如此一来，对退休金债务的估值随之不断变化，使得公司资产负债表变动频频，这也促使财务董事试图降低风险。
The requirement to value pension liabilities in this way has made corporate balance-sheets more volatile, and encouraged finance directors to try to reduce their risk.
但一天结束的时候，它又会转回三个原则：资产负债表、资产回报和估值。
But at the end of the day, it comes back to those three principles: balance sheets, return on capital and valuation.
一个头痛的问题可能来自银行资产负债表中对不同资产进行估值的方式。
One headache could come from the way different assets are valued on bank balance sheets.
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