Off-balance-sheet financing
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Off-balance-sheet financing is financing in which the assets and liabilities involved do not appear on the firm’s balance sheet.
Definitions
According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),
- Off-balance-sheet financing. Financing in which the assets and liabilities involved do not appear on the firm’s balance sheet.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
