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- Off-balance-sheet abstract "Off-balance sheet (OBS), or Incognito Leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Some companies may have significant amounts of off-balance sheet assets and liabilities. For example, financial institutions often offer asset management or brokerage services to their clients. The assets managed or brokered as part of these offered services (often securities) usually belong to the individual clients directly or in trust, although the company provides management, depository or other services to the client. The company itself has no direct claim to the assets, so it does not record them on its balance sheet (they are off-balance sheet assets), while usually has some basic fiduciary duties with respect to the client. Financial institutions may report off-balance sheet items in their accounting statements formally, and may also refer to "assets under management," a figure that may include on and off-balance sheet items.Under current accounting rules both in the United States (US GAAP) and internationally (IFRS), operating leases are off-balance-sheet financing. Financial obligations of unconsolidated subsidiaries (because they are not wholly owned by the parent) may also be off-balance sheet. Such obligations were part of the accounting fraud at Enron.The formal accounting distinction between on and off-balance sheet items can be quite detailed and will depend to some degree on management judgments, but in general terms, an item should appear on the company's balance sheet if it is an asset or liability that the company owns or is legally responsible for; uncertain assets or liabilities must also meet tests of being probable, measurable and meaningful. For example, a company that is being sued for damages would not include the potential legal liability on its balance sheet until a legal judgment against it is likely and the amount of the judgment can be estimated; if the amount at risk is small, it may not appear on the company's accounts until a judgment is rendered.".
- Off-balance-sheet wikiPageExternalLink 022002.asp.
- Off-balance-sheet wikiPageExternalLink off_balance_sheet_finance.htm.
- Off-balance-sheet wikiPageID "1572316".
- Off-balance-sheet wikiPageRevisionID "629492666".
- Off-balance-sheet hasPhotoCollection Off-balance-sheet.
- Off-balance-sheet subject Category:Accounting_systems.
- Off-balance-sheet type Abstraction100002137.
- Off-balance-sheet type Accounting113405962.
- Off-balance-sheet type AccountingSystems.
- Off-balance-sheet type Communication100033020.
- Off-balance-sheet type Document113403331.
- Off-balance-sheet type Record113403643.
- Off-balance-sheet type Register113412321.
- Off-balance-sheet comment "Off-balance sheet (OBS), or Incognito Leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Some companies may have significant amounts of off-balance sheet assets and liabilities. For example, financial institutions often offer asset management or brokerage services to their clients.".
- Off-balance-sheet label "Bilanzexterne Finanzierung".
- Off-balance-sheet label "Fora balanç".
- Off-balance-sheet label "Fuera de balance".
- Off-balance-sheet label "Hors bilan".
- Off-balance-sheet label "Mérleg alatti tételek".
- Off-balance-sheet label "Off-balance-sheet".
- Off-balance-sheet sameAs Bilanzexterne_Finanzierung.
- Off-balance-sheet sameAs Fuera_de_balance.
- Off-balance-sheet sameAs Hors_bilan.
- Off-balance-sheet sameAs m.05cfc8.
- Off-balance-sheet sameAs Q616741.
- Off-balance-sheet sameAs Q616741.
- Off-balance-sheet sameAs Off-balance-sheet.
- Off-balance-sheet wasDerivedFrom Off-balance-sheet?oldid=629492666.
- Off-balance-sheet isPrimaryTopicOf Off-balance-sheet.