As Whitney shows, these off-balance sheet numbers are an incredible three times the size of all on-balance sheet debt, totaling $2 trillion.

正如惠特尼所示，这些表外数据难以置信地达到了所有表内总负债的三倍，总计2万亿美元。

youdao

Instead, once you add in off-balance-sheet lending, the total for 2010 will be essentially unchanged from 2009.

可是不然，一旦你算上了资产负债表外的放贷，2010年的总放贷量与2009年基本持平。

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Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.

因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。

youdao

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 sector may be paying a price for its cleverness, and for all those complex products and-off balance-sheet vehicles that seemed to be working so well in the good years.

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Santander should rightfully take its bow alongside its regulators, who closed off the capital benefits of building up big off-balance-sheet positions and required Spanish banks to put aside provisions during the upswing.

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Part of the blame goes to off-balance-sheet equipment leases that EDS has handed off to banks.

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