Its most exciting finding relates to an off-balance-sheet accounting gimmick.

该份报告最令人兴奋的发现与资产负债表外会计欺诈有关。

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Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.

即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。

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Lehman exploited a loophole in accounting rules to sell assets, getting them off its balance sheet even as it was obligated to repurchase them a short while later.

雷曼利用了一个会计规则漏洞，出售资产，并把这些资产从自身资产负债表中移除，尽管在不久后雷曼有义务回购这些资产。

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But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.

不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算

耶鲁公开课 - 金融市场课程节选

The revelations that sparked the crisis in October, about off-balance sheet partnerships, accounting restatements and an investigation by the Securities and Exchange Commission, were embarrassing, certainly.

ECONOMIST: Enron's fall

Even those banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.

ECONOMIST: Credit in America

However, evidence emerged in the Andersen trial that Mr Fastow had rejected a particular accounting treatment for some of the off-balance sheet partnerships, adopting instead something that did not conform with American accounting rules.

ECONOMIST: A profession under fire | The