In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.

我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。

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Balance sheet is a financial report form that reflects the total sum, formation and relation of the assets, debts, the owners' rights and interests of an enterprise on a certain date.

资产负债表是反映企业在某一特定日期资产、负债及所有者权益的总量、构成及相互关系的财务报表。

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This is done so that the balance sheet reflects the substance of transactions rather than their legal form.

之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。

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The document proposed that Chinese partner Guangdong Provincial Highway Construction Co. agree to the transfer of the extra cost from Hopewell's balance sheet to that of the project in the form of shareholder loans.

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As the Italian economy slows, as many expect it will, the ECB may be forced to expand its balance sheet again with interest rate cuts and possibly some form of sovereign bond purchasing, which we ever more ironically refer to as QE.

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By overextending the balance sheet, companies are replacing what should be risk capital in the form of equity with debt.

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