The new guidelines basically achieved with the international convergence of accounting standards. 新准则基本实现了与国际会计准则的趋同。
Banks don't currently set aside capital for those securitized assets.That means the new rules could force them to raise additional capital. 由于银行目前还没有为此类证券化资产留出拨备，这意味着新准则可能导致银行被迫额外增资。
