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1 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
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2 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
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3 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
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4 on-balance-sheet activities
on-balance-sheet activities ACC, BANK bilanzpflichtige Geschäfte npl, On-Balance-Sheet-Geschäfte npl, bilanzwirksame Geschäfte npl, bilanzielle Aktiv- oder Passivgeschäfte npl; On-Balance-Sheet-Geschäft n, bilanzwirksames Geschäft n (synonymous: on-balance-sheet transactions, above the line activities; opposite: off-balance-sheet activities, Gegensatz: bilanzunwirksames Geschäft)Englisch-Deutsch Fachwörterbuch der Wirtschaft > on-balance-sheet activities
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5 on-balance-sheet transactions
on-balance-sheet transactions ACC, BANK bilanzpflichtige Geschäfte npl, On-Balance-Sheet-Geschäfte npl, bilanzwirksame Geschäfte npl, bilanzielle Aktiv- oder Passivgeschäfte npl; On-Balance-Sheet-Geschäft n, bilanzwirksames Geschäft n (synonymous: on-balance-sheet activities, above the line activities; opposite: off-balance-sheet activities, Gegensatz: bilanzunwirksames Geschäft)Englisch-Deutsch Fachwörterbuch der Wirtschaft > on-balance-sheet transactions
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6 below-the-line activities
below-the-line activities ACC, BANK außerbilanzielle Geschäfte npl, bilanzunwirksame Geschäfte npl, nichtbilanzwirksame Geschäfte npl (off-balance sheet activities, e.g. interest rate swaps, futures contracts, currency options, repurchase agreements; z. B. Swap- und Termingeschäfte, Optionsrechte, Pensionsgeschäfte; cf above the line activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > below-the-line activities
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7 SIV
SIV (Abk. für structured investment vehicle) BANK, FIN strukturiertes Anlagevehikel n, strukturiertes Investmentvehikel n, strukturiertes Anlageinstrument n (a SPV = special purpose vehicle that undertakes arbitrage activities by purchasing highly rated medium and long-term, fixed-income assets and that funds itself with cheaper short-term highly rated CP = Commercial Paper and MTNs = medium-term notes; vehicles sponsored by financial institutions which have an incentive to create off-balance-sheet structures, the vehicles are funded by issuing investors with capital notes of the vehicle, cf ABCP; used by banks to keep risks off their balance sheets before Basel II came into effect in 2008; wie die Conduits die besondere Form einer Zweckgesellschaft = SPV, in die ausweispflichtige, kurzfristige, Eigenkapital-belastende Risiken vor dem Inkrafttreten von Basel II aus Bankbilanzen ausgelagert werden konnten; cf Regulierungsarbitrage, financial engineering, financial alchemy)
См. также в других словарях:
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
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… … Big dictionary of business and management
balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… … Financial and business terms
Balance sheet — Also called the statement of financial condition, it is a summary of the assets, liabilities, and owners equity. The New York Times Financial Glossary * * * balance sheet ˈbalance ˌsheet noun [countable] ACCOUNTING a document showing a company s… … Financial and business terms
ОПЕРАЦИИ ВНЕБАЛАНСОВЫЕ — OFF BALANCE SHEET ACTIVITIESЭто такие обязательства, как гарантии по кредитам, не отражаемые в балансе банка, но вытекающие из договоров, заключенных банком … Энциклопедия банковского дела и финансов
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