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The general requirement is to disclose an estimate of the market value of all financial instruments, both assets and liabilities on and off balance sheet (with a few exceptions), when it is practicable to estimate that value.
Crawling women squeezed between the legs of one who was standing and set her off balance.
The retained servicing has resulted in a significant off balance sheet value, which provides Norwest with a reliable source of consistent earnings longer-term, or the ability to rapidly recognize the off balance sheet value if profitability weakens elsewhere in the organization.
Since operating leases are off balance sheet transactions, they have come under further scrutiny in the wake of the Enron collapse and that company's use of off balance sheet accounting transactions to hide true financial performance.
With the recent joint ventures with Shurgard, Kalikow's ability to provide off balance sheet financing has now extended itself to the REIT market, where it can be especially helpful in furthering these public corporation's goal of maintaining a diversified capital base and the emphasis on growth through the development of high quality assets.
The real problems for the Scorpions were their inability to get timely hits off Wilson pitcher Joey Pace (9-1), who kept them off balance with a big-breaking and consistent curveball in a complete-game victory, and about a half-dozen small mistakes that added up to a big problem.