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.
唯一产生的情况是，这四大银行集团必须以年末经审计的账面价格转让资产。
The only condition would be that the four big Banks would have to convey the assets at year-end, audited book values.
尽管他早期应对危机的手段高明，他没有因账面减值而售卖资产，但是持股人在一段时期在损失激增的情况下抛售股份，以应对他的措施。
While his early handling of the crisis was good, he has balked at selling assets for less than book value, even though the bank’s shares have for some time traded at a steep discount to that measure.
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