表外资产

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。

Furthermore , possibly making matters worse are proposed accounting-rule changes that , if adopted , will prompt banks in2010 to bring some off-balance-sheet assets back onto their books .

会计需要应对的是趋于全球化、财务结构复杂的知识经济时代，其中包括它的各种衍生工具、资产负债表外资产以及研发能力等无形资产。

Accounting needs to deal with a global , financially complex , knowledge-based economy , including derivatives , off-balance-sheet assets , and intangible assets such as research-and-development capabilities .

由此造成了信贷衍生品，表外资产及其他工具的爆炸式增长。

Hence the explosion of credit derivatives , off-balance sheet vehicles and the rest .

总体而言，将资本充足率要求与贷款增长率挂钩的做法，将进一步刺激银行努力将表外资产转移给那些准银行机构。

More generally , relating capital adequacy requirements to the rate of growth of lending would further stimulate banks ' efforts to unload assets off-balance-sheet to quasi-banks .

银行业监管者提出上述计划之时，会计标准制定者也在考虑一些提议：要求银行以一种非同寻常的严格形式来披露其表外资产，以便提高银行账目的透明度。

The move comes as accounting standard-setters are considering proposals to improve transparency in banks ' accounts by requiring lenders to disclose their off-balance sheet interests in an unusually strict form .

越来越多的人认为企业价值更主要地来自于表外资产，即知识、品牌、人才以及关系等无形资产。

More and more people think that enterprise value more depend on assets which can not be recorded in balance sheet , namely , invisible assets such as knowledge , trademark , qualified personnel and relationship .

“坏银行”还可以吸收来自花旗银行表外实体的资产，这些实体的资产约为1.23万亿美元。

The bad bank also might absorb assets from Citigroup 's off-balance-sheet entities , which hold $ 1.23 trillion .

金融机构一直利用表外工具将部分资产转移到表外，因此无需对这类资产进行监管资本拨备。

The off-balance sheet vehicles have been used by financial institutions to keep some assets off their balance sheets , thereby avoiding the need to hold regulatory capital against them .

上一次的时候，财务上的主要限制是是银行资产负债表的规模因此导致了表外资产结构的增长。

Last time , the main financial constraint was the size of bank balance sheets hence the growth of off - balance sheet structures .