Skip to content
Dictionary by pitch.dog
Assets, liabilities & equity · Specialist

Off-balance-sheet

ELI5

Informal description of obligations or arrangements not recognised on the face of the balance sheet under specified rules.

Used in conversation

“Counsel wants off-balance-sheet clarified before anyone signs.”

Pitch context

You will see “Off-balance-sheet” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

Need an investor or company deck?

Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.

See how pitch.dog can help
Sources & evidence · 4

Direct term-level sources and supporting source families.