Regulators are said to be examining how banks accounted for derivatives exposures held off balance sheet.
Many of these future obligations are held off balance sheet, therefore are not transparent.
The guarantees will all be "off balance sheet", like the investments carried out under the Private Finance Initiative (PFI).
It stimulates management to use financial engineering, such as off balance sheet financing or layering earnings through acquisitions and other games.
Add in the off balance sheet borrowings and the numbers balloon over 180% and this little island is now indistinguishable from Greece.
This long-term decline in NOPAT, combined with growing asset write-downs and consistently large off balance sheet debt, indicates a company with serious issues.
They were specifically designed to "take bad debt off balance sheet".
The hardest work these folks did was in persuading Congress to let them run a casino in secrecy and lie through their teeth about everything they did off balance sheet.
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This is a company with off balance sheet debt that is over 60% of its net assets, write-downs that are over 25% of net assets, and after-tax profits that have been declining.
Since the eruption of the Enron scandal, Andersen has borne the brunt of an outsized portion of criticism for the company's failure because it certified as fair and accurate Enron's financial reporting--including its use of off balance sheet partnerships to disguise the level of Enron's true indebtedness.
It appears that Mr Fox may have been getting and seeking private advice paid for by political sympathisers without the restraints placed on political advisers who work within the civil service and are paid for by the taxpayer - the political equivalent of the banks' "off balance sheet" activity.
"Gordon leaves Celtic a better club both on and off the balance sheet, " stated the Irish businessman.
She backs tougher international standards like Basel III, which would, among other things, illuminate off-balance sheet risk.
The other part is the great attraction to banks of getting these loans off their balance sheet.
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Senator Kaufman: You never moved things on or off the balance sheet to dress up the balance sheet?
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Our first Red Flag report focused on off-balance sheet debt and how it affects over 2900 companies.
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The Federal Accounting Standards Board is considering new rules about how financial companies account for off-balance sheet holdings.
Re-hypothecation transactions are off-balance sheet and are therefore unrestricted by balance sheet controls.
Unlike the opaque Lehman, MF Global fully disclosed the trades and their accounting treatment including the off-balance sheet effect.
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Deferred tax liabilities, off-balance sheet debt, and asset write-downs result in a bloated balance of which most investors are not aware.
And it shifts exposure off the balance sheet, so that shareholders are left less aware how much risk their bank is taking.
We can take all the remaining manufacturing assets off your balance sheet, and we can do it all for 20 percent less.
Banks set up their off-balance sheet vehicles in response to capital rules.
Those entities that elect to keep a business aircraft off their balance sheet by entering into an operating lease transaction are definitely affected.
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The synthetic lease allowed Inktomi to keep the mortgage debt off its balance sheet, even though for tax purposes it owned the building.
New Constructs includes off-balance sheet debt in all of its reports and adjusts the reported earnings of all companies for this misleading accounting practice.
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The Treasury Department is so concerned it got the three biggest U.S. banks to organize a fund to bail out these off-balance sheet holdings.
It is most likely that Xiang did not include the public sector financing that is conducting off the balance sheet of state and municipal banks.
The accounting rules allow companies to move debt off their balance sheet by employing operating leases instead of capital leases to account for certain assets.
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In 2002, there were next to nothing in off-balance sheet loans.
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