金融负债

金融负债的分类方法；主要金融负债公允价值的确定方法。

Classification method of financial liabilities ; and the method for determining the fair value of major financial liabilities .

另一方面，某经济体系的对外金融负债意指非居民向这经济体系的居民的金融申索。

On the other hand , an economy 's external financial liabilities refer to the financial claims of non-residents on residents of the economy .

实验结果表明，信息的性质（收益或损失）影响了由于金融负债公允价值变动损益列报形式不同所导致的投资者的投资判断的差异幅度。

The experimental results indicates that the information valence ( gains or losses ) influences investors ' investment judgments change magnitude under different presentation formats of fair value changes of financial liabilities .

换言之，在金融负债公允价值变动损益列报为其他综合收益的情况下，个体投资者才能够对信用风险变化进行正确区分。

That is , only when the presentation format of the fair value change of financial liabilities is other comprehensive income , can individual investors correctly differentiate the credit risk change direction by their investment judgments . 3 .

金融部门负债的增长甚至更快，因为各银行寻求通过提高杠杆率来提高股本回报率（ROE）。

The financial sector 's debts grew even faster as banks sought to bolster their returns on equity by levering up .

针对金融企业负债经营的实际状况，我们突出强调了商誉等在金融企业价值评估中的重要性。

According to the operation of finance enterprise in debt , we emphasize the importance of business reputation in finance enterprise value assessment .

通常企业负债存在四种情况：企业间负债，企业对银行等金融机构负债，企业对国外负债和企业对居民的负债。

Usually there are four liabilities of businesses : liabilities among businesses , liabilities over financial institutions , foreign liabilities and liabilities to households .

作为2010年签署的多德弗兰克法案的一部分，这项措施可能将禁止银行从事或导致其持有的负债超过所有金融机构负债10%这个门槛的收购。

Part of the 2010 Dodd-Frank Act , the rule would be prohibited a bank merger of new company ' liabilities exceed 10 % aggregate consolidated liabilities of all financial companies .

高收入国家居民拥有（或欠下）的国际金融资产和负债总额占累计GDP的比例，从1970年的50%，跃升至上世纪80年代中期的100%，并在2004年达到330%。

The sum of the international financial assets and liabilities owned ( and owed ) by residents of high-income countries jumped from 50 per cent of aggregate GDP in 1970 to 100 per cent in the mid-1980s and about 330 per cent in 2004 .

换言之，金融危机资产负债表模型适用于我国。

In other words , the financial crisis balance sheet model is applicable to China .

金融资产和负债的交易

Transactions in financial assets and liabilities

他们拥有优秀的公司，但存在太多金融工程和负债。

They had good companies but there was too much financial engineering and too much leverage .

当代经济中，几乎所有资金都由金融机构的负债构成。

Almost all of the money in a contemporary economy consists of the liabilities of financial institutions .

编制货币发行局帐目时，所有金融资产和负债均会按市价计值。

In preparing the currency board accounts , all financial assets and liabilities would be marked to market .

国际投资头寸是在一特定时点上一个经济体系的对外金融资产及负债存量的资产负债表。

IIP is a balance sheet showing an economy 's stock of external financial assets and liabilities at a particular time point .

商业银行是以追逐利润为目的、以经营金融资产和负债为对象的综合性多功能的金融企业。

Commercial bank is such a financial enterprise which its main goal is to pursuit of profit via operating financial assets and liability .

此外，考虑到一些大型金融机构资产负债表和资本的总规模，它们的风险过于集中。

Moreover , some large financial institutions showed a massive concentration of risk , considering the overall size of their balance sheets and capital .

在金融资产与负债非平衡条件下，给出单个部门的投资规模、投资风险控制模型。

Under the conditions of non-balance of financial assets and liabilities , we give the control models of investment scale and risks for the single department .

其次，各国财政部必须消除引发挤兑的最初原因：金融机构资产负债表中的不良资产。

Second , Treasuries must remove the reason runs come in the first place : the presence of distressed assets on the balance sheets of financial institutions .

对我们经济和政府信心的普遍缺失，与我们金融部门资产负债表的恶化，威胁一样严重。

A pervasive lack of confidence in our economy and our government is as serious a threat as a deterioration of the balance sheets of our financial sector .

由于商业银行是以追逐利益为目标、以经营金融资产和负债为对象，所以，商业银行的风险要大于一般工商企业的风险。

Because commercial bank deals in financial asset and financial liability and regard interest as its objective , the risk of commercial bank is more than that of ordinary industry and commerce .

当人们没有考虑重要金融机构资产负债表上规模庞大的遗留资产，就在谈论退出策略时，我们知道，局势十分危险。

When people talk about exit strategies without thinking about the huge amount of legacy assets on the balance sheets of the significant financial institutions , we know that the situation is dangerous .

它的实施有利于增加贷款金融机构资产负债表的流动性，改善其资产质量，增加资金来源，延伸风险配置结构，缓解资本充足压力，提高金融系统的安全性；

Credit-providing financial institutions are beneficial from it because their asset-liability sheet 's liquidity is enhanced , the quality of their assets is improved and the amount is increased , and the structure of their assets and liabilities is enhanced ;

本文运用投入产出矩阵对国民经济各机构部门的金融资产和负债给予动态模型的建立，从而可有效地预测出各机构部门的资金流向，对金融风险预警。

This article deals with the establishment of dynamic model for the financial asset-liability of all organizations and departments of national economy with the input-output matrix so that the Capital Orientation and the financial risk can be foreseen effectively and warned timely .

这进而要求做到三件事：避免需求直线暴跌；对金融机构和负债过多家庭的资产负债表进行重组；以及调整全球需求平衡，将需求从此前的贸易赤字国家转至传统上的债权国。

This , in turn , will require achieving three things : avoiding a headlong collapse in demand ; restructuring the balance sheets of financial institutions and overindebted households ; and rebalancing global demand away from erstwhile deficit countries , towards habitual creditor countries .

然而在传统会计原则之架构下，衍生性金融商品的资产负债表外（off-balance-sheet）特性，使得财务报表无法充份反映其经济实质的相关信息。

Nevertheless , under conventional accounting principles , the characteristics of the off-balance-sheet won 't enable financial statements to adequately reflect the real-term information of the economy .

金融互换与企业负债管理

Financial Swaps and the Management of Enterprise Debt

全球非金融领域的资产负债表和现金流都处于良好状态。

The world 's non-financial sector balance sheets and cash flows were in good shape .

但他表示：“资金压力仍然很大，金融机构的资产负债表压力依然存在。”

But he said " funding strains remain high and balance sheet pressures on financial institutions continue . "

它们帮助金融机构管理资产负债表风险，并降低资金成本，这进而会促进投资。

They help institutions manage balance-sheet risk and cut the cost of capital , which in turn spurs investment .