Encouragingly, American banking regulatorsthis week issued guidance that should coax lenders to restructure bad debts, inpart by offering to take a sympathetic view of the accounting hits that follow.

• 令人欣慰的是，美国银行监管机构本周发布指导意见，通过随后附录的统计采样数据，向贷款机构表达了一些同情的意见，并劝说贷款机构重组坏帐。