Back in 2001, along with most investors, the agencies were slow to catch on to the fact that energy giant Enron was hiding massive liabilities off of its balance sheet.
回溯至2001年，评级机构同大多数投资者一样没能及时发现能源巨头安然在其资产负债表中隐瞒大笔负债的事实。
Legislation that was provoked by the misbehaviour of giants such as Enron imposes its heaviest burdens on Main Street firms that know nothing about the wonders of off-balance-sheet trickery.
针对安然等巨头的不良行为而推出的法案对一些主流公司造成了最沉重的负担，而这些公司对资产负债表外欺诈诡计一无所知。
Lehman exploited a loophole in accounting rules to sell assets, getting them off its balance sheet even as it was obligated to repurchase them a short while later.
雷曼利用了一个会计规则漏洞，出售资产，并把这些资产从自身资产负债表中移除，尽管在不久后雷曼有义务回购这些资产。
The report singles out Lehman as one of the last Wall Street institutions to engage in "repo" deals aimed at moving assets off its balance sheet.
报告指出，华尔街有些机构利用所谓“回购”交易，把资产转出资产负债表；雷曼就是其中之一。
The report's sections on Lehman's efforts to manipulate its balance sheet provide previously unknown details on the investment bank's efforts to stave off collapse.
这份报告中有关雷曼兄弟篡改资产负债表的部分则展现出该行在破产前垂死挣扎的隐秘细节。
Its most exciting finding relates to an off-balance-sheet accounting gimmick.
该份报告最令人兴奋的发现与资产负债表外会计欺诈有关。
The stock of debt that banks and households still carry will take years to pay off. The hole in the balance-sheet must be sealed before the economy can regain its bounce.
银行和家庭的债务要花几年的时间才能偿完，资产负债表的大坑也要先填平了，经济才能重归反弹点。
The amount of loans treated this way is unclear because nobody centrally collates the data, and Fitch says its three trillion yuan estimate for off-balance-sheet credit is rough.
这种方式的贷款总量还不清楚，因为没有人集中的整理这些数据，而且惠誉国际评级公司说的负债表之外的3万亿人民币的估计也只是猜测。
This technique helped the firm flatter its numbers by temporarily moving assets off its balance-sheet at the end of each quarter.
通过回购105，雷曼在每个季末都暂时将一些流动性差的资产从资产负债表中移出。
This technique helped the firm flatter its numbers by temporarily moving assets off its balance-sheet at the end of each quarter.
通过回购105，雷曼在每个季末都暂时将一些流动性差的资产从资产负债表中移出。
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