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off-balance-sheet
off-balance-sheet adj. 
/ˌɒfˈbaln̩sʃiːt/, /ˌɑfˈbælənsˌʃit/ Business (of funds, assets, etc.) not disclosed on the balance sheet of a company; esp. designating any of various methods of acquiring funds or assets which will not appear as liabilities in financial statements (frequently in off balance sheet financing).
Brit. /ˌɒfˈbalənsʃiːt/
, /ˌɒfˈbalənsʃiːt//ˌɒfˈbaln̩sʃiːt/U.S. /ˌɔfˈbælənsˌʃit/
, /ˌɔfˈbælənsˌʃit//ˌɑfˈbælənsˌʃit/ΚΠ
1965 A. Rappaport in Accounting Rev. 40 375/2 These losses on ‘off balance sheet accounts’ beg the question of how there can possibly be a loss when value has never been recognized in the first place.
1975 Forbes (Nexis) 1 Jan. 35 Oil companies' published debt figures don't reflect their huge amounts of off-balance-sheet financing, such as tanker and service station leases.
1983 Wall St. Jrnl. 5 Jan. 6 (advt.) Is there a cost-effective way to use off-balance-sheet financing to strengthen financial ratios?
2002 U.S. News & World Rep. 8 Apr. 31/1 Management can turn a blue chip into a cow chip even without off-balance-sheet shenanigans.
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