Its most exciting finding relates to an off-balance-sheet accounting gimmick.
该份报告最令人兴奋的发现与资产负债表外会计欺诈有关。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
Lehman exploited a loophole in accounting rules to sell assets, getting them off its balance sheet even as it was obligated to repurchase them a short while later.
雷曼利用了一个会计规则漏洞，出售资产，并把这些资产从自身资产负债表中移除，尽管在不久后雷曼有义务回购这些资产。
Furthermore, possibly making matters worse are proposed accounting-rule changes that, if adopted, will prompt Banks in 2010 to bring some off-balance-sheet assets back onto their books.
此外，会计准则的调整规划或许会令情况更加糟糕，如果调整会计准则，花旗集团2010年就得把一些表外资产移入表内。
The driver of Fannie's big move up the charts (and Freddie's too, to No. 20) is an accounting change that aims to keep big financial companies from hiding risks by keeping them off the balance sheet.
推动房利美排名大幅提升的(房地美亦然，升至第20)是一项旨在防止大金融公司通过表外项目隐藏风险的会计调整。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
But the law — the SEC requires that they at least present the standard earnings definitions for all these things Now another — let me just mention off balance sheet accounting.
不过，证交会规定他们至少要披露，各项收益标准定义，另一个内容，表外业务会计核算。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Refusal to accept mark-to-market accounting rules that would force them to give an honest assessment of their off balance sheet liabilities.
拒绝使用市值计价会计制度，得以逃脱对其表外负债给与诚实的评估。
Refusal to accept mark-to-market accounting rules that would force them to give an honest assessment of their off balance sheet liabilities.
拒绝使用市值计价会计制度，得以逃脱对其表外负债给与诚实的评估。
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