Assertion: balance sheet | /r/HasProperty | ob
Facets:
Source sentences:
text: Off-Balance Sheet (OBS)
text: Off-balance sheet (OBS) items is a term for assets or liabilities that do not appear on a company's balance sheet.
text: Off-balance sheet (OBS) refers to assets or liabilities that do not appear on a company's balance sheet.
text: Off-balance sheet (OBS), or incognito leverage, usually means an asset or debt or financing activity not on the company's balance sheet.