There is a lot of focus on off-balance sheet obligations now.
目前，很多关注都集中在资产负债表外的义务。
The off-balance sheet activity is an important part of bank business today.
表外业务是现代银行业务的重要组成部分。
Just by sheer size, materiality, risk and importance, Off-balance sheet financing rates a number 6.
考虑到业务规模、重要性及风险，资产负债表外业务排名“八大公认不可接受会计原则”的第六位。
Certainly bad loans at Chinese Banks and massive off-balance sheet debt in the financial sector are legitimate worries.
当然，在中资银行不良和大规模的资产负债表债务贷款的金融机构是合法的忧虑。
Banks avoided rules requiring them to put aside capital, by warehousing vast sums off-balance sheet with disastrous results.
银行无视强制其储备资本的规定，反而囤积大量招致灾难的表外项目债务。
As Whitney shows, these off-balance sheet numbers are an incredible three times the size of all on-balance sheet debt, totaling $2 trillion.
正如惠特尼所示，这些表外数据难以置信地达到了所有表内总负债的三倍，总计2万亿美元。
Intermediary business, especially risk and judgment and control of off-balance sheet activities has become the focus of the attention of the central and commercial Banks.
中间业务的风险性判断和控制成为各国中央银行和商业银行关注的焦点。
Some “new” loans also represent a shift to the formal banking sector from off-balance sheet vehicles and from the informal loan market which flourished when credit quotas were in place.
一些“新”借贷也显示了从资产负债表外媒介和非正式借贷市场到正规银行部门的转化，而前者在信贷规模形成的时候非常流行。
Some "new" loans also represent a shift to the formal banking sector from off-balance sheet vehicles and from the informal loan market which flourished when credit quotas were in place.
一些“新增”贷款是由表外款项部门和非正规贷款市场（当信贷限制还存在时这个市场异常繁荣）向正规借贷部门转移造成的。
Legislation that was provoked by the misbehaviour of giants such as Enron imposes its heaviest burdens on Main Street firms that know nothing about the wonders of off-balance-sheet trickery.
针对安然等巨头的不良行为而推出的法案对一些主流公司造成了最沉重的负担，而这些公司对资产负债表外欺诈诡计一无所知。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
That number more than quintupled because Fannie got to recognize the income from all the mortgages that it previously held off balance sheet.
该数字增长超过四倍，是因为房利美确认了过去所有表外抵押贷款的收益。
All the same, Bedford thinks the fears about the bad loans lurking off the balance sheet are overblown.
与此同时，贝德福德认为人们对资产负债表中所隐藏的坏账的担忧过于夸大。
What's more, the temptation to resolve future crises using these "off-balance-sheet" methods has only got bigger.
更多的，解决未来危机的诱惑使用这种失衡的资产负债表只是在加深危机。
Bad debts, risks lurking off the balance sheet, and a wave of potential takeovers of weak Banks all sound distant.
坏账，潜伏在资产负债表里的风险，潜在的收购小银行浪潮听起来似乎都很遥远。
For the first time, Basel III will also be introducing a new, internationally applied, leverage ratio requirement that includes firms' off balance sheet commitments and exposures.
这是第一次，巴塞尔iii将引进一个新的国际通用的杠杆率要求，包括金融机构资产负债表外的义务和风险暴露。
Instead, once you add in off-balance-sheet lending, the total for 2010 will be essentially unchanged from 2009.
可是不然，一旦你算上了资产负债表外的放贷，2010年的总放贷量与2009年基本持平。
Again, there are parallels with the subprime crisis, where mortgage-backed securities were warehoused in off-balance-sheet ventures.
再者，与次贷危机相并行的，抵押贷款债券资产被储存在负债表外的合资企业。
Meanwhile, the off-balance-sheet commitments disclosed, like undrawn loans and letters of credit, shot up.
同时，已公开的表外业务，象未提贷款和信用证，都有暴涨。
Furthermore, possibly making matters worse are proposed accounting-rule changes that, if adopted, will prompt Banks in 2010 to bring some off-balance-sheet assets back onto their books.
此外，会计准则的调整规划或许会令情况更加糟糕，如果调整会计准则，花旗集团2010年就得把一些表外资产移入表内。
Its most exciting finding relates to an off-balance-sheet accounting gimmick.
该份报告最令人兴奋的发现与资产负债表外会计欺诈有关。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
It all sounds suspiciously like the subprime mortgage boom, when Banks parked illiquid assets in off-balance-sheet vehicles.
这些听起来疑似次贷抵押贷款热潮，银行资产负债表的大车上挤满了不良资产。
But the law — the SEC requires that they at least present the standard earnings definitions for all these things Now another — let me just mention off balance sheet accounting.
不过，证交会规定他们至少要披露，各项收益标准定义，另一个内容，表外业务会计核算。
But the law — the SEC requires that they at least present the standard earnings definitions for all these things Now another — let me just mention off balance sheet accounting.
不过，证交会规定他们至少要披露，各项收益标准定义，另一个内容，表外业务会计核算。
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