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забалансовый (an asset, debt or financing activity not recorded on a company or organisation's balance sheet: Off-balance sheet activities which banks used to hide their risky lending will be brought under regulation. Other * off balance sheet Phrase Bank * off-balance sheet assets * off-balance sheet liabilities * The liabilities were noted as off-balance sheet items. * The off-balance sheet transaction should be shown as a liability. * Enron was famous for off-balance sheet financing. Additional Notes * Referred to as OBS. The assets in question (often securities) usually belong to the individual clients directly or in trust, while the company may provide management, depository or other services to the client. The company itself has no direct claim to the assets. TED Alexander Demidov) |
