Off balance sheet items/Definition: Difference between revisions
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imported>Nick Gardner (New page: <noinclude>{{Subpages}}</noinclude> ''Contingent liabilities'' (such as guarantees, letters of credit, and interest rate swaps) that under current accounting conventions are not shown ...) |
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Latest revision as of 06:34, 6 December 2009
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Off balance sheet items [r]: Contingent liabilities (such as guarantees, letters of credit, and interest rate swaps) that under current accounting conventions are not shown on a company's balance sheet .