Русско-англо-русский юридический словарь

Also known as Off-Balance sheet items, Off-Balance sheet assets or liabilities, and Incognito Leverage. They are either a liability or an asset which are not shown on a company’s balance sheet as the business is not a legal owner of the respective item. (Accounting Capital)

off-balance sheet liability. An item not reported on a statement as an expense but might have to be repaid at some future time. One item can include litigation proceedings. (BusinessDictionary)