Off balance sheet finance

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Revision as of 17:32, 29 January 2022 by 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.


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