In this case the central bank - by increasing excess reserves - would DE facto monetize commercial bank liabilities and thus increase the outstanding stock of money.
在这种情况下，央行通过增加超额准备金，实际上等于将商业银行的负债货币化，从而增加货币流通量。
2
This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.