根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。

Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.

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对于不与任何准则匹配的查询，将选择常规的基于成本的访问计划。

For queries that do not match any guideline, the regular cost-based access plan is chosen.

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如果只有一个xml索引是可用的，那么DB 2将无法应用这个准则，因而将生成成本最低的替代计划。

If only one XML index is available, then DB2 cannot apply this guideline and will instead produce the cheapest alternative plan.

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