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off-balance-sheet items

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  • Suspense account off-balance sheet items —   Accounts which contain the off balance sheet system suspense account …   International financial encyclopaedia

  • Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • 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

  • 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

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • off — /ɒf/ adverb 1. taken away from a price ● We give 5% off for quick settlement. 2. lower than a previous price ● The shares closed 2% off. ■ preposition 1. subtracted from ● to take £25 off the price ● We give 10% off our normal prices. 2. not… …   Dictionary of banking and finance

  • Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia

  • List of Doctor Who items — This is a list of items from the BBC television series Doctor Who. Contents: Top · 0–9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 0–9 …   Wikipedia

  • Exposure at default (EAD) — is a parameter used in the calculation of economic capital or regulatory capital under Basel II for a banking institution. This is an attribute of any exposure on bank s client.DefinitionIn general EAD can be seen as an estimation of the extent… …   Wikipedia

  • Call Report — All regulated financial institutions in the United States of America are required to file quarterly financial information. For banks this report is formally known as the Report of Condition and Income but is generally referred to as the Call… …   Wikipedia

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