Administrators can turn off the Sub-Task feature when no sub-tasks exist in the instance, Sub-tasks can be converted into standard issue types and standard issues can be converted into sub-tasks and Sub-task names and descriptions can be localized for the installed languages are correct.

The statement about administrators turning the feature off is correct because the Sub-Task feature is managed in site administration and it can only be disabled when there are no existing sub-task issues to prevent data loss and inconsistency.

The statement about conversion is correct because Jira provides issue type conversion tools that let you convert sub-tasks to standard issue types and convert standard issues into sub-tasks, subject to available issue types and field and workflow mappings during the conversion process.

The statement about localization is correct because Jira Cloud supports multiple installed languages and you can provide localized names and descriptions for issue types, which includes sub-task issue types so they appear in the selected language for users.

Sub-tasks can hold additional sub-tasks beneath them is incorrect because Jira only supports a single sub-task level and does not allow nested sub-tasks under sub-tasks.

Sub-tasks cannot be moved to different projects is incorrect because sub-tasks can be moved between projects, although you must ensure the target project has an appropriate sub-task issue type and you may need to remap fields and settings.

Sub-tasks automatically count in board sprint capacity the same as their parent issues is incorrect because sprint and board capacity calculations treat parent issues and sub-tasks according to how estimates are configured and recorded, and sub-tasks do not automatically inherit the parent issue estimate for sprint capacity.

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