Off balance sheet (OBS), or incognito leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance-sheet item. Some companies may have significant amounts of off-balance-sheet assets and liabilities. For example, financial institutions often offer asset management or bro… Witryna23.7.1 Off-balance-sheet credit risk ASC 942-825, Financial Services—Depository and Lending, requires the following disclosures for financial instruments with off-balance-sheet credit risk (except for those instruments in the scope of ASC 815, Derivatives and Hedging ): Excerpt from ASC 942-825-50-1 The face or contract amount
15.2 Balance sheet—offsetting - PwC
WitrynaThe off-balance-sheet ones have their own independent assets and liabilities and are booked on their own balance sheets, meanwhile they are not required to satisfy the regulating requirements and their size become big enough to affect the on-balance activities. The off-balance-sheet licai product is considered as a typical kind of … http://www.olc.co.jp/en/ir/achievement.html office desk organizer set
表外资产_百度百科
Witryna20 sty 2016 · 资产负债表外融资 (Off-Balance-Sheet Financing)，简称表融资，帐外融资、资产负债表外筹资、资产负债表以外融资。 （狭义）为未满足资本（融资）租赁全部条件，从而其承诺付款的金额的现值没有被确认为 负债 （也没有确认资产），而且未在 资产负债表 或附注中得以反映的租赁进行筹资的财务行为。 主要在财务和会计领域由 … WitrynaTen years of annual and quarterly financial statements and annual report data for Oriental Land (OLCLY). Income statements, balance sheets, cash flow statements … WitrynaBalance sheet assets and off-balance sheet items subject to classification 3. Balance sheet assets to be classified within the meaning hereof shall include: – due and undue short- and long-term loans; – deposits with banks; – interest and fees; – long- and short-term securities not included in the trading book; office desk or table