It stands for off-balance sheet exposure; any item that carries a risk of financial loss (and its corresponding revenue generation...

Any item that carries a risk of financial loss (and its corresponding revenue generation or profit making potential). An exposure...

It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

A form of leverage that an entity can attain from an off-balance sheet item (asset, liability, financing activity, etc.) By...

It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...