Accounting rules require that investments are held at "fair value" -the price at which they can be sold to a third party in an orderly transaction.

会计准则规定，在一个有序交易下，投资人以“公允价值”的价格出售给第三方。

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In addition, changes to accounting rules at the beginning of next year will require Banks to move a large volume of securitized assets back onto their balance sheets.

此外，明年初会计准则的改变要求银行把大量的证券化资产放回到自己的资产负债表上。

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That makes sense: Accounting rules require REITs to subtract depreciation in arriving at net income, but real estate tends to appreciate in value, not depreciate.

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He laments the fact that accounting rules require PeoplePC to recognize revenue over the life of a contract, and certain losses all at once, even though the company sells its receivables and takes in cash immediately.

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Under French accounting rules, a stake of this size would require the parent bank to treat Mr Pinault's operations as related in its own accounts.

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