For the first time, Basel III will also be introducing a new, internationally applied, leverage ratio requirement that includes firms' off balance sheet commitments and exposures.

这是第一次，巴塞尔iii将引进一个新的国际通用的杠杆率要求，包括金融机构资产负债表外的义务和风险暴露。

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For example: foreign currency forward and futures will be off balance sheet account before expiry date.

例如远期外汇合约，期货买卖合同等在未到期前均为资产负债表外科目。

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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

This is another example of off balance sheet accounting that was frustrating the rules of the SEC.

这也是重创证交会,所制定的规范的一个例子

耶鲁公开课 - 金融市场课程节选

They had a number of partnerships that they put on as off balance sheet.

安然有众多的关联方公司,营运着表外业务

耶鲁公开课 - 金融市场课程节选

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

Regulators are said to be examining how banks accounted for derivatives exposures held off balance sheet.

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Many of these future obligations are held off balance sheet, therefore are not transparent.

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The guarantees will all be "off balance sheet", like the investments carried out under the Private Finance Initiative (PFI).

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