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. 2015.

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 — financing that is not shown as a liability on a company s balance sheet. Bloomberg Financial Dictionary …   Financial and business terms

  • off-balance-sheet financing — Fin financing obtained by means other than debt and equity instruments, for example, partnerships, joint ventures, and leases. Abbr. OBSF …   The ultimate business dictionary

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

  • 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 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

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