银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
各种递延资产的未摊销余额应当在会计报表中列示。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
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