拒绝使用市值计价会计制度，得以逃脱对其表外负债给与诚实的评估。
Refusal to accept mark-to-market accounting rules that would force them to give an honest assessment of their off balance sheet liabilities.
正如惠特尼所示，这些表外数据难以置信地达到了所有表内总负债的三倍，总计2万亿美元。
As Whitney shows, these off-balance sheet numbers are an incredible three times the size of all on-balance sheet debt, totaling $2 trillion.
在20世纪80年代到90年代，除了高额的负债外，利率的下降给家庭来了支付利息、房租等一系列繁重的经济负担。
Despite the higher debt burden, falling interest rates kept total household financial obligations-interest payments, rent and leases-within a range during the 1980s and 1990s.
这是第一次，巴塞尔iii将引进一个新的国际通用的杠杆率要求，包括金融机构资产负债表外的义务和风险暴露。
For the first time, Basel III will also be introducing a new, internationally applied, leverage ratio requirement that includes firms' off balance sheet commitments and exposures.
一些“新”借贷也显示了从资产负债表外媒介和非正式借贷市场到正规银行部门的转化，而前者在信贷规模形成的时候非常流行。
Some “new” loans also represent a shift to the formal banking sector from off-balance sheet vehicles and from the informal loan market which flourished when credit quotas were in place.
可是不然，一旦你算上了资产负债表外的放贷，2010年的总放贷量与2009年基本持平。
Instead, once you add in off-balance-sheet lending, the total for 2010 will be essentially unchanged from 2009.
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。
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.
再者，与次贷危机相并行的，抵押贷款债券资产被储存在负债表外的合资企业。
Again, there are parallels with the subprime crisis, where mortgage-backed securities were warehoused in off-balance-sheet ventures.
在传统银行外的降低杠杆化也意味着，清理银行资产负债表无法逆转资产价格暴跌和金融市场失灵的大趋势。
Rapid deleveraging outside traditional banks also means that cleaning up banks’ balance-sheets may not break the spiral that is driving down asset prices and stalling financial markets.
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。
Its most exciting finding relates to an off-balance-sheet accounting gimmick.
在传统银行外的降低杠杆化也意味着，清理银行资产负债表无法逆转资产价格暴跌和金融市场失灵的大趋势。
Rapid deleveraging outside traditional banks also means that cleaning up banks' balance-sheets may not break the spiral that is driving down asset prices and stalling financial markets.
它还包括一些资产负债表外的正式贷款。
It also includes some credit that is off-balance-sheet but above board.
资产负债表外未出现在公司负债表上的特定活动术语。比如提供咨询服务或衍生品交易。
Off balance sheet a term given for an activity that does not appear on a company's balance sheet. Such as providing advisory services or derivatives trading.
高盛也有大量的资产负债表外非流动风险——可变利益实体。
Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.
资产负债日的或有事项，仅对于企业因此而承担的负债分别不同情况或在表内确认或在表外披露。
The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
目前，很多关注都集中在资产负债表外的义务。
There is a lot of focus on off-balance sheet obligations now.
信用卡业务是银行表外业务的一个重要的有机组成部分，可逃避传统资产负债表的约束，是巨大的利润来源。
As an important organic composition part of Banks' intermediary business, the credit card business can escape restraint of the balance sheet and bring huge profits.
考虑到业务规模、重要性及风险，资产负债表外业务排名“八大公认不可接受会计原则”的第六位。
Just by sheer size, materiality, risk and importance, Off-balance sheet financing rates a number 6.
此外，随着金融衍生产品的广泛使用，商业银行资产负债表外业务资产和负债的风险也加剧了商业银行的经营风险。
Moreover, along with the comprehensive use of the financial derives, off-balance risks also intensify the management risk of commercial banks.
资产负债表外未出现在公司负债表上的特定活动术语。
Off Balance Sheet A term given for an activity that does not appear on a company's balance sheet.
技术对策是防范利率风险的工具和方法，包括资产负债表表内管理和表外管理。
Technical tactics is tools and methods to control interest rate risk, including In-Balance-Sheet method and Off-Balance-Sheet method.
霍尔丹认为：风险压力逐渐加大的银行可以有三种不同手段稀释风险：首先，银行可以参考更多资产负债表内或表外的资本与负债比率；
Mr Haldane suggests that banks increased risk-taking by pursuing three different strategies: using more leverage, both on and off the balance-sheet;
资产负债表外未出现在公司负债表上的特定活动术语。
Off balance SheetA term given for an activity that does not appear on a company's balance sheet.
资产负债表外未出现在公司负债表上的特定活动术语。
Off balance SheetA term given for an activity that does not appear on a company's balance sheet.
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