Under this scheme, towards the end of each quarter Lehman temporarily swapped some of its assets for cash with another bank or investor, but booked this as if it were a permanent sale of the assets.

在这一花招下，每到季度末，雷曼就和一家银行或投资者合谋，暂时将它的部分资产替换成现金，但是账上却记录为永久性地出售这部分资产。

youdao

Together with a further infusion of public capital, the effect of the scheme for Royal Bank of Scotland has been greatly to raise its ratio of capital to risk-weighted assets.

苏格兰皇家银行的计划，与进一步激发公共资产一起，达到了大幅提高其资本对风险权重资产的比例。

youdao

Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.

同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。

youdao

In all likelihood, Mr. Madoff was not running a pure Ponzi scheme, but had real assets.

WSJ: Put Madoff In Charge of Social Security

Any tax on them increases the possibility that the scheme will not have sufficient assets to meet liabilities.

BBC: Pensions explained: Final salary schemes

Among other things, schemes may be allowed to "smooth" the calculation they make of their assets and liabilities during scheme valuations this year, or later.

BBC: Pension scheme closures speed up