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。
Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.
高盛也有大量的资产负债表外非流动风险——可变利益实体。
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。
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。
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。
Off-balance-sheet liability is one of the issues that experts and scholars around the world make great efforts to study.
表外事项一直都是全世界各国的会计机构和专家学者长期致力研究的一个问题。
The banks hid their excessive leverage using derivatives, off-balance-sheet entities and other devices, the report found.
报告发现，银行利用衍生性金融商品，资产负债表实体以及其它计划手段，隐藏起过度的负债产权比率。
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。
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。
That rise has come at the same time as a fall in commercial-paper issuance by off-balance-sheet conduits typically sponsored by Banks.
在银行放贷增长的同时，通常由银行创办的表外管道所发行的商业票据却减少了。
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。
Banks have been aggressively seeking out profits by engaging in off-balance-sheet activities in the more competitive environment of recent years.
在近年来的竞争环境下，银行一直在积极地通过从事表外业务来寻求利润。
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。
Instead, the carry trade is typically done through transactions, such as currency forward swaps, that are off-balance-sheet and therefore do not show up in official statistics.
取而代之的是，投资者普遍通过买卖外汇远期互换等进行套息交易。这些交易都是资产负债表的表外项目，因此不反映在官方数据里。
The amount of loans treated this way is unclear because nobody centrally collates the data, and Fitch says its three trillion yuan estimate for off-balance-sheet credit is rough.
这种方式的贷款总量还不清楚，因为没有人集中的整理这些数据，而且惠誉国际评级公司说的负债表之外的3万亿人民币的估计也只是猜测。
At present, MPA is still using the "broad credit" index caliber of the first two quarters, the off-balance-sheet financing has not been formally included in the scope of broad credit.
目前MPA仍沿用前两个季度的“广义信贷”指标口径，表外理财并未正式纳入广义信贷范围。
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。
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。
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。
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。
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。
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。
Lehman exploited a loophole in accounting rules to sell assets, getting them off its balance sheet even as it was obligated to repurchase them a short while later.
雷曼利用了一个会计规则漏洞，出售资产，并把这些资产从自身资产负债表中移除，尽管在不久后雷曼有义务回购这些资产。
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。
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。
应用推荐