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- Off-balance sheet (OBS) items are assets or liabilities that do not appear on a company's balance sheet. Although not recorded on the balance sheet, they are still assets and liabilities of the company. Off-balance sheet items are typically those not owned by or are a direct obligation of the company.www.investopedia.com/terms/o/off-balance-sheet-obs.asp
Off-Balance Sheet (OBS) Activities: Types and Examples
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Off-Balance Sheet (OBS) - Definition, Types, Examples
WEBAug 30, 2023 · Learn what off-balance sheet (OBS) items are, how they affect a company's financial position, and why stakeholders care about them. Find out the types, examples, and reporting requirements of OBS …
Off Balance Sheet - Meaning, Examples, Advantages
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