Some companies may have significant amounts of off-balance sheet assets and liabilities.

In some cases, the sole virtue of a new product was its classification as "off-balance sheet."

Does anyone really know how much off-balance sheet debt the banks are really sitting on?

Sarbanes-Oxley required the disclosure of all material off-balance sheet items.

The club arranged jobs for the players, and supplemented their income with off-balance sheet payments.

Notional leverage more than twice as high, due to off-balance sheet transactions.

(Thus it is important to disclose the nature & magnitude of financial instruments including off-balance sheet).

Off-balance sheet financing is a term used to describe techniques designed to obscure a company's true financial obligations.

More off-balance sheet accounting, isn't actual real money.

As mentioned above, off-balance sheet categories are also weighted: they will contribute to the long-term assets.

As a consequence, once the standard is in place, off-balance sheet commitments will need to be funded, within the stable funding.

Better prevention of crises requires increased supervision of off-balance sheet operations.

Off-balance sheet entities were also used by Enron as part of the scandal that brought down that company in 2001.

By using off-balance sheet funding, commercial banks exploit regulatory capital arbitrage opportunities.

The bankruptcy of Enron drew attention to off-balance sheet instruments that were used fraudulently.

"Consider off-balance sheet financing if appropriate eg for leased vehicles.

The derivative is off-balance sheet, so it is ignored for accounting leverage.

No off-balance sheet partnerships were needed.

Risk-weighted asset is a bank's assets or off-balance sheet exposures, weighted according to risk.

He has also insisted on a number of methodological changes, including the elimination of all off-balance sheet expenses.

The scheme often makes use of off-balance sheet financing or Special purpose vehicles with non-coterminous accounting periods.

The Bank also intends to expand its fee income business by continuing to focus on off-balance sheet activities, such as trade finance and capital markets.

Financing through off-balance sheet structures is thinly regulated.

"It's difficult to control off-balance sheet activities," Mr. Mooy said.

Details of material off-balance sheet transactions.