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  3. Finance Glossary
  4. Terms Beginning With O
  5. Off-Balance-Sheet Finance

Off-Balance-Sheet Finance

Definition of 'Off-Balance-Sheet Finance'

Assets are acquired in such a way that liabilities do not appear on the balance sheet, e.g. some lease agreements permit the exclusion of the liability in the accounts.

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Related Terms

External BalanceAccelerated DepreciationWrite-OffBalance SheetBook ValueBook-to-Market Equity RatioCreative AccountingCreditorsEconomic Book ValueEconomic Value AddedRetained EarningsRevenue ReservesShare Premium AccountTransactional ExposureTranslation ExposureValue Creation QuotientAdjustment ProgrammeInternal BalanceAmortizationBilateral Netting

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