该指数的走势显示损失率达5%﹐银行因此被迫减记债券价值﹐尽管房地产本身仍在带来现金收入。

The index's movement implies a 5% loss rate, pressuring banks to mark down the value of their bonds even though the underlying properties are still generating cash.

youdao

鉴于过去的风险管理失误曾造成账面价值减记，我对该公司的有形资产账面价值持保留态度。

I question their tangible book value number, given past risk-management mishaps that caused book value to get written down.

youdao

首先，在某些极端情况下，当需要大幅削减债务的时候，有序的价值减记是必要的。

The first is that in some extreme cases, when a large debt reduction is needed, orderly write-downs are necessary.

youdao