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1·The deal amounted to a big asset swap.

整个交易可以说是一次大的资产掉期。

2·These include options on a variety of asset classes, such as equity indices and credit-default-swap indices.

这些选择包括各种各样的资产种类，例如标准股指标和信用违约互换指标。

3·In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.

为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。

4·Investors who once regarded Italian bonds as a safe asset now worry about everything from the integrity of the credit-default-swap market to a possible break-up of the single currency.

曾经把意大利债券视为安全资产的投资者们现在忧心忡忡，担心信用违约交换市场的可信性、单一货币的崩溃可能，以及所有其他事情。

5·The repurchase by an asset management company of the equity of a swap enterprise shall be handled pursuant to the relevant provisions of the Ministry of Finance on asset disposal.

资产管理公司对债转股企业股权回购事宜按财政部资产处理有关规定执行。