The move could have some perverse effects, like raising cash salaries to get around bonus restrictions, or encouraging banks to use creative legal techniques to move certain businesses offshore.

此举也有些负面影响，如提高现金薪水来弥补分红限制， 或者鼓励银行用一些创造性的合法技巧来迁移一些确定的业务到海外（offshore）。

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To arbitrage the two markets, these companies accept renminbi as payment from Chinese importers, then swap the cash into dollars at the more attractive offshore exchange rate.

为了在两个市场间进行套利，这些公司从中国进口商那里接受人民币付款，然后以更具吸引力的离岸汇率将其兑换成美元。

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Five of the top 10 companies with the biggest offshore cash balances are in the technology sector.

BBC: Apple 'among largest tax avoiders in US' - Senate committee

Garcha adds that his assessment assumes no further major product introductions, and discounts offshore cash completely for distribution purposes.

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Congress figured out a good way to coax back some of that cash in 2004 when it created a one-year tax holiday on the repatriation of offshore cash.

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