"The banking sector has made much progress in cleaning up its balance sheet, and recent surveys show that lending standards are starting to ease," Bair said.

拜尔表示：“第二季度，美银行业在清理资产负债表方面所做工作取得了较大进步，而近期调查也发现，贷款标准也开始逐步放缓。”

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The Fed’s balance sheet about doubled after lending standards were relaxed in the wake of the collapse of Lehman Brothers Holdings Inc. on Sept. 15, 2008.

当降低贷款标准后，随之而来的就是2008年9月15日莱曼兄弟的破产，这一事件使美联储的资产负债表增加了2倍。

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Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.

课程内容包括原则和资产负债表的估价，收入计量，财务披露和现金流量分析的标准，编制和连接这些声明的使用。

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Kitagawa has set new standards for information disclosure publishing a balance sheet of his government's assets and debts, a first for any prefecture in Japan.

CNN: ASIANOW - TIME Asia | Japan: Japan's Governors Take Aim at Mighty Tokyo

Obviously if the derivative assets were included in the balance sheet as they are under the International Financial Reporting Standards (IFRS) rules, the price-to-book ratio would be significantly lower.

FORBES: Why JPMorgan Chase Is Unsafe At Any Scale

In countries like Great Britain and Australia that use similar accounting standards, brands are sometimes put on the balance sheet, their worth determined independently.

FORBES: Asset Assessment