Marketable securities shall be accounted for according to historical cost as obtained.

有价证券应按取得时的实际成本记帐.

Yet the transformation of mortgages, credit-card debt and other recurring cashflows into new marketable securities is enjoying something of a resurgence.

然而抵押贷款、信用卡债务和其他一些循环的现金流向新的可交易证券的转变目前正在振兴。

It can get the money and change the structure of assets and liabilities by structuring ingeniously a transaction, and transferring the illiquid assets to liquid and marketable securities.

它通过巧妙设计交易结构，将流动性差的资产转换为流动性好的证券，借以融通资金、改善资产负债结构。