如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。

If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.

youdao

麦道夫供认已经损失的500亿美元仅仅存在于客户帐户报表上了。

Much of the $50 billion that he has confessed to losing was phantom profit that only existed on customers’ account statements.

youdao

但是，银行报表中的收益并不是类似销售额这样的“硬数据”。这些收益在很大程度上取决于银行拨备的，用来弥补预期未来贷款损失的资金额度。

But a bank's reported earnings aren't a hard number, like sales; for example, they depend a lot on the amount the bank sets aside to cover expected future losses on its loans.

youdao