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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The Company accounts for these instruments in accordance with SFAS 133, Accounting for Derivative instruments and Hedging Activities.

根据SFAS 133，即金融衍生工具和对冲活动，公司对这些工具的使用负责。

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Companies do take advantage of SFAS 144 and other similar accounting loopholes.

FORBES: What You Don't Know About Reported Earnings Can Cost You Dearly