
Off-balance sheet (OBS), or Incognito Leverage, usually means an asset or debt or financing activity not on the company`s balance sheet. Some companies may have significant amounts of off-balance sheet assets and liabilities. For example, financial institutions often offer asset management or brokerage services to their clients. The assets in que....
Found on
http://en.wikipedia.org/wiki/Off-balance-sheet

Referring to financial commitments or liabilities that do not generally appear in a company`s balance sheet (e.g. operating leases or derivative contracts).
Found on
http://www.encyclo.co.uk/local/20174

(OBS) Refers to items such as assets or a debts which are not recorded on a company's balance sheet
Found on
http://www.encyclo.co.uk/local/22643
No exact match found.