D the financial impact of the departure on the enterprise's net profit or loss, assets, liabilities, equity and cash flows for each period presented.

该种背离对企业每个列报期间的净损益、资产、负债、权益和现金流量所产生的财务影响。

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A reporting entity presents financial statements that consolidate its assets, liabilities, equity, income, expenses and cash flows with those of the entities that it controls.

一个报告实体呈报：合并了自身的及其控制的实体的资产，负债，收入，费用和现金流的财务报表。

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If its enterprise value falls below its liabilities, equity holders will avoid further losses by a "put" to debt holders, meaning they bail out and let creditors fight over the remains.

FORBES: Default-risk bookies

Naturally there are many other things to consider, like the nature of the assets and liabilities, whether the company is currently making profits or losses, and the ratio of its liabilities to its equity.

FORBES: The Importance of Book Value

Next down the chain of capital, preferred equity and derivatives liabilities are eliminated.

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