The banks hid their excessive leverage using derivatives, off-balance-sheet entities and other devices, the report found.

报告发现，银行利用衍生性金融商品，资产负债表实体以及其它计划手段，隐藏起过度的负债产权比率。

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Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.

高盛也有大量的资产负债表外非流动风险——可变利益实体。

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FASB, which in the case of Enron's off-balance-sheet entities required consolidation.

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To that end, several off-balance-sheet entities were set up.

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During the meeting, Hulse passed around a memo, disclosing that PwC had erred in approving the accounting treatment for the off-balance sheet entities, the suit says.

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