Off balance sheet

Their main technique has been the issuance of wealth management products , which typically are loans repackaged as short-term investment vehicles and are held off balance sheet .

它们的主要手段是发行理财产品，通常是重新打包成短期投资工具的贷款，并且放在资产负债表外。

Therefore , under traditional accounting system , derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet .

因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。

Activities tending to be off balance sheet , securitization , internationalization and liberalization are the four characteristics of the present international financial development .

业务表外化与证券化、国际化、自由化是当今国际金融业发展的四大特点。

Seen from lessee , a more detailed objective of lease standard is to resolve accounting problems brought from off balance sheet lease financing .

第二章是本文研究的逻辑起点，分析了租赁会计准则的制定目标在于公允表述承租人租赁业务中的价值变动情况，并指出这一目标具体体现在解决租赁表外融资的会计问题。

Analyses the influence on business circles by off balance sheet financing , hoping this method to be paid full attention and applied appropriately in the financing decision .

就表外筹资对各利益关系人的影响进行专门分析，旨在对这种方式予以充分认识并在企业筹资过程中加以合理的应用。

Previously , the 75 per cent LDR ceiling has been a key motivation for banks to move loans off balance sheet in recent years , analysts say .

分析师表示，75%的存贷比上限，一直是近年来推动银行将贷款移出资产负债表的关键动力。

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。

Mr Fuld 's lawyer said the Lehman chief had no knowledge of Repo 105 , a device that allowed Lehman to move assets off balance sheet to flatter its results at the end of the quarter .

富尔德的律师表示，这位雷曼前首席执行官对回购105（Repo105）一无所知。回购105是一种能让雷曼把资产转移出资产负债表、从而在季度末粉饰该公司财报的手段。

Probing in to Off balance - sheet Financing

对表外融资的探讨

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

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。

Robust provisioning leads to sensible clearing prices and the ability to restructure loans and move impaired assets off the balance sheet .

强有力的拨备将确立合理的清算价格，使银行有能力重组贷款，并将不良资产从资产负债表上剥离。

Earlier versions of Basel provided the incentive for banks to drive assets off the balance sheet into the opaque and dangerous shadow banking system .

早期版本的《巴塞尔协议》，为银行提供了将资产从资产负债表剥离，放入不透明、危险的影子银行系统的动机。

Bank bond is an usual format of guarantee in EPC contract for international project and a kind of off - balance sheet activities ( OBS ) .

在国际工程承包中，银行保函是一种常用的担保形式，也是商业银行表外业务的一种。

Flabby assets must fall off the balance sheet , and costs must not be allowed to eat up the profits generated by the assets that remain .

必须剥除资产负债表上的低效资产，而且绝不能让剩余资产创造的利润被成本侵蚀掉。

The report singles out Lehman as one of the last Wall Street institutions to engage in " repo " deals aimed at moving assets off its balance sheet .

报告指出，华尔街有些机构利用所谓“回购”交易，把资产转出资产负债表；雷曼就是其中之一。

That damage to its reputation partly rested on Andersen 's audit oversight of complex accounting manoeuvres by Enron to move liabilities off its balance sheet and out of the view of investors .

安达信的声誉之所以受损，在一定程度上归因于它在审计上的疏忽&未能察觉安然通过复杂的会计手法，将债务移出自己的资产负债表、让其消失在投资者的视野之外。

Known internally as " Repo 105 " - but never disclosed externally - the mechanism enabled Lehman to move up to $ 50bn in assets off its balance sheet for just enough days to get through the end of the quarter .

这种内部称为回购105但从不对外透露的安排，使雷曼得以在几天期间把最多500亿美元的资产转出资产负债表，从而安然度过季度结束的那几天。

People close to the situation said US regulators wanted to ensure that Repo 105 , which enabled Lehman to move some $ 50bn off its balance sheet at the end of the first and second quarter of 2008 , was not a widespread practice .

知情人士表示，美国监管机构希望确保回购105不是一种普遍的操作。雷曼曾利用此类交易，在2008年第一和第二季度结束时将大约500亿美元转移出了自己的资产负债表。

The questions discussed in the thesis mainly are : What is the off - balance - sheet financing ;

本文讨论的问题主要有：什么是表外融资；

However , very quickly , half of NPLs were written off without a fuss , and the other half were taken off balance sheet , sold to government-funded Asset Management Companies ( AMC ) at par for gradual resolution .

然而，半数不良贷款很快波澜不兴地被核销，另一半则被剥离资产负债表，平价出售给政府出资成立的资产管理公司（AMC），由后者慢慢消化。