But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.

但是“回购105”利用了美国财务会计准则第140号规定的漏洞，根据该项规定，雷曼公司可以将此种借款重新划分为出售。

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But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.

但是“回购105”利用了美国财务会计准则第140号规定的漏洞，根据该项规定，雷曼公司可以将此种借款重新划分为出售。

youdao