off-balance-sheet financing
- off-balance-sheet financing
OBSF , учет забалансовое [внебалансовое\] финансирование
See:
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забалансовое финансирование: финансирование, которое не увеличивает балансовые долги компании (не отражается в балансе) и, таким образом, не затрагивает финансовые коэффициенты и способность компании занимать; могут иметься в виду гарантии, операционный лизинг, аккредитивы и т. д.; см take-or-pay contracts.
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внебалансовое финансирование
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Забалансовое финансирование
Англо-русский экономический словарь.
Полезное
Смотреть что такое "off-balance-sheet financing" в других словарях:
Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… … Investment dictionary
Off-balance-sheet financing — Financing that is not shown as a liability in a company s balance sheet. The New York Times Financial Glossary … Financial and business terms
off-balance-sheet financing — financing that is not shown as a liability on a company s balance sheet. Bloomberg Financial Dictionary … Financial and business terms
off-balance-sheet financing — /ɒf ˌbæləns ʃi:t faɪnænsɪŋ/ noun financing by leasing equipment instead of buying it, so that it does not appear in the balance sheet as an asset … Dictionary of banking and finance
off-balance sheet — An asset, liability or commitment that is not reflected in a company s balance sheet is said to be off balance sheet. For example, off balance sheet financing is financing that is not shown as a liability on a company s balance sheet. + off… … Law dictionary
off-balance-sheet — UK US adjective [before noun] ACCOUNTING ► used to describe assets or debts that a company does not need to show on its balance sheet (= financial statement for a particular period): »The company had $4 billion in off balance sheet debt that was… … Financial and business terms
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off Balance Sheet Financing — Art der ⇡ Finanzierung, die nicht in die ⇡ Bilanz eingeht … Lexikon der Economics
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
off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… … Accounting dictionary
off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… … Big dictionary of business and management
