-
1 off-balance
déséquilibré2 adverb∎ to throw or to knock sb off-balance faire perdre l'équilibre à qn; figurative couper le souffle à ou désarçonner qn;∎ her question caught me off-balance sa question m'a pris au dépourvu►► Accountancy off-balance sheet hors bilan;off-balance sheet item poste m ou élément m hors bilan;off-balance sheet transactions opérations fpl de hors bilanUn panorama unique de l'anglais et du français > off-balance
-
2 Off-Balance-Sheet-Geschäft
Off-Balance-Sheet-Geschäft n RW off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements; z. B. Optionsrechte, Swap- und Termingeschäfte; cf above the line activities = bilanzwirksames Geschäft)* * *n < Rechnung> off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements ; z.B. Optionsrechte, Swap- und Termingeschäfte ; cf above the line activities = bilanzwirksames Geschäft)Business german-english dictionary > Off-Balance-Sheet-Geschäft
-
3 off-balance
off-balance[´ɔf¸bæləns] adj нестабилен; to be caught ( thrown, knocked) \off-balance хващат ме неподготвен; бивам изненадан; бивам изваден от равновесие. -
4 off-balance-sheet finance
off-balance-sheet finance ACC, FIN bilanzunwirksame Finanzierung f, außerbilanzielle Finanzierung f, bilanzneutrale Finanzierung f (cf below the line activities, off-balance sheet activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet finance
-
5 off-balance-sheet financing
off-balance-sheet financing (OBSF) ACC, BANK, FIN bilanzunwirksame Finanzierung f, außerbilanzielle Finanzierung f, bilanzneutrale Finanzierung f (financing by means other than debt and equity instruments, e.g. joint ventures, leases, partnerships; cf below the line activities, off-balance sheet activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet financing
-
6 off-balance sheet activities
off-balance sheet activities ACC, BANK außerbilanzielles Geschäft n, bilanzunwirksame Geschäfte npl, nichtbilanzwirksame Geschäfte npl, bilanzneutrales Geschäft n (below the line activities, e.g. interest rate swaps, futures contracts, currency options, repurchase agreements; z. B. Swap- und Termingeschäfte, Optionsrechte, Pensionsgeschäfte; cf on-balance sheet activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet activities
-
7 off-balance
off-balance adj. 1) неуравновешенный, несбалансированный 2) потерявший рав-новесие -
8 off-balance sheet
off-balance sheet[´ɔf¸bæləns´ʃi:t] n фин. задбалансов отчет. -
9 off-balance
Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance
-
10 off-balance-sheet
off-balance-sheet adj ACC, FIN außerbilanziell, bilanzneutral, bilanzunwirksam (ohne Belastung der Bilanzstruktur)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet
-
11 off-balance-sheet commitments
off-balance-sheet commitments ACC bilanzunwirksame Verpflichtungen fpl, bilanzunwirksame Engagements nplEnglisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet commitments
-
12 off-balance sheet entity
Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet entity
-
13 off-balance sheet exposure
off-balance sheet exposure BANK, FIN außerbilanzielles Risiko n (durch das Verschieben von Risiken ins Schattenbanksystem = shadow banking system der SIVs = structured investment vehicles = strukturierte Anlagevehikel = strukturierte Investmentvehikel und SPVs = special purpose vehicles = Zweckgesellschaften; war bis zum 1.1.2008, dem Inkrafttreten von Basel II, zulässig und attraktiv, solange die Risiken von Ratingagenturen und Banken gleichermaßen systematisch unterschätzt oder ausgeblendet wurden)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet exposure
-
14 off-balance-sheet items
Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet items
-
15 off-balance sheet reserves
off-balance sheet reserves ACC stille Reserven fpl, stille Rücklagen fpl (synonymous: hidden reserves, hidden assets, undisclosed reserves, secret reserves, concealed reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet reserves
-
16 off-balance sheet risk transfer
off-balance sheet risk transfer FIN, ACC außerbilanzielle Risikoübertragung f (with structured instruments, z. B. mit strukturierten Finanzinstrumenten wie MBS, ABS oder CDOs; cf originate-and-distribute business model, toxic instruments = toxische Finanzinstrumente)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet risk transfer
-
17 off-balance transactions
Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance transactions
-
18 off-balance
off-balance aus dem GleichgewichtEnglish-German dictionary of Electrical Engineering and Electronics > off-balance
-
19 off-balance-sheet
прил.тж. off balance sheet, off-the-balance sheet учет забалансовый, внебалансовый, вне баланса (об активе, обязательстве, операции, счете и т. п.)Syn:Ant:balance sheet, off-balance-sheet asset, off-balance-sheet liability, off-balance-sheet item, off-balance-sheet activities, off-balance-sheet risk, off-balance-sheet financing, off-balance-sheet reserveSee: -
20 off-balance-sheet liability
*забалансовое обязательство*а) фин., учет (финансовое обязательство, которое зависит от будущих событий или действий другого лица; такая операция обычно не отражается в балансе)Syn:б) учет (какой-л. объект, событие или хозяйственная операция, которая может потребовать расходов в будущем; не отражается в балансе как обязательство)See:off-balance-sheet asset, future cost, balance sheet, off-balance-sheet activities, off-balance-sheet financingв) фин. (обязательство, которое субъект приобретает, подписывая гарантию, индоссамент или простой вексель в чью-л. пользу, ответственность по которым наступает в случае неплатежеспособности бенефициара)Ant:See:
* * *
забалансовое, или условное, обязательство: 1) обязательство, которое человек приобретает, подписывая гарантию, индоссамент или простой вексель в чью-либо пользу, ответственность по которым наступает в случае неплатежеспособности бенефициара; см. accommodation endorser; 2) финансовое обязательство банка, которое зависит от будущих событий или действий другого лица; такая операция учитывается в балансе банка только при определенных условиях (напр., при выполнении обязательства по гарантии); это могут быть, напр., финансовые фьючерсы, опционы, гарантии, резервные кредиты, форвардные контракты, обязательства купить или продать кредиты; банки обязаны поддерживать определенный размер капитала против забалансовых обязательств, которые взвешиваются в соответствии с уровнем риска.Англо-русский экономический словарь > off-balance-sheet liability
См. также в других словарях:
off-balance — adj [not before noun] 1.) in an unsteady position and likely to fall throw/knock/push etc sb off balance ▪ The sudden movement of the ship knocked them both off balance. 2.) catch/throw sb off balance to surprise or shock someone because they are … Dictionary of contemporary English
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 — adjective never before noun 1. ) surprised by something unexpected: thrown/caught off balance: I was thrown completely off balance by their outrageous behavior. 2. ) in a position in which you feel you are going to fall down: throw/knock someone… … Usage of the words and phrases in modern English
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 — Directed by Shin Togashi Release date(s) 2000 Country Japan Language Japanese … Wikipedia
Off-balance sheet account — Off balance sheet accounts are assets and liabilities that the bank expects in the future. This type of account is also known as contingent . Off balance sheet accounts are possible future obligations without outlay of funds … International financial encyclopaedia
off balance — 1. Unstable, esp mentally or emotionally 2. In a state of unreadiness to respond to an attack, challenge, etc • • • Main Entry: ↑balance … Useful english dictionary
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 — see off balance … English dictionary
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance — also off balance 1) ADJ GRADED: v n ADJ, v link ADJ If someone or something is off balance, they can easily fall or be knocked over because they are not standing firmly. He tried to use his own weight to push his attacker off but he was off… … English dictionary