(redirected from Off balance sheet)
Category filter:
OBSObservation (Groundwater Modeling Systems)
OBSOrganization(al) Breakdown Structure
OBSOpen Broadcaster Software (live streaming software)
OBSOcala Breeders Sales
OBSOlympic Broadcasting Services (International Olympic Committee)
OBSOlin Business School (Washington University; St. Louis, MO)
OBSObstruction (baseball)
OBSOcean Bottom Seismic
OBSOrange Business Service (France Telecom)
OBSOpenbare Basisschool
OBSOita Broadcasting System (Japan)
OBSOffice of Biological Services (US FWS)
OBSOracle Balance Scorecard
OBSon Board Switching
OBSObject Script
OBSOutput Based Specification
OBSOn-Board System (US Air Force)
OBSOptical Burst Switching (IEEE)
OBSOrange Blossom Special
OBSOrganic Brain Syndrome
OBSOff Balance Sheet
OBSOcean Bottom Seismometer
OBSOcé Business Services (New York, NY)
OBSOnline Business Systems (Canada)
OBSOutward Bound School
OBSOffice of Boating Safety (Canadian Coast Guard)
OBSOnline Banking Solutions (various locations)
OBSOutward Bound Sabah (educational organization; Sabah, Malaysia)
OBSOperation Black Swan (US DoD)
OBSOmni Bearing Selector
OBSOther Basic Sciences
OBSOlbrich Botanical Society (Madison, WI)
OBSOutward Bound Singapore
OBSOut of the Box Search (software)
OBSOutdoor Base Station (wireless networking solution)
OBSObstructive Bowel Syndrome
OBSOpen Bidding Service (Canada)
OBSOrlando Ballet School (Florida, USA)
OBSOld Black Spruce
OBSOn-Board Stability
OBSOptical Back Scatter (class of turbidity sensors)
OBSOily Bird Syndrome
OBSOsaka Bible Seminary (Japan)
OBSOn-Board Service
OBSOut-of-Band Signaling
OBSOxford Biosignals Ltd
OBSOnline Billing Services (various companies)
OBSOperational Bioinstrumentation System
OBSOld Brown Sherry
OBSold body style (automotive)
OBSOkasan Business Service Co., Ltd. (Japan)
OBSOperation Boat Smart
OBSOptical Biopsy System
OBSOn-Board Switching
OBSOff Bore Sight
OBSOffice Based Sales
OBSObligation à Bons de Souscriptions
OBSOSIS Baseline System
OBSOn-Base Average and Slugging percentage (baseball statistic)
OBSOn Board Spares
OBSOut of Balance Switch
Copyright 1988-2018 AcronymFinder.com, All rights reserved.
References in periodicals archive ?
Some of these agencies, after reviewing traditional financial information, often raise questions about off balance sheet assets and liabilities such as debt guarantees of unconsolidated subsidiaries, unfunded pension liabilities, and retiree health benefits.
Synthetic lease financing came into its own in the mid-1990s as companies sought to retain control of their real estate assets while financing them off balance sheet. Though this type of financing is complicated and expensive to structure, well over $100 billion of synthetic lease financing has been used by a wide variety of corporations ranging from Fortune 100 industrial giants to high-tech start-ups.
(A synthetic lease is a form of off balance sheet financing relying on the company's corporate credit to guarantee financing of the transaction.)
accounting standards, it happens that one of them, the one concerning real estate, is off balance sheet in French GAAP but is on balance sheet in U.S.
Synthetic leasing--also known as,, off balance sheet financing--allows a firm to receive tax benefits associated with owning real estate while keeping the associated debt off of its balance sheet.
With the recent joint ventures with Shurgard, Kalikow's ability to provide off balance sheet financing has now extended itself to the REIT market, where it can be especially helpful in furthering these public corporation's goal of maintaining a diversified capital base and the emphasis on growth through the development of high quality assets.
The draft, intended to be an interim step to improve information about financial instruments in the financial statements, pending completion of the recognition and measurement part of the project, proposed a comprehensive set of disclosures about the credit, liquidity, market, and interest-rate risks of financial instruments, including both assets nd liabilities on and off balance sheet. The article concluded with: "The Board encourages commentators who disagree with provisions of the exposure draft to suggest alternative improved disclosures about financial instruments that would satisfy the objectives set forth in the exposure draft.
The key elements involved in working with FASB guidelines for off balance sheet treatment are to make sure that the sale conforms to the test of being a normal sale leaseback which is defined as active use of the property in the trade or business of the seller lessee.
He awoke with the unique concept for an off balance sheet dual currency swap option with a below-market interest discount rate known as a flexi-hedfge.
Even interbank loans, traditionally included on balance sheets, have been turned into "interbank investment businesses," which can exist off balance sheets. The PBOC's 2014 Financial Stability Report showed that from the beginning of 2009 to the end of 2013, banking institutions' interbank assets surged from CNAN6.21tn to CNAN21.47tn.
The current FAS 140 has the Section 9(c) loophole, or 10% rule, that was aggressively exploited by Citi and other key players in the subprime crisis to move mortgage-backed securities off balance sheets after selling just 10% to outsiders.