这是第一次，巴塞尔iii将引进一个新的国际通用的杠杆率要求，包括金融机构资产负债表外的义务和风险暴露。
For the first time, Basel III will also be introducing a new, internationally applied, leverage ratio requirement that includes firms' off balance sheet commitments and exposures.
高盛也有大量的资产负债表外非流动风险——可变利益实体。
Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
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