Article 42 in the process of asset separation, an asset shall preserve the same account title as shown in the Operator's entity balance sheet.

第42条资产分离至各种电信业务或营运作业活动时，其资产结构应与其于个体会计资产负债表之资产结构相同。

youdao

Although Mrs Fastow filed false tax statements and created and administered an off-balance-sheet special-purpose entity that Enron used to hide its control of some Californian wind farms, some reports have claimed she was an innocent who fell under the malevolent influence of her husband.

ECONOMIST: Some sympathy for the criminals?

While it may command much public goodwill for the invaluable service it renders, as a business entity, MTRC has an unimpressive balance sheet.

CNN: Hong Kong Packs the Train

If the more subjective idea of control is used for standards on consolidation, as it is in Britain and elsewhere, it is easier for an auditor to exercise his judgment and insist that an entity be brought on to the balance sheet.

ECONOMIST: Company accounts