Off-balance sheet assets are assets that are not included in balance sheet line items. These assets must be disclosed in the Management's Discussion and Analysis. What Are the 4 Categories of ...

The Turkish central bank’s net FX position excluding off-balance sheet derivative items is estimated to have deteriorated by about $26bn since March 19, according to calculations by @e507.

Hutton, Amy P., Paul M. Healy, and Jacob Cohen. "Off-Balance Sheet Leases in the Restaurant Industry." Harvard Business School Case 101-033, October 2000. (Revised October 2000.) ...