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Financial Terms | |
Off-balance-sheet financing |
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Definition of Off-balance-sheet financingOff-balance-sheet financingfinancing that is not shown as a liability in a company's balance sheet.
Related Terms:Asset-based financingMethods of financing in which lenders and equity investors look principally to the Asset-Based FinancingLoans granted usually by a financial institution where the asset being financed constitutes the sole security given to the lender. Back-to-back financingAn intercompany loan channeled through a bank. Balance of Merchandise TradeThe difference between exports and imports of goods. Balance of paymentsA statistical compilation formulated by a sovereign nation of all economic transactions Balance of PaymentsThe difference between the demand for and supply of a country's currency on the foreign exchange market. Balance of Payments AccountsA statement of a country's transactions with other countries. ![]() Balance of tradeNet flow of goods (exports minus imports) between countries. Balance of TradeSee balance of merchandise trade. Balance sheetAlso called the statement of financial condition, it is a summary of the assets, liabilities, and BALANCE SHEETA “snapshot” statement that freezes a company on a particular day, like the last day of the year, and shows the balances in its asset, liability, and stockholders’ equity accounts. It’s governed by the formula: Balance SheetA financial statement showing the financial position of a business – its assets, liabilities and Balance SheetOne of the basic financial statements; it lists the assets, liabilities, and equity accounts of the company. The balance sheet is prepared using the balances at the end of a specific day. balance sheetA term often used instead of the more formal and correct Balance sheetA report that summarizes all assets, liabilities, and equity for a company balance sheetFinancial statement that shows the value of the ![]() Balance SheetA financial report showing the status of a company's assets, liabilities, and owners' equity on a given date. Balance sheet exposureSee:accounting exposure. Balance sheet identityTotal Assets = Total Liabilities + Total Stockholders' Equity Balanced-Budget MultiplierThe multiplier associated with a change in government spending financed by an equal change in taxes. Balanced fundAn investment company that invests in stocks and bonds. The same as a balanced mutual fund. Balanced mutual fundThis is a fund that buys common stock, preferred stock and bonds. The same as a Balanced ScorecardA system of non-financial performance measurement that links innovation, customer and process measures to financial performance. balanced scorecard (BSC)an approach to performance Basic balanceIn a balance of payments, the basic balance is the net balance of the combination of the current Bridge financingInterim financing of one sort or another used to solidify a position until more permanent Cash Flow Provided or Used from Financing ActivitiesCash receipts and payments involving ![]() CASH FLOWS FROM FINANCING ACTIVITIESA section on the cash-flow statement that shows how much cash a company raised by selling stocks or bonds this year and how much was paid out for cash dividends and other finance-related obligations. common-size balance sheetbalance sheet that presents items as a percentage of total assets. Compensating balanceAn excess balance that is left in a bank to provide indirect compensation for loans Cost of lease financingA lease's internal rate of return. Debt FinancingRaising loan capital through the creation of debt by issuing a form of paper evidencing amounts owed and payable on specified dates or on demand. Debtor-in-possession financingNew debt obtained by a firm during the Chapter 11 bankruptcy process. Declining balanceAn accelerated depreciation method that calculates depreciation each year by applying a fixed rate to the asset’s book (cost–accumulated depreciation) value. Depreciation stops when the asset’s book value reaches its salvage value. Declining-balanceA method of depreciation. Double-declining-balance depreciationMethod of accelerated depreciation. employee time sheeta source document that indicates, for each employee, what jobs were worked on during the day and for what amount of time Export FinancingA range of financing products (loans. guarantees, letters of credit, insurance etc.) in support of a variety of activities which help Canadian firms expand into new export markets. Federal Financing BankA federal institution that lends to a wide array of federal credit agencies funds it financing activitiesOne of the three classes of cash flows reported in the financing decisiona judgment made regarding the method financing decisionDecision as to how to raise the money to pay for investments in real assets. Financing decisionsDecisions concerning the liabilities and stockholders' equity side of the firm's balance Financing InstrumentsThis is a generic term that refers to the many different forms of financing a business may use. For example - loans, shares, and bonds are all considered financing instruments. job order cost sheeta source document that provides virtually market-value balance sheetFinancial statement that uses the market value of all assets and liabilities. Multi-option financing facilityA syndicated confirmed credit line with attached options. Net cash balanceBeginning cash balance plus cash receipts minus cash disbursements. Net financing costAlso called the cost of carry or, simply, carry, the difference between the cost of financing On-hand balanceThe quantity of inventory currently in stock, based on inventory Planned financing programProgram of short-term and long-term financing as outlined in the corporate Production payment financingA method of nonrecourse asset-based financing in which a specified Project FinancingDebt finance, usually non-recourse, provided by financial institutions for the development and construction of a new project. Projected available balanceThe future planned balance of an inventory item, Receivables balance fractionsThe percentage of a month's sales that remain uncollected (and part of Refinancing (Credit Insurance)Extending the maturity date or increasing the amount of existing debt or both. Also, revising a payment schedule, usually to reduce the monthly payments and often to modify interest charges. Remaining principal balanceThe amount of principal dollars remaining to be paid under the mortgage as of Seed Financing/CapitalGenerally, refers to the first contribution of capital toward the financing requirements of a start-up business. SpreadsheetA computer program that organizes numerical data into rows and columns on a terminal screen, Target cash balanceOptimal amount of cash for a firm to hold, considering the trade-off between the Term SheetA list of the major points of the proposed financing being offered by an investor. Threshold for refinancingThe point when the WAC of an MBS is at a level to induce homeowners to Trial balanceA listing of all the accounts and their balances on a specified day. zero-balance accountRegional bank account to which just enough funds are transferred daily to pay each day’s bills. Zero-balance account (ZBA)A checking account in which zero balance is maintained by transfers of funds statement of cash flowsOne of the three primary financial statements Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |