About: Off-balance-sheet

Property	Value
dbo:description	situation when an asset, debt or financing activity not on the company's balance sheet (en) 事業に用いる資産・負債を貸借対照表（バランスシート）から切り離す手法・状態 (ja) bilanzneutrale Auslagerung von Schulden und Vermögen in eine Zweckgesellschaft (de)
dbo:wikiPageExternalLink	https://www.federalreserve.gov/releases/efa/efa-project-off-balance-sheet-items.htm http://www.investopedia.com/articles/analyst/022002.asp
dbo:wikiPageWikiLink	dbr:Fiduciary dbc:Accounting_systems dbr:Financial_institution dbr:Asset_management dbr:Total_return_swap dbr:Operating_lease dbr:International_Financial_Reporting_Standards dbr:Asset dbr:Balance_sheet dbr:Security_(finance) dbr:Debt dbr:Assets_under_management dbr:Enron dbr:Securitization dbr:Depository_institution dbr:IFRS_16 dbr:GDP dbr:Brokerage dbr:Generally_Accepted_Accounting_Principles
dbp:wikiPageUsesTemplate	dbt:Accounting dbt:Reflist dbt:Short_description
dct:subject	dbc:Accounting_systems
rdfs:label	Off-balance-sheet (en) Fora balanç (ca) Bilanzexterne Finanzierung (de) Fuera de balance (es) Hors bilan (fr) Забалансовый счёт (ru) 資產負債表外項目 (zh)
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