For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.
例如，国际会计准则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。
The manipulation of securities market can be classified as follows: actual purchases, pool operation, maliciously spread and fabricate false information and other conducts of manipulation.
操纵市场行为可大体分为“虚伪交易型”、“实际交易型”、“恶意散布、制造虚假信息型”与“其他操纵行为”等四大类。
The new GAAP gives discretion to managers on how marketable securities are classified, based on managers' intent.
新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。
Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.
因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。
For the top ten Banks, 16% of securities were classified as "Level 3", equivalent to 1.5 times their equity (see chart).
以前十大银行来说，其持有的债券16%被定为“第3级”，这些债券总价相当于银行总股本的1.5倍(见图表)。
For the top ten Banks, 16% of securities were classified as "Level 3", equivalent to 1.5 times their equity (see chart).
以前十大银行来说，其持有的债券16%被定为“第3级”，这些债券总价相当于银行总股本的1.5倍(见图表)。
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