Given that balance-sheet accounting is conducted according to a curious mix of nominal and market values, it can be opaque and easy to manipulate. If prices – and thus average debt-service capacity – fall, the real burden of the debt increases.
资产负债表簿记是根据奇特的名义和市场价值组合进行，因此可能恨不透明而容易操纵。如果价格——因而平均债务维持能力——下降，债务的真实负担就会增加。但只有当债务必须再融资或利率上升时，这些状况才会暴露。