In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount.

合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。

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Their combined balance-sheet is 40% bigger today than in mid-2005.

ECONOMIST: The financial industry

It arranged a deal to buy Wachovia (nyse: WB - news - people ) that would have involved moving troubled assets off the combined company's balance sheet with the assistance of the Federal Deposit Insurance Corp.

FORBES: Uncle Sam Pumps Up Citi

The lack of acquisitions, combined with Simon's underleveraged balance sheet drove analysts to forecast the company's dividend to increase, but the experts advise shareholders to invest in Singaporean and U.K. property operator equities, as they may provide positive currency performance for U.S.-based investors.

FORBES