Off-balance sheet activities
The business activities of a savings association that generally do not involve booking assets (loans) and taking deposits.
Off-Balance Sheet Items Broad term incorporating both contingent liabilities (guarantees, committed lines of credit, letters of credit) and off-balance sheet instruments (derivatives) that do not represent an obligation to pay at the time of the ...
Off-Balance Sheet - Financing or the raising of money by a company that does not appear on the company's balance sheet, such as Interest Rate Swaps and Forward Rate Agreements.
Non-funded (Off-Balance sheet) Items : The credit risk exposure atÂtached to off-balance sheet items has to be first calculated by multiplying the face amount of each of the off-balance sheet items by the credit conversion factor.
For the moment off-balance sheet financing does not seem to be much of a problem but it is likely that creative new ways to borrow off the balance sheet will be found and exploited.
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Accounts ...
It also had off-balance sheet positions with a notional value of approximately $1 trillion.
Management's Discussion - Management's Discussion is when the controlling registrants must comply with all the off-balance sheet arrangements of discovery requirements in registering the statements, ...
To illustrate, suppose ABC Bank sets up an off-balance sheet trust, called XYZ Trust. In an effort to raise money, XYZ Trust issues 100,000 new shares for $50 each. Investors purchase the TruPS, giving $5 million to XYZ Trust.
One method was the use of off-balance sheet accounting. Companies could use money in certain ways that would not have to be noted on financial statements.
-all off-balance sheet items
-how new goodwill accounting rules (introduced in 2002) impact earnings per share (EPS)
-the impact on EPS of stock options issued in lieu of salaries
-how pension expenses are accounted for ...
Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
Item 2.04 ...
plan is one in which the market value of the plan's assets is enough to cover at least 100 percent of current benefits earned by employees. The pension plan's funded status also is important because it impacts the magnitude of off-balance sheet ...
Yes, it has corporate legal standing, but for all practical purposes it is a central part of the consolidated financial arm of the US government and is audited up the wazoo by the GAO. Even including potential off-balance sheet shenanigans, ...
Known as total return swaps, in these contracts all cash flows, dividend payments for instance, are payed or received by the holder as if they owned the stock directly. Yet for accounting purposes they are off-balance sheet and do not appear as ...
 See also: Balance, Balance Sheet, Asset, Market, Share
  
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