With the finance sector unlikely to return to the pre-crisis level of employment any time soon, the cost of having a large mass of out-of-work bankers and traders will take years to be amortised.

由于金融業不大可能很快回到危機前的就業水平，大量銀行家和交易員失業的代價將需要數年時間才能消化。

In banking books, they can be reported at amortised cost, so financial institutions would not have to report further falls in market prices and gains would be spread evenly over the lifetime of the assets.

在銀行業賬戶中，這些金融資產可作為已攤銷成本，這樣金融機構就不必再報告這些資產市場價格的進一步下跌，而收益將在資產的有效期內被均勻地分攤。

It would seem that the current draft may not yet have struck the right balance between fair value 'accounting and amortised cost' accounting, he says.

他表示：目前的草案可能尚未在公允價值'會計制度與攤余成本'會計制度之間實現恰當的平衡。

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting, which smooths out market volatility.

iasb的改革將會在決定哪種銀行資產必須以市價計值、哪種資產可以根據平滑市場波動性的所謂的攤余成本會計制度進行計值上提供更大的靈活性。