The first of these concerns “procyclicality”.
第一个问题涉及到所谓的“顺周期循环”。
In other words, if procyclicality is a problem, it is someone else's.
换句话说，如果“顺周期波动”是个问题，它也是别人的问题。
Even if they leave procyclicality to bank regulators, standard-setters still have a lot on their plates.
纵然可以把顺周期循环的问题留给银行监管者，会计准则的制定者们依旧有很多值得耗费精力的事情。
These shortages cause the bank procyclicality which will enhance the macroeconomic fluctuation and have an influence on the financial system stability.
并且这些缺点导致商业银行亲周期性的重要原因，而银行的亲周期性又会加剧宏观经济的周期性波动，威胁金融体系的稳定。
These shortages cause the bank procyclicality which will enhance the macroeconomic fluctuation and have an influence on the financial system stability.
并且这些缺点导致商业银行亲周期性的重要原因，而银行的亲周期性又会加剧宏观经济的周期性波动，威胁金融体系的稳定。
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