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。
In measuring the fair value of assets and liabilities, it is the selling price that is of significance, according to SFAS 157.
在衡量资产和负债的公允价值，它是销售价格，具有重要意义，根据SFAS第157。
The Company accounts for these instruments in accordance with SFAS 133, Accounting for Derivative instruments and Hedging Activities.
根据SFAS 133，即金融衍生工具和对冲活动，公司对这些工具的使用负责。
The Company accounts for these instruments in accordance with SFAS 133, Accounting for Derivative instruments and Hedging Activities.
根据SFAS 133，即金融衍生工具和对冲活动，公司对这些工具的使用负责。
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