Different accounting standards and the high quality of German corporate and mortgage lending explain some of this gap, but not all.

不同行的会计准则，高质量的德国企业和德国抵押贷款只能解释这些差距中的部分原委，却无法解释全部。

All the usual post-merger headaches, combining technology systems, aligning accounting standards, laying off staff and resolving culture clashes, are especially difficult at a bank, let alone a failed one.

所有合并后常见的令人头疼的问题，包括合并技术系统、调整会计标准、裁员和解决文化冲突，对银行来说尤其困难，更不用说失败的银行了。

And this all goes back to the introduction of a new accounting standard in the year 2000. And it required companies to calculate the surplus or deficit on their defined benefit pension schemes each year.

这一切都可以追溯到 2000 年引入的新会计准则。 它要求公司每年计算其固定收益养老金计划的盈余或赤字。