普通股模块以四种方式影响资产负债表,其中一种是非流动负债。
An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.
这些债券都是混合型证券:行情好时是债券,但是当银行的普通权益相对于银行资产负债表过小时,可以转化为权益。
These bonds are hybrids 25: debt in good times but convertible into equity 26 when common equity becomes too small relative to banks' balance sheets.
在资产负债表中,不同类型的股票(各种优先股和普通股)的面值或设定价值要分开列示,从这些股份上收到的超出额或不足额也应如此。
In the balance sheet, the par values or stated values of different forms of stock (preferred, common) are shown separately, as is any excess or deficiency received for the shares.
那些标准甚至比巴塞尔资本协议II的还更松弛;欧洲银行就一直遵照这些标准,一直到按揭证券上的损失完全抵销了它们资产负债表上的普通股资本时为止。
Those guidelines were even more lax than those of Basel II, with which European Banks were compliant right up until losses on mortgage securities wiped their balance sheets clean of equity capital.
那些标准甚至比巴塞尔资本协议II的还更松弛;欧洲银行就一直遵照这些标准,一直到按揭证券上的损失完全抵销了它们资产负债表上的普通股资本时为止。
Those guidelines were even more lax than those of Basel II, with which European Banks were compliant right up until losses on mortgage securities wiped their balance sheets clean of equity capital.
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