Русско-англо-русский юридический словарь

"sale and leaseback. Off balance sheet financing in which an owner sells an asset or property to a leasing firm and, at the same time, leases it (as a lessee) on a long-term basis to retain exclusive possession and use. ()

Off balance sheet refers to items that are effectively assets or liabilities of a company but do not appear on the company's balance sheet. (InvestingAnswers)

An off balance sheet liability is an obligation of a business for which there is no accounting requirement to report it within the body of the financial statements. (AccountingTools)