该指数的走势显示损失率达5%﹐银行因此被迫减记债券价值﹐尽管房地产本身仍在带来现金收入。
The index's movement implies a 5% loss rate, pressuring banks to mark down the value of their bonds even though the underlying properties are still generating cash.
鉴于过去的风险管理失误曾造成账面价值减记，我对该公司的有形资产账面价值持保留态度。
I question their tangible book value number, given past risk-management mishaps that caused book value to get written down.
首先，在某些极端情况下，当需要大幅削减债务的时候，有序的价值减记是必要的。
The first is that in some extreme cases, when a large debt reduction is needed, orderly write-downs are necessary.
在总体债务水平下降最快的美国，家庭负债减少有很多是住房抵押贷款违约和价值减记的结果。
In America, where overall debt levels have fallen fastest, a lot of the reduction in household debt has been thanks to mortgage defaults and write-downs.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
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