項或給予其他代價（「派送紅股」），則權益及行使價在細則 6(B)(iii) 規限下，將於該公司股份成爲除權買賣的營業日根據下列公式調整：
user: Please translate the following sentence from English to Chinese: These may include, but are not limited to, powers to cancel, write off, modify, convert or replace all or a part of the Warrants or cash payment under the Warrants, and powers to amend or alter the contractual provisions of the Warrants, all of which may adversely affect the value of the Warrants, and the holders thereof may suffer a loss of some or all of their investment as a result. Holders of the Warrants may become subject to and bound by the FIRO.

assistant: 此可能包括（但不限於）註銷、撇銷、修訂、轉換或替換權證之全部或部分或獲得權證項下的現金付款的權力，以及修訂或修改權證的合約條文的權力，以上種種均可能對權證的價值造成不利影響，權證持有人或會因而失去部分或全部的投資。
user: Please translate the following sentence from English to Chinese: EXHIBIT A To qualify as an accounting hedge under the hedge accounting rules, a derivative must be highly effective in offsetting the risk designated as being hedged.

assistant: 附件A 爲符合對沖會計處理規則項下的會計對沖資格，衍生工具必須在抵銷指定對沖的風險中高度有效。
user: Please translate the following sentence from English to Chinese: (c) any notices, announcements and/or information relating to meetings in respect of the structured products will only be delivered to you through the CCASS participants in accordance with the General Rules of CCASS and the CCASS Operational Procedures in effect from time to time;

assistant: (c) 有關結構性產品的任何通告、公佈及╱或資料僅會根據不時有效的中央結算系統一般規則及中央結算系統運作程序規則，經中央結算系統參與者送達閣下；
user: Please translate the following sentence from English to Chinese: Second, it determines whether the transfer of financial assets to the entity is considered a sale under GAAP.

assistant: 其次，本公司會釐定向實體轉讓金融資產是否視爲美國公認會計原則項下的一項銷售。
user: Please translate the following sentence from English to Chinese: Retirement benefit obligations comprise:

assistant: 退休福利計劃支出包括：
user: Please translate the following sentence from English to Chinese: (i) there has been no material adverse change in the financial or trading position of us since 31 December 2017;

assistant: (i) 自 2017 年 12 月 31 日以來，發行人之財政或交易狀況並無重大不利變動；
user: Please translate the following sentence from English to Chinese: 36. Deferred taxation (continued)

assistant: 36. 遞延稅項（續）
user: Please translate the following sentence from English to Chinese: Share of earnings of associates Net gain on non-c urrent assets

assistant: 分佔聯營公司盈利　非流動資產收益淨額　商譽