表外交易

安德鲁法斯托（andrewfastow）则用他的表外交易，快速抽掉一个零（fast-o），如今他正在坐牢。

And then there was Andrew Fastow , who pulled a fast-o with his off-balance sheet deals and is now behind bars .

表外交易和表外债务是如何记录，如何报告的？

How are off-balance-sheet transactions and commitments tracked and reported ?

其次是使用了一些丑陋的、旨在掩盖事实的表外交易。

Second is the use of ugly , reality-cloaking off-balance sheet transactions .

国会还可以利用诉讼威胁，来改革衍生品和表外交易。

Congress could also use the threat of litigation to reform derivatives and off-balance sheet transactions .

可能亮起红灯的其它因素包括：表外交易的比例偏高，频繁更换审计师，以及推迟发布盈利报告。

Other factors that might raise red flags include a high proportion of off-balance-sheet transactions , frequent changes in auditor and delays to earnings announcements .

其结果是，规模较小的开发商转向新生的信托公司，由其帮助它们通过表外交易，从银行及其客户间接融资。

Smaller developers turned , as a result , to the nascent trust company industry , which has helped them raise money indirectly from banks and their customers through off-balance sheet transactions .

监管机构应当对已出售产品或金融机构从事资产负债表表外交易的能力实行限制。

Restrictions would have to be imposed on products sold or on the ability of guaranteed financial institutions to engage in off-balance-sheet transactions .

由于CDS属于表外项目，这些交易的具体规模尚不得而知。

Exactly how much is not known , because CDs are held off-balance-sheet .