An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.

普通股模块以四种方式影响资产负债表，其中一种是非流动负债。

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The Irish predicament has indicated that the Maastricht Treaty must be revised so that it can deal with both ordinary as well as balance sheet recessions.

爱尔兰的尴尬处境说明必须我们重审马斯特里赫特条约，这样既能用它来应对寻常性质的衰退也能应对资产负债表衰退。

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In this respect, when the original deed was made in 1986, amended in 1993 and replaced in 1997, two fundamental legal and accounting principles applied: that a profit and loss account was concerned with ordinary activities before taxation, and that only profits realised at the balance sheet date could lawfully be included in the profit and loss account.

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