In this case the central bank - by increasing excess reserves - would DE facto monetize commercial bank liabilities and thus increase the outstanding stock of money.

在这种情况下，央行通过增加超额准备金，实际上等于将商业银行的负债货币化，从而增加货币流通量。

youdao

This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.

本文针对母公司对子公司承担的责任不同，提出了合并 会计报表中对超额亏损的 会计处理方法及理由。

youdao

Our liabilities are still in excess of our assets, so now the bondholders enter the picture.

FORBES: A Debt/Equity Swap To Recapitalize European Banks: A Real World Example

In its bankruptcy Chrysler was shorn of much of its excess capacity in North America and various other liabilities.

ECONOMIST: Luxury cars are speeding ahead; lesser brands are stalled

Instead, banks have accumulated reserves far in excess of the amount required to back their deposit liabilities.

FORBES: Why Inflation Worries Are Overblown