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.
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.
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.
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.
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;
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.
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.
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