它还包括一些资产负债表外的正式贷款。
It also includes some credit that is off-balance-sheet but above board.
表外业务是现代银行业务的重要组成部分。
The off-balance sheet activity is an important part of bank business today.
索引下推使用下推键执行事实表外键索引的查询。
An index pushdown USES the pushed-down keys to perform index lookups on a foreign key index of the fact table.
第五部分设计了表外信息披露的内容和揭示的方式。
The fifth part, Have explained the content of disclosure of information outside forms.
所以加强和规范表外筹资行为是一个重要的会计问题。
Thus, to strengthen and regulate Off-Balancing Finance is a very important accounting matter.
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。
Its most exciting finding relates to an off-balance-sheet accounting gimmick.
同时，已公开的表外业务，象未提贷款和信用证，都有暴涨。
Meanwhile, the off-balance-sheet commitments disclosed, like undrawn loans and letters of credit, shot up.
但更大的麻烦是表外养老金和OPEB债务投下的巨大阴影。
But the bigger problem is the giant shadow cast by the pension and OPEB liabilities that are absent from balance sheets.
因此，应编制财务状况合并分析表，并作出表外披露事项。
Therefore, financial state and analysis table should be drafted to reveal some items.
高盛也有大量的资产负债表外非流动风险——可变利益实体。
Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.
该数字增长超过四倍，是因为房利美确认了过去所有表外抵押贷款的收益。
That number more than quintupled because Fannie got to recognize the income from all the mortgages that it previously held off balance sheet.
在近年来的竞争环境下，银行一直在积极地通过从事表外业务来寻求利润。
Banks have been aggressively seeking out profits by engaging in off-balance-sheet activities in the more competitive environment of recent years.
再者，与次贷危机相并行的，抵押贷款债券资产被储存在负债表外的合资企业。
Again, there are parallels with the subprime crisis, where mortgage-backed securities were warehoused in off-balance-sheet ventures.
“土地增值律”这一客观存在的经济规律必然要求对土地资产进行表外披露。
The law of land increment must require the disclosing of land assets outside statements.
在银行放贷增长的同时，通常由银行创办的表外管道所发行的商业票据却减少了。
That rise has come at the same time as a fall in commercial-paper issuance by off-balance-sheet conduits typically sponsored by Banks.
欧洲中央银行（ECB）是动作最快的，进行了几次在时间表外的“微调”动作。
The European Central Bank (ECB) was quickest to respond, with the first of a series of unscheduled “fine-tuning” operations.
正如惠特尼所示，这些表外数据难以置信地达到了所有表内总负债的三倍，总计2万亿美元。
As Whitney shows, these off-balance sheet numbers are an incredible three times the size of all on-balance sheet debt, totaling $2 trillion.
欧洲中央银行（ECB）是动作最快的，进行了几次在时间表外的“微调”动作。
The European Central Bank (ECB) was quickest to respond, with the first of a series of unscheduled "fine-tuning" operations.
会计报告表外信息披露是会计报告使用者全面了解会计主体财务信息的重要渠道。
Releasing accounting information besides financial report is the main channel for users of accounting report to understand comprehensively accounting body's financial information.
第 5.1步： Alter（修改）事实表，创建正确的维度表外键（FK）联系。
STEP Ea: Alter the fact table and create the proper FK relationships with the dimension tables.
这显然是在真实了解了如山堆积的表外衍生品风险后，对西方大行和其监管者都存有疑虑。
There is particular scepticism about whether large Western Banks, or their regulators, truly understand the risks associated with the mountain of derivatives on their balance sheets.
资产负债表外未出现在公司负债表上的特定活动术语。比如提供咨询服务或衍生品交易。
Off balance sheet a term given for an activity that does not appear on a company's balance sheet. Such as providing advisory services or derivatives trading.
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。
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。
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.
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