. . . . . . . . . . . "1572316"^^ . "\u8CC7\u7522\u8CA0\u50B5\u8868\u5916\u9805\u76EE"@zh . . "Hors bilan"@fr . "Off-balance-sheet"@en . . "Fora balan\u00E7, palanquejament ocult o off-balan\u00E7 sheet per la seva expressi\u00F3 en angl\u00E8s, \u00E9s una expressi\u00F3 comptable que fa refer\u00E8ncia a un actiu, deute o activitat financera d'una empresa que no apareix en el seu ."@ca . . . 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"\u0417\u0430\u0431\u0430\u043B\u0430\u0301\u043D\u0441\u043E\u0432\u044B\u0439 \u0441\u0447\u0451\u0442 \u2014 \u0441\u0447\u0451\u0442, \u043F\u0440\u0435\u0434\u043D\u0430\u0437\u043D\u0430\u0447\u0435\u043D\u043D\u044B\u0439 \u0434\u043B\u044F \u043E\u0431\u043E\u0431\u0449\u0435\u043D\u0438\u044F \u0438\u043D\u0444\u043E\u0440\u043C\u0430\u0446\u0438\u0438 \u043E \u043D\u0430\u043B\u0438\u0447\u0438\u0438 \u0438 \u0434\u0432\u0438\u0436\u0435\u043D\u0438\u0438 \u0446\u0435\u043D\u043D\u043E\u0441\u0442\u0435\u0439, \u043D\u0435 \u043F\u0440\u0438\u043D\u0430\u0434\u043B\u0435\u0436\u0430\u0449\u0438\u0445 \u0445\u043E\u0437\u044F\u0439\u0441\u0442\u0432\u0443\u044E\u0449\u0435\u043C\u0443 \u0441\u0443\u0431\u044A\u0435\u043A\u0442\u0443, \u043D\u043E \u0432\u0440\u0435\u043C\u0435\u043D\u043D\u043E \u043D\u0430\u0445\u043E\u0434\u044F\u0449\u0438\u0445\u0441\u044F \u0432 \u0435\u0433\u043E \u043F\u043E\u043B\u044C\u0437\u043E\u0432\u0430\u043D\u0438\u0438 \u0438\u043B\u0438 \u0440\u0430\u0441\u043F\u043E\u0440\u044F\u0436\u0435\u043D\u0438\u0438, \u0430 \u0442\u0430\u043A\u0436\u0435 \u0434\u043B\u044F \u043A\u043E\u043D\u0442\u0440\u043E\u043B\u044F \u0437\u0430 \u043E\u0442\u0434\u0435\u043B\u044C\u043D\u044B\u043C\u0438 \u0445\u043E\u0437\u044F\u0439\u0441\u0442\u0432\u0435\u043D\u043D\u044B\u043C\u0438 \u043E\u043F\u0435\u0440\u0430\u0446\u0438\u044F\u043C\u0438.\u0421\u0438\u043D\u043E\u043D\u0438\u043C\u043E\u043C \u044F\u0432\u043B\u044F\u0435\u0442\u0441\u044F \u0442\u0430\u043A\u0436\u0435 \u043F\u043E\u043D\u044F\u0442\u0438\u0435 \"\u0412\u043D\u0435\u0431\u0430\u043B\u0430\u043D\u0441\u043E\u0432\u044B\u0439 \u0441\u0447\u0451\u0442\". \u041F\u043E\u0441\u043B\u0435\u0434\u043D\u0438\u0439 \u0447\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043E \u043F\u0440\u0438\u043C\u0435\u043D\u044F\u0435\u0442\u0441\u044F \u0432 \u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0438 \u043A\u0440\u0435\u0434\u0438\u0442\u043D\u044B\u0445 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043D\u0438\u0439. \u041D\u0430 \u0437\u0430\u0431\u0430\u043B\u0430\u043D\u0441\u043E\u0432\u044B\u0445 \u0441\u0447\u0435\u0442\u0430\u0445 \u0443\u0447\u0438\u0442\u044B\u0432\u0430\u044E\u0442\u0441\u044F: \u041E\u0440\u0433\u0430\u043D\u0438\u0437\u0430\u0446\u0438\u044F \u043C\u043E\u0436\u0435\u0442 \u0434\u043E\u043F\u043E\u043B\u043D\u0438\u0442\u044C \u043F\u0435\u0440\u0435\u0447\u0435\u043D\u044C \u0443\u043A\u0430\u0437\u0430\u043D\u043D\u044B\u0445 \u0441\u0447\u0435\u0442\u043E\u0432 \u0438 \u043F\u0440\u0438\u043C\u0435\u043D\u044F\u0442\u044C \u0438\u0445 \u0432 \u0443\u0447\u0451\u0442\u0435, \u0435\u0441\u043B\u0438 \u043E\u043F\u0438\u0448\u0435\u0442 \u0438\u0445 \u0445\u0430\u0440\u0430\u043A\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043A\u0443 \u0432 \u0441\u0432\u043E\u0435\u0439 \u0443\u0447\u0451\u0442\u043D\u043E\u0439 \u043F\u043E\u043B\u0438\u0442\u0438\u043A\u0435."@ru . . "\u8CC7\u7523\u8CA0\u50B5\u8868\u5916\u9805\u76EE\u6216\u8868\u5916\u9805\u76EE\uFF08\u82F1\u8A9E\uFF1Aoff-balance sheet\uFF0C\u7F29\u5199\uFF1AOBS\uFF0C\u6216\u82F1\u8A9E\uFF1Aincognito leverage\uFF09\uFF0C\u6307\u8CC7\u7522\u8CA0\u50B5\u8868\u6216\u9644\u6CE8\u4E2D\u6C92\u6709\u53CD\u6620\u51FA\u4F86\u7684\u9805\u76EE\u3002\u9019\u4E9B\u9805\u76EE\u591A\u6578\u8DDF\u8CC7\u7522\u548C\u50B5\u52D9\u6709\u95DC\u3002\u5B83\u53EF\u80FD\u6D89\u53CA\u3001\u79DF\u8CC3\u6216\u9644\u5C6C\u516C\u53F8\u7684\u6CD5\u5F8B\u8CAC\u4EFB\uFF0C\u5982\u4FE1\u7528\u8B49\u3002\u5B83\u9084\u6D89\u53CA\u3001 \u671F\u8CA8\u3001\u9060\u671F\u5408\u7D04\u548C\u5176\u4ED6\u884D\u751F\u5DE5\u5177\u3002"@zh . . . . . "Die bilanzexterne Finanzierung (oder au\u00DFerbilanzielle Finanzierung; englisch off-balance-sheet financing, OBSF) ist im Finanzwesen eine Finanzierung, die nicht in der Bilanz des eigentlichen Kreditnehmers erscheint, sondern bei Dritten."