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Concealed Leverage

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

Incognito Leverage

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

OBS Instrument

It stands for off-balance sheet instrument; a contract which is mainly based on a notional principal amount and represents a...

Off-Balance Sheet Instrument

A contract which is mainly based on a notional principal amount and represents a contingent liability on an institution. It...

Zero-Strike Call Option

A call option in which the strike price is set at zero. The underlying of this option is typically a non-marketable asset such as shares in...