尽管如此，影响还是实实在在的：减值将减少账面资产总值并增加杠杆率，这在谈债务色变的时期会引起特别关注。

But the impact can be all too real, as write-downs reduce overall book value and increase leverage ratios, a particular concern in these debt-averse times.

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前十大银行的贷款合计账面现行价值已经比它们的市场价值高出了3%，这点数字上的差异看起来不起眼，其实差价总值已经超过1100亿美元；

In aggregate the carrying value of the top-ten banks' loan books was 3% above the market price in December. That gap may not seem much, but it amounts to over $110 billion;

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