Remove the net of long-term borrowings from overseas branches from the current liabilities; 将从海外分行融资的长期借款从流动负债中予以扣减;
In the absence of large retail customer deposits, foreign banks rely on overseas intra-group funding, including long-term borrowings. 在缺少零售客户大笔存款的情况下,外国银行所依靠的是海外的集团内融资,包括长期借款在内。
However, in China the net of long-term borrowings from overseas branches are treated as current liability, thus reducing the liquidity ratio although no immediate demand for repayment is given. 然而,从海外分行融资的长期借款在中国被当作流动负债,因此这降低了流动性比率,虽然这时并没有立即偿债的需求。