拜尔表示：“第二季度，美银行业在清理资产负债表方面所做工作取得了较大进步，而近期调查也发现，贷款标准也开始逐步放缓。”
"The banking sector has made much progress in cleaning up its balance sheet, and recent surveys show that lending standards are starting to ease," Bair said.
当降低贷款标准后，随之而来的就是2008年9月15日莱曼兄弟的破产，这一事件使美联储的资产负债表增加了2倍。
The Fed’s balance sheet about doubled after lending standards were relaxed in the wake of the collapse of Lehman Brothers Holdings Inc. on Sept. 15, 2008.
根据研究公司FactSet数据，标准普尔500指数成分股中的非金融企业资产负债表上共有2万亿美元现金，创下纪录高位。
Nonfinancial companies in the Standard & Poor's 500-stock index are sitting on a record $2 trillion, according to FactSet.
课程内容包括原则和资产负债表的估价，收入计量，财务披露和现金流量分析的标准，编制和连接这些声明的使用。
Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.
两个委员会和国际起草标准要求增加披露如何公平价值产生的影响和利润和资产负债表。
Both FASB and its international counterpart are drafting standards requiring increased disclosure of how fair values are derived and their impact on profits and balance sheets.
那些标准甚至比巴塞尔资本协议II的还更松弛；欧洲银行就一直遵照这些标准，一直到按揭证券上的损失完全抵销了它们资产负债表上的普通股资本时为止。
Those guidelines were even more lax than those of Basel II, with which European Banks were compliant right up until losses on mortgage securities wiped their balance sheets clean of equity capital.
那些标准甚至比巴塞尔资本协议II的还更松弛；欧洲银行就一直遵照这些标准，一直到按揭证券上的损失完全抵销了它们资产负债表上的普通股资本时为止。
Those guidelines were even more lax than those of Basel II, with which European Banks were compliant right up until losses on mortgage securities wiped their balance sheets clean of equity capital.
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