OFC and Off balance sheet finance: Difference between pages
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imported>Doug Williamson (Create the page. Source: Bank of England Explanatory Notes about M4, accessed 31 Aug 2015: http://www.bankofengland.co.uk/statistics/Pages/iadb/notesiadb/m4_sectoral.aspx) |
imported>Doug Williamson (Remove surplus link.) |
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Any form of finance that does not result in a finance liability appearing on a published balance sheet. | |||
On double entry bookkeeping principles, the asset being financed cannot appear either. | |||
== See also == | |||
*[[ | The effect of such financing and accounting methods is to show the entity's borrowings - and financial risk - at a lower level than they really are. | ||
*[[ | |||
*[[ | |||
*[[ | ==See also== | ||
*[[ | |||
* [[Balance sheet]] | |||
* [[Double entry]] | |||
* [[Finance lease]] | |||
* [[Gearing]] | |||
* [[IFRS 16]] | |||
* [[Liabilities]] | |||
* [[Off balance sheet]] | |||
* [[Securitisation]] | |||
* [[Securitisation special purpose vehicle]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 17:32, 29 January 2022
Any form of finance that does not result in a finance liability appearing on a published balance sheet.
On double entry bookkeeping principles, the asset being financed cannot appear either.
The effect of such financing and accounting methods is to show the entity's borrowings - and financial risk - at a lower level than they really are.
