JPMorgan Chase recorded some repurchase trades as sales, the same accounting gimmick that spawned Lehman Brothers' now-infamous “Repo 105s”, suggesting that the failed bank was not alone in its interpretation of a new accounting rule.
摩根大通(JPMorgan Chase)曾将一些回购交易记为出售,这似乎表明,并非只有破产银行雷曼兄弟(Lehman Brothers)如此解读新会计规则。雷曼兄弟如今臭名昭著的“回购105”(Repo 105)交易,正是上述会计花招的产物。
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