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)

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)

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)