Article 34 The total monetary amount of securities loaned by a securities firm conducting securities lending business may not exceed 250 percent of its net worth.

第34条证券商办理有价证券借贷业务，出借有价证券总金额，不得超过其净值百分之二百五十。

youdao

The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.

会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。

youdao

The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.

会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。

youdao