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词汇 off-balance-sheet
释义 off-balance-sheet
adjective[ before noun ]
 ACCOUNTINGukus
used to describe assets or debts that a company does not need to show on its balance sheet(= financial statement for a particular period):
The company had $4 billion in off-balance-sheet debt that was hidden from investors.
The airline used off-balance-sheet financing to buy planes.

Examples of off-balance-sheet


off-balance-sheet
What progress is being made to ensure that accounting procedures are standardised and sufficiently transparent to capture off-balance-sheet activity and any other innovative practices?
From Europarl Parallel Corpus - English
I agree that there is also a certain amount of off-balance-sheet financing.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Much of our concern in the new clause is to look at the off-balance-sheet liabilities.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
First, if we take the net off-balance-sheet federal entities of about $19 billion we bring it up to about $120 billion.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
We also need to clarify the obligation of transparency in risk calculations and on the disclosure of off-balance-sheet vehicles.
From Europarl Parallel Corpus - English
This is the only complete off-balance-sheet financing package which the oil industry has been able to nego- tiate.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The sustainable investment rule has been rendered virtually meaningless by the fact that a huge amount of off-balance-sheet finance is taking place.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
As to the financing, what in business we call off-balance-sheet financing provides ways in which this can be done with minimum difficulty.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
In view of the explosive growth in off-balance-sheet transactions, especially in derivatives, the stability of the entire financial system would benefit from the inclusion of off-balance-sheet items.
From Europarl Parallel Corpus - English
We cannot control transfer pricing, transfers of capital or companies' activities if we do not know what is going on and, indeed, we cannot stop off-balance-sheet accounting.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The problem is that if a bail-out occurred during a deal as a result of a guarantee being given, that would look like nothing but shadowy, off-balance-sheet public spending.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
We are dealing with obscure but classic examples of the sort of clever stuff that people have got up to with off-balance-sheet accounting in the private sector.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
By contrast, asset-backed securities are typically off-balance-sheet transactions.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
The losses came from a series of failed bets using risky derivative investments held in off-balance-sheet vehicles.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
The subsidiary was accused of conspiracy to violate securities laws by transferring $762 million in troubled loans and investments to off-balance-sheet entities in 2001.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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