Русско-англо-русский юридический словарь

off-balance-sheet: used to describe assets or debts that a company does not need to show on its balance sheet (= financial statement for a particular period) (Cambridge Business English Dictionary)

Similarly, an item is an off-balance-sheet liability when the contingent event creates an on-balance-sheet liability. (CourseHero)

Similarly, an item is an off-balance-sheet liability when the contingent event creates an on-balance-sheet liability. (CourseHero)