Germany's largest bank is the first big European institution to use the opportunity to avoid having to account for some of its assets at their severely impaired market value.

这家德国最大的银行是首家利用这一机会，避免不得不以严重缩水的市场价值计入某些资产的大型欧洲金融机构。

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While his early handling of the crisis was good, he has balked at selling assets for less than book value, even though the bank’s shares have for some time traded at a steep discount to that measure.

尽管他早期应对危机的手段高明，他没有因账面减值而售卖资产，但是持股人在一段时期在损失激增的情况下抛售股份，以应对他的措施。

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Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.

我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。

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These rules say they must value some assets at the price a third party would pay, not the price managers and regulators would like them to fetch.

ECONOMIST: Banks and accounting standards

The value of some of his other assets went down as well but losses were not as significant.

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The buyout barons wrote down the value of their assets significantly and saw some of their desperate investors unload slices of their funds for as low as 40 cents on the dollar.

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