上周有點忙，沒來得及寫新內容，就把上次法律翻譯的練習解析和參考譯文發一下吧。
1. A waiver by one of the parties at any time of a breach of any term or provision of this Agreement committed by the other party shall not be construed as a waiver by such party of any subsequent breach to be committed by the other party, nor shall it be construed as a waiver by such party of its rights under such provision or any of its other rights under this Agreement.
這是一個并列句。第一個單句的主干部分是?A waiver shall not be construed as a waiver；第二個單句的主干部分是?nor shall it be construed as a waiver。
這個句子是協議中的常見句子，不算復雜，讓人犯難的大概有兩個地方，一是主語和賓語后綴太長；二是 nor 后面的句子采用倒裝結構。
生詞也不多，waiver：豁免，放棄；commit：犯錯；construe 解釋，詮釋。
參考譯文：?一方在任何時候放棄追究另一方違反本協議任何條款或規定的行為，不應被視為該一方放棄追究另一方以后的違約行為，亦不應被視為該一方放棄其在該規定下的權利或其在本協議項下的其他權利。
2. ?In the case of a corporation or other business entity becoming a Subsidiary after the end of the financial period to which the latest consolidated audited accounts of the Borrower relate, the reference to the then latest consolidated audited accounts of the Borrower and its Subsidiaries for the purposes of the calculation above shall, until consolidated audited accounts of the Borrower for the financial period in which the relevant corporation or other business entity becomes a Subsidiary are published be deemed to be a reference to the then latest consolidated audited accounts ofthe Borrower and its Subsidiaries adjusted to consolidate the latest auditedaccounts (consolidated in the case of a Subsidiary which itself has Subsidiaries) of such Subsidiary in such accounts.
這一句就比較難了，句子長，涉及財務知識。遇到這種長句子不要著急，深呼吸，然后一步一步來。
首先，分析句子結構。找出句子的主干部分：the reference to the then latest consolidated audited accounts of the Borrower and its Subsidiaries shall be deemed to be a reference to the then latest consolidated audited accounts of the Borrower and its Subsidiaries adjusted。不懂consolidated audited accounts是什么意思？沒關系，無非就是什么賬目，我們把句子結構弄清楚后再去查。
再看其他成分，第一句是一個條件狀語 In the case of acorporation or other business entity，如果是一家企業或其他商業實體，什么樣的企業或商業實體呢？becoming?后面進行了說明，在財務期間之后成為子公司的企業或商業實體，什么財務期間呢？后面的定語從句進行了說明，引導詞?to which 中的?to?是 relate to?中的?to?提前。
主句我們剛剛已經找出來了，現在看它的其他修飾部分。for the purposes of the calculation above，目的狀語，until consolidated audited accounts of the Borrower for the financial period in which the relevant corporation or other business entity becomes a Subsidiary are published，時間狀語，這里跟第一句一樣，嵌套了一個定語從句，它的主干部分是?until consolidated audited accounts of the Borrower for the financial period are published，直到財務期內的賬目公布之前，什么財務期？in which the relevant corporation or other business entity becomesa Subsidiary。
最后?to consolidate the latestaudited accounts of such Subsidiary in such accounts 目的狀語。括號里是對另一種情況的說明。
再來看詞匯。
consolidated audited accounts?綜合經審計賬目
the reference to 提到；提述
financial period 財務期間（企業會把連續不斷的經營活動加以劃分，以核算某一期間的經營活動和成果，比如一個季度、半年、一年等等）
參考譯文：如屬企業或其他商業實體，且企業或商業實體在借款人最新的綜合經審計賬目所涉及的財務期間結束后成為一家子公司，則就上述計算而言，凡提述借款人及其子公司當時最新的綜合經審計賬目之處，均應視作是指借款人及其子公司經調整后的當時最新的綜合經審計賬目，這些賬目經調整后納入了該子公司的最新經審計賬目（如子公司本身另有子公司，則是綜合賬目），直到借款人在相關企業或其他商業實體成為子公司的財務期間編制的綜合經審計賬目公布為止。
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