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: ハビブ氏は、この期間、電気ショックや水攻めなど様々な方法の拷問を受けたと主張している。

SOLUTION: During this time, Habib claims he was subjected to various methods of torture, including electric shock and being held under water.

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: オーストラリアのコモンウェルス銀行は、価格上昇は「地政学的な緊張が高まったことと、市場の開拓に基づいている」と述べている。

SOLUTION:
Australia's Commonwealth Banks states that the raise is "being supported by an increase in geopolitical tensions and also market developments."