Akademik

off-balance-sheet
off-balance-sheet UK US adjective [before noun] ACCOUNTING
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.

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The airline used off-balance-sheet financing to buy planes.


Financial and business terms. 2012.