Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.

一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。

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In retail deposit sweeping, Banks reclassify checkable deposits as savings deposits so as to reduce statutory reserve requirements.

由于零售储蓄膨胀，为了降低法定储备金比率，银行会把支票存款重新归类为储蓄存款。

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But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.

但是“回购105”利用了美国财务会计准则第140号规定的漏洞，根据该项规定，雷曼公司可以将此种借款重新划分为出售。

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Under the VCSP, an employer agrees to prospectively reclassify workers as employees for future tax periods.

FORBES: Employers Beware of IRS' Illusory Worker Classification Program

By December 2010, it accepted that it should reclassify Cornish as merely critically endangered.

BBC: Land's End Cornish translation removal criticised

Home Office minister James Brokenshire said there were no plans to reclassify lasers as offensive weapons.

BBC: Laser pens 'threaten Gatwick passenger safety'