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off-balance sheet transactions Finance Definition
Financial deals and arrangements that can have a material affect on a company but are structured in such a way that they do not show up on a company’s balance sheet and do not affect a company’s borrowing capacity. Off-balance sheet activities took on huge importance in 2001 when the off-balance sheet deals that Enron Corp. had engaged in came to light. Because the details about off-balance sheet activities are unknown to investors, the off-balance sheet transactions can hide a significant amount of liability.

Browse dictionary entries near off-balance sheet transactions

  1. ‹ off-balance-sheet debt
  2. ‹ off and on
  3. ‹ off
  4. ‹ OFDM
  5. ‹ OFCR
  6. ‹ OFCP
  7. ‹ OFC
  8. ‹ ofay
  9. ‹ of the essence, time is
  10. ‹ of record
  1. off-Broadway ›
  2. off-center ›
  3. off-color ›
  4. off-floor order ›
  5. off for ›
  6. off-glide ›
  7. off-hook ›
  8. off-hook voice announce ›
  9. off-hour ›
  10. off-key ›