- on-balance-sheet liability
- учет балансовое обязательство (обязательство, которое отражается в балансе организации)Syn:balance-sheet liability, balance liability, on-balance liabilityAnt:See:
Англо-русский экономический словарь.
on-balance-sheet liability
Смотреть что такое "on-balance-sheet liability" в других словарях:
balance sheet test — the process of ascertaining, from a company s balance sheet, what would be available to members of the company were it to be immediately wound up, with the assets being sold and the liabilities discharged. If, on examination, the company is found … Law dictionary
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
Balance Sheet — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… … Investment dictionary
Balance Sheet Reserves — An amount expressed as a liability on the insurance company s balance sheet for benefits owed to policy owners. Balance sheet reserves represent the amount of money insurance companies set aside for future insurance claims or claims that have… … Investment dictionary
Balance sheet accounts — Represent the financial institution s present assets and liabilities. They contain information on the actual balances at a given time. Balance sheet reports Include: Break even rates on assets Compensation statement balance confirmation … International financial encyclopaedia
balance sheet — (Roget s IV) n. Syn. annual report, budget, liability and asset sheet; see statement 3 … English dictionary for students
balance sheet identity — Total assets = Total liabilities ( liability) + Total stockholders equity. Bloomberg Financial Dictionary … Financial and business terms
balance sheet test — The test of insolvency under the bankruptcy definition of insolvency. 9 Am J2d Bankr § 1065. Considering the aggregate of liability against the aggregate value of assets; the relation of the aggregate of liabilities to assets. 9 Am J2d Bankr §160 … Ballentine's 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 — 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
