The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

youdao

Lufthansa's financial liabilities are 85 per cent financed at floating rates of interest and 15 per cent at fixed interest rates.

汉莎航空公司的金融负债的利息和每在固定利率浮动利率为百分之十五经费的百分之85。

youdao

At present, their fixed liabilities the money they owe to pensioners are mostly offset by risky shares.

ECONOMIST: Stockmarket valuations

If you have fixed liabilities not doing well on the asset side of your book, that is fatal.

FORBES: Hedge Funds Do Risk, And Now Risk Management Too

That was splendid for the purchasers, but rather unwise of the life companies, which had no way of hedging their liabilities with fixed-interest assets with a similarly high yield.

ECONOMIST: Not all it should be