More importantly, the damage to its balance sheet from troubled assets may have peaked by the end of the year.

更重要的是，资产负债表上不良资产造成的损失到年末可能就是最高值了。

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The income statement measures the flows into and out of the firm, while the balance sheet measures the stocks of assets and liabilities at the end of the accoutnting year.

损益表计量资本进出公司的流动状况，而资产负债表计量在计量时间内（通常为半年或一年）公司资产和负债贮备。

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But Mr. Osborne may wonder why Mr. King is saying this now, as RBS nears the end of a five-year restructuring that has seen it cut its balance sheet almost in half and reduce its loan to deposit ratio to a healthy 100%.

WSJ: No End in Sight for Osborne's Turbulence