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。

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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。

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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。

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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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Unlike the opaque Lehman, MF Global fully disclosed the trades and their accounting treatment including the off-balance sheet effect.

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During the meeting, Hulse passed around a memo, disclosing that PwC had erred in approving the accounting treatment for the off-balance sheet entities, the suit says.

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However, evidence emerged in the Andersen trial that Mr Fastow had rejected a particular accounting treatment for some of the off-balance sheet partnerships, adopting instead something that did not conform with American accounting rules.

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