off-balance-sheet liability
- off-balance-sheet liability
*забалансовое обязательство*
а) , учет
Syn:
б) учет
See:
в) фин.
Ant:
See:
* * *
забалансовое, или условное, обязательство:
1) обязательство, которое человек приобретает, подписывая гарантию, индоссамент или простой вексель в чью-либо пользу, ответственность по которым наступает в случае неплатежеспособности бенефициара;
accommodation endorser;
2) финансовое обязательство банка, которое зависит от будущих событий или действий другого лица; такая операция учитывается в балансе банка только при определенных условиях (напр., при выполнении обязательства по гарантии); это могут быть, напр., финансовые фьючерсы, опционы, гарантии, резервные кредиты, форвардные контракты, обязательства купить или продать кредиты; банки обязаны поддерживать определенный размер капитала против забалансовых обязательств, которые взвешиваются в соответствии с уровнем риска.
Англо-русский экономический словарь.
Полезное
Смотреть что такое "off-balance-sheet liability" в других словарях:
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 — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… … Auditor's 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
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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
asset/liability management — ( ALM) Coordinated management of all of the financial risks inherent in the business conducted by a financial institution. The process of balancing the management of separate types of financial risk to achieve desired objectives while operating… … Financial and business terms
transition obligation — An off balance sheet liability created under FAS 87 rules when the PBO exceeds the amount of pension plan assets as of the date that FAS 87 rules are implemented. The amount of the off balance sheet liability is the amount of the shortfall. This… … Financial and business terms
prior service costs — Costs that arise from amendments to defined benefit pension plans that retroactively increase benefits. In rare cases, retroactive amendments that decrease benefits can create negative prior service costs. Under FAS 87 rules, these costs are not… … Financial and business terms
unrecognized initial net loss — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for the initial transition obligation in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the… … Financial and business terms
