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1 off-balance sheet
off-balance sheet[´ɔf¸bæləns´ʃi:t] n фин. задбалансов отчет. -
2 off-balance-sheet
off-balance-sheet adj ACC, FIN außerbilanziell, bilanzneutral, bilanzunwirksam (ohne Belastung der Bilanzstruktur)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet
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3 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: -
4 off-balance sheet
ACCOUNTANCY hors bilanoff-balance sheet item poste m ou élément m hors bilan;off-balance sheet transaction opération f de hors bilan -
5 off-balance sheet
Большой англо-русский и русско-английский словарь > off-balance sheet
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6 off-balance sheet
1) Экономика: забалансовое обязательство2) Деловая лексика: внебалансовый отчёт -
7 off-balance-sheet
1) Общая лексика: (account) внебалансовый2) Экономика: забалансовый -
8 off-balance-sheet
Finances: OBS position, OBS -
9 off-balance sheet
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10 Off-balance-sheet
ВнебалансовоеMergers and Acquisitions English-Russian dictionary > Off-balance-sheet
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11 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
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12 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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13 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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14 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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15 off-balance-sheet commitments
off-balance-sheet commitments ACC bilanzunwirksame Verpflichtungen fpl, bilanzunwirksame Engagements nplEnglisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet commitments
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16 off-balance sheet entity
Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet entity
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17 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
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18 off-balance-sheet items
Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet items
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19 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
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20 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
См. также в других словарях:
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 — A term used to describe contingent liabilities, contingent assets, and commitments that are legally binding but are not assets or liabilities shown on the balance sheet under GAAP. Examples include loan commitments and letters of credit. American … Financial and business terms
off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… … Auditor's dictionary
Off-balance-sheet — Die Bilanzexterne Finanzierung (en.: Off balance sheet) ist ein Begriff aus dem Finanz und Rechnungswesen, der eine bilanzneutrale Finanzierung meint. Vermögenswerte und Schulden werden hierbei meist in Zweckgesellschaften ausgelagert, die nicht… … Deutsch 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 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 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 - OBS — An asset or debt that does not appear on a company s balance sheet. Items that are considered off balance sheet are generally ones in which the company does not have legal claim or responsibility for. For example, loans issued by a bank are… … Investment 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