In this task, you are given a sentence in the Japanese language and your task is to convert it into the English language. In translation, keep numbers as it is and make it sentence case (capitalize only the first word of each sentence and noun).

Q: 減損課徴金は、債務担保証券（CDO）と同じく、サブプライム・カテゴリーよりわずかに良い信用プロフィールで貸し出されるサブプライム・ローンとアルト-Aローンで裏書きされるRBMS（抵当）投資を含む危険な投資の結果である。

A: The impairment charge is a result of risky investments, including RBMS (mortgage) investments backed by subprime loans and Alt-A loans, which are made to borrowers with a slightly better credit profile than those in the subprime category, as well as from collateral debt obligations (CDOs).
****
Q: 気候変動に関する国際連合枠組条約のもとで交渉しつつ、次の交渉は八月に行われる予定で、その後、カンクンの前に、もうひとつの最後の１週間の期間会議が行われる。

A: Negotiating under the United Nations Framework Convention on Climate Change , the next negotiating session is scheduled to take place in August, followed by another, final one-week intersessional meeting, before Cancún.
****
Q: その手紙はニューヨーク市クイーンズ地区から投函されたと考えられている。

A:
The letters were believed to have been mailed from Queens, New York.
****