- off-balance-sheet activities
- учет забалансовые операции (виды деятельности, которые не затрагивают балансовых статей активов или обязательств)Ant:See:
Англо-русский экономический словарь.
off-balance-sheet activities
Смотреть что такое "off-balance-sheet activities" в других словарях:
off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… … Law dictionary
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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
ОПЕРАЦИИ ВНЕБАЛАНСОВЫЕ — OFF BALANCE SHEET ACTIVITIESЭто такие обязательства, как гарантии по кредитам, не отражаемые в балансе банка, но вытекающие из договоров, заключенных банком … Энциклопедия банковского дела и финансов
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