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OBS Exposure

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

Off-Balance Sheet Exposure

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

OBSF

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

Sale of Accounts Receivable

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

Sale of AR

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

Sale of Receivables

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

Hidden Leverage

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

OBS Financing

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

Off-Balance Sheet Financing

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

Camouflaged Leverage

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