TASK DEFINITION: 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).
PROBLEM: 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。

SOLUTION: 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).

PROBLEM: 「スーパーマーケットからの食物、特にバ、ナンディ、シガトカ、ラキラキの町からの食物がないか気を付けて下さい。」

SOLUTION: "Watch out for food from supermarkets especially from the towns of Ba, Nadi, Sigatoka and Rakiraki."

PROBLEM: 炎をあげる破片は道横の小草を燃やした。

SOLUTION:
Flaming debris ignited small grass fires next to the roads.