off-balance-sheet financing

off-balance-sheet financing
financing that is not shown as a liability on a company's balance sheet. Bloomberg Financial Dictionary

Financial and business terms. 2012.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… …   Investment dictionary

  • Off-balance-sheet financing — Financing that is not shown as a liability in a company s balance sheet. The New York Times Financial Glossary …   Financial and business terms

  • off-balance-sheet financing — /ɒf ˌbæləns ʃi:t faɪnænsɪŋ/ noun financing by leasing equipment instead of buying it, so that it does not appear in the balance sheet as an asset …   Dictionary of banking and finance

  • off-balance sheet — An asset, liability or commitment that is not reflected in a company s balance sheet is said to be off balance sheet. For example, off balance sheet financing is financing that is not shown as a liability on a company s balance sheet. + off… …   Law dictionary

  • 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… …   Financial and business terms

  • Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • off Balance Sheet Financing — Art der ⇡ Finanzierung, die nicht in die ⇡ Bilanz eingeht …   Lexikon der Economics

  • off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… …   Law dictionary

  • off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… …   Accounting dictionary

  • off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… …   Big dictionary of business and management

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”