@de . . . . . . . "Fora balan\u00E7, palanquejament ocult o off-balan\u00E7 sheet per la seva expressi\u00F3 en angl\u00E8s, \u00E9s una expressi\u00F3 comptable que fa refer\u00E8ncia a un actiu, deute o activitat financera d'una empresa que no apareix en el seu ."@ca . . "En comptabilit\u00E9, le hors-bilan d\u00E9signe habituellement un engagement, une garantie ou une activit\u00E9 de financement ne figurant pas au bilan de l\u2019entreprise, que ce soit \u00E0 l\u2019actif ou au passif, parce qu'il ne r\u00E9pond pas aux principes de comptabilisation. Les activit\u00E9s \u00AB hors bilan \u00BB ne doivent pas \u00EAtre confondues avec la finance de l'ombre."@fr . "Bilanzexterne Finanzierung"@de . . "Fuera de balance"@es . . . . . "Off balance sheet (OBS), or incognito leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance-sheet item. 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 it 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 previous accounting rules both in the United States (US GAAP) and internationally (IFRS), operating leases were off-balance-sheet financing. Under current accounting rules (ASC 842, IFRS 16), operating leases are on the balance sheet. 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."@en . "Fora balan\u00E7"@ca . "Die bilanzexterne Finanzierung (oder au\u00DFerbilanzielle Finanzierung; englisch off-balance-sheet financing, OBSF) ist im Finanzwesen eine Finanzierung, die nicht in der Bilanz des eigentlichen Kreditnehmers erscheint, sondern bei Dritten."@de . . . . . "6398"^^ . "Fuera de balance, apalancamiento oculto u off-balance sheet por su expresi\u00F3n en ingl\u00E9s, es una expresi\u00F3n contable que hace referencia a un activo, deuda o actividad financiera de una empresa que no aparece en su balance contable."@es . "Fuera de balance, apalancamiento oculto u off-balance sheet por su expresi\u00F3n en ingl\u00E9s, es una expresi\u00F3n contable que hace referencia a un activo, deuda o actividad financiera de una empresa que no aparece en su balance contable."@es . . . "En comptabilit\u00E9, le hors-bilan d\u00E9signe habituellement un engagement, une garantie ou une activit\u00E9 de financement ne figurant pas au bilan de l\u2019entreprise, que ce soit \u00E0 l\u2019actif ou au passif, parce qu'il ne r\u00E9pond pas aux principes de comptabilisation. Les activit\u00E9s \u00AB hors bilan \u00BB ne doivent pas \u00EAtre confondues avec la finance de l'ombre."@fr . . "\u0417\u0430\u0431\u0430\u043B\u0430\u043D\u0441\u043E\u0432\u044B\u0439 \u0441\u0447\u0451\u0442"@ru . "Off balance sheet (OBS), or incognito leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance-sheet item. 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 it usually has some basic f"@en . . . "1118674253"^^ . . . . . . . "\u8CC7\u7523\u8CA0\u50B5\u8868\u5916\u9805\u76EE\u6216\u8868\u5916\u9805\u76EE\uFF08\u82F1\u8A9E\uFF1Aoff-balance sheet\uFF0C\u7F29\u5199\uFF1AOBS\uFF0C\u6216\u82F1\u8A9E\uFF1Aincognito leverage\uFF09\uFF0C\u6307\u8CC7\u7522\u8CA0\u50B5\u8868\u6216\u9644\u6CE8\u4E2D\u6C92\u6709\u53CD\u6620\u51FA\u4F86\u7684\u9805\u76EE\u3002\u9019\u4E9B\u9805\u76EE\u591A\u6578\u8DDF\u8CC7\u7522\u548C\u50B5\u52D9\u6709\u95DC\u3002\u5B83\u53EF\u80FD\u6D89\u53CA\u3001\u79DF\u8CC3\u6216\u9644\u5C6C\u516C\u53F8\u7684\u6CD5\u5F8B\u8CAC\u4EFB\uFF0C\u5982\u4FE1\u7528\u8B49\u3002\u5B83\u9084\u6D89\u53CA\u3001 \u671F\u8CA8\u3001\u9060\u671F\u5408\u7D04\u548C\u5176\u4ED6\u884D\u751F\u5DE5\u5177\u3002"@zh .