Русско-англо-русский юридический словарь

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)

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)

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