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  2. 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
    www.investopedia.com/terms/o/off-balance-sheet-obs.asp
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