去年，当贷方拒绝为支撑这些工具的短期票据再融资时，银行不得不把这些资产记入资产负债表，从而改变他们的资本比率。

When lenders last year refused to refinance the short-term paper that funded the vehicles, Banks had to take the assets onto their balance sheets, straining their capital ratios.

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再者，给银行太多时间就肯能存在风险，银行可能会缩减其资产负债表以提高其资本比率。

Given too much time, moreover, there is the risk that Banks will, in fact, shrink their balance-sheets to bolster their capital ratios.

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借此，该公司降低了杠杆比率（资产负债表上债务所占比率），避免评级遭到下调，显得比实际情况更为健康。

That, in turn, helped the firm to reduce its leverage ratio (the level of indebtedness on its balance sheet), avoid a rating downgrade and appear healthier than it actually was.

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