OBS

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August 31, 2024 4 min read Definitions
OBS: Off-Balance-Sheet Items
Finance Banking Off-Balance Sheet OBS Finance Accounting Banking
An in-depth exploration of off-balance-sheet (OBS) items, including their types, key events, implications, and examples.
Read more about OBS: Off-Balance-Sheet Items.
August 31, 2024 4 min read Definitions
Off-Balance-Sheet: Denoting Assets or Liabilities That Do Not Appear on the Balance Sheet
Finance Accounting Off-Balance Sheet OBS Financial Management Accounting Practices Regulatory Compliance
Off-balance-sheet (OBS) refers to assets or liabilities that do not appear on a company's balance sheet. These arrangements can include complex legal agreements, joint ventures, specially created subsidiaries, securitizations, and other structured finance arrangements.
Read more about Off-Balance-Sheet: Denoting Assets or Liabilities That Do Not Appear on the Balance Sheet.

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