The document proposed that Chinese partner Guangdong Provincial Highway Construction Co. agree to the transfer of the extra cost from Hopewell's balance sheet to that of the project in the form of shareholder loans.

CNN: HANGING ON AT HOPEWELL

The Elfstedentocht takes place anytime the weather is cold enough that the canals connecting 11 cities in the province form a thick and relatively unbroken sheet of ice.

WSJ: Four Days Through Friesland

By overextending the balance sheet, companies are replacing what should be risk capital in the form of equity with debt.

FORBES: Back to the Future: How To Fund A 21st Century Startup

The theme running through these properties is low to moderate price-earnings ratios, impeccable balance sheet strength, high free cash flow generation and the capacity to indulge in financial engineering in the form of share buybacks, dividends and deal activity.

FORBES: A Handful Of One-Decision Stocks Live On

Warren and Lawless finger changes in the bankruptcy court cover sheet, and lawyers' and paralegals' growing use of software to fill out that form.

FORBES: Small-Biz Bankrupts, Beware

Thus, the balance sheet looks like this: 850 of assets (after a 150 loss), 900 of liabilities in the form of borrowed money, and negative equity of 50.

FORBES: A Costless Solution To Europe's Myriad Economic Problems