然而，银行资产负债表的资产方由于资产担保证券的猛增需要银行补充额外的资本金。
By keeping all the assets on the balance-sheet, however, a surge in covered bonds would still require Banks to find a lot of additional capital.
首先，从理论上分析了现金流量表具有补充说明资产负债表和利润表的作用；
First of all, this paper analyzed the function that the cash flow statement can add the balance sheet and a profit statement theoretically;
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