off-balance-sheet
adjective[before noun]
ACCOUNTINGukusused todescribeassetsordebtsthat acompanydoes not need to show onitsbalancesheet(=financialstatementfor aparticularperiod):
Thecompanyhad $4billionin off-balance-sheetdebtthat washiddenfrominvestors.
Theairlineused off-balance-sheetfinancingtobuyplanes.