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美國會計準則機構提出激進改革建議（雙語）
US banks will have to value more of their assets at market prices under radical proposals unveiled by accounting standard-setters yesterday.
根據昨天披露的會計標準制定者們提出的激進建議，美國各銀行將不得不以市場價格來為更多的資產估值。
The proposals would widen a growing divide with rules for non-US banks, which are moving in the opposite direction, delivering a blow to efforts to create a single set of global accounting standards.
該建議將使美國銀行業與非美國銀行在會計準則上的差別進一步擴大（后者正向相反的方向發展），打擊創建一套統一的全球會計標準的努力。
While the proposals, which critics argue will lead to more volatility in bank earnings, are intended to increase the transparency of accounts for investors, they are also expected to trigger a backlash from some in the financial services industry.
批評者辯稱，該建議將導致銀行盈利出現更大的波動性。雖然建議旨在為投資者提高銀行帳目的透明度，但它們也將引發金融服務業一些人士的激烈反對。
Bob Herz, chairman of the US Financial Accounting Standards Board, said he anticipated that the reaction from US retail banks and regulators “will not be very warm”.
美國財務會計準則委員會(FASB)主席鮑勃·赫茲(Bob Herz)表示，他預期美國零售銀行和監管機構的反應“將不會很熱烈”。
He said the proposals would see US banks adopt more fair value accounting, which requires companies to report financial holdings at current market prices.
他說，建議將使美國各銀行更多地采取公允價值入賬，要求公司按市價報告金融資產。
This approach was one of the most divisive issues of the crisis, blamed by critics for exacerbating the losses reported by banks during the market turmoil.
這種方法是危機期間爭議最大的問題之一，批評人士指責它造成市場動蕩時銀行報告的虧損更大。
Under the FASB's long-awaited plans, traded financial instruments such as derivatives would be valued at market prices, as they are under proposals from the International Accounting Standards Board for non-US banks.
根據期待已久的FASB計劃，衍生品等交易性金融工具的價值將按市場價格入賬，這和國際會計準則委員會(IASB)對非美國銀行的建議一致。
But in a radical departure from the IASB, the FASB proposes valuing loans or loan-like instruments at a snapshot of market prices.
但與IASB大相徑庭的是，FASB建議，貸款和貸款類工具的價值應參照市價進行估值。
The instruments could include some credit card debts, unsecured loans and lending to companies.
這些貸款類工具可包括信用卡債務、無抵押貸款和公司貸款等。
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