Those entities that elect to keep a business aircraft off their balance sheet by entering into an operating lease transaction are definitely affected.

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The outcome, eventually, was a rule by which a company can keep a special-purpose vehicle off its balance sheet as long as an independent third party owns a controlling equity interest equivalent to at least 3% of the fair value of its assets.

ECONOMIST: Company accounts

Gere's character Miller has his own problems to deal with in Arbitrage: a mistress he's trying to keep secret from his wife, a hole in his company's balance sheet he's trying to hide from his investors, and a potential buy-out that looks on the verge of collapsing.

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The new commissioner needs to be someone who loves the game like Selig, but who also understands how to read a balance sheet and has the determination and will to keep owners honest when it comes to their finances.

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The restructuring plan will allow Opel to maintain its own balance sheet and make its own decisions, but GM will keep a stake in the company.

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Following a summer full of negative US data, the FOMC chose only to keep their balance sheet the same size and not allow it to shrink.

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Yet regulators (such as Consob, which regulates Italy's stockmarket) and sophisticated financial institutions not only failed to spot the trouble, but also let it get worse, overseeing a spiral of debt issuance and off-balance-sheet deals that allowed Parmalat to keep up its pretence.

ECONOMIST: Parmalat