English version

off-balance sheet

From Longman Business Dictionaryoff-balance sheetˈoff-balance ˌsheet adjective [only before a noun]ACCOUNTING off-balance sheet items, activities, debts etc are ones that a company does not need to show on its balance sheet, but in notes added to itThe leasing company said a Chinese airline has signed for an aircraft operating lease - a relatively short-term, off-balance sheet rental. balance sheet
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