In this task, you are given a sentence in English and your task is to translate it into Spanish. In translation, keep the numbers and capitalization (capitalize only the first word of each sentence and name).

Q: It is not, therefore, the case that one must begin with a cost-benefit analysis.

A: Por tanto, no hay que empezar con un análisis de cost-benefit.
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Q: I can only emphasise that these are the really hard nuts that finally need to be cracked.

A: ¡Sólo puedo decir que estas son las nueces duras de verdad que hay que cascar de una vez por todas!
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Q: Mr President, Commissioner, ladies and gentlemen, firstly I would like to extend warm thanks to the rapporteur, Mr Brok, for his report.

A:
Señor Presidente, señor Comisario, señoras y señores, antes que nada quisiera dar las gracias al ponente, el Sr. Brok, por su informe.
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