以下为句子列表：
英文: Comparing the PPP with the actual rate is one test of whether a currency is undervalued or overvalued.
中文: 将该PPP与实际汇率进行比较，可以检验一国汇率是否被高估或者低估。
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英文: For general bonds we based on the actual rate of bad debts, for those special bonds which potentially be bad debts we consider the possibilty to settle, to calculate the amount that can't be settled.
中文: 对于一般债券根据呆帐实际发生率，有呆帐危险的特别债权分别考量其回收可能性，来计算可能无法回收的金额。
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