The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.

或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。

youdao

Instead, the carry trade is typically done through transactions, such as currency forward swaps, that are off-balance-sheet and therefore do not show up in official statistics.

取而代之的是，投资者普遍通过买卖外汇远期互换等进行套息交易。这些交易都是资产负债表的表外项目，因此不反映在官方数据里。

youdao

This is done so that the balance sheet reflects the substance of transactions rather than their legal form.

之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。

youdao

Nearly a year ago, even France admitted to having off-balance-sheet transactions and hiding debt.

FORBES: Why Wall Street Analysts Have Become Irrelevant

Off-balance-sheet transactions, widely used by Enron and employed by many companies for legitimate reasons, further obfuscate the picture.

FORBES: Magazine Article

In February 2010, Greece admitted that through assistance from Goldman Sachs, it used off-balance-sheet transactions to hide its deficit and national debt.

FORBES: Let Greece Implode