But at most big banks the off-balance gambit continues unabated, sometimes at bitter cost.
He stopped relying on long, off-balance jumpers and started driving to the basket with authority.
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Part of the blame goes to off-balance-sheet equipment leases that EDS has handed off to banks.
Deng then missed an off-balance fadeaway bank shot with 1.5 seconds left in regulation.
Nearly a year ago, even France admitted to having off-balance-sheet transactions and hiding debt.
Iona then put the ball in Jones' hands and his off-balance jumper made it 43-37.
One of his two misses was an off-balance jumper in the final second of the quarter.
This egregious error is even more offensive to common sense than Enron's use of off-balance-sheet vehicles.
Frequent use was made of off-balance-sheet vehicles, on a greater scale even than Enron.
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So were the company's links with the obscure off-balance-sheet partnerships that were subsequently to trigger its downfall.
It all sounds suspiciously like the subprime mortgage boom, when banks parked illiquid assets in off-balance-sheet vehicles.
She backs tougher international standards like Basel III, which would, among other things, illuminate off-balance sheet risk.
Likewise, when former Citigroup executive James Dimon took over Bank One in 1999, he spotted the off-balance problem.
Off-balance-sheet transactions, widely used by Enron and employed by many companies for legitimate reasons, further obfuscate the picture.
Banks themselves engaged in a binge of creating off-balance-sheet structures, most notably with so-called SIVs (structured investment vehicles).
To finance the off-balance-sheet assets, the government set deposit interest rates at very low levels: 1% or so.
For instance, they are carrying large off-balance-sheet liabilities and have secured loans with collateral that does not exist.
Our first Red Flag report focused on off-balance sheet debt and how it affects over 2900 companies.
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The Federal Accounting Standards Board is considering new rules about how financial companies account for off-balance sheet holdings.
Niese had permitted 15 runs in 8 1-3 innings in his previous two starts, but kept the Cardinals off-balance.
Re-hypothecation transactions are off-balance sheet and are therefore unrestricted by balance sheet controls.
They extended their lead to 17, 48-31, three minutes into the period, when Steve Novak hit an off-balance triple.
Many of the allegations of fraud at Enron related to the accounting treatment of off-balance sheets and other transactions.
Another line of defence is expected to rest on Mr Fastow's self-enrichment from off-balance-sheet partnerships that dealt with Enron.
But these are far different animals from the off-balance-sheet monsters that led to the collapse of Enron in 2001.
The Rebels were given possession and Henderson's off-balance shot failed to draw iron.
Unlike the opaque Lehman, MF Global fully disclosed the trades and their accounting treatment including the off-balance sheet effect.
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The accounting standards for both these trades and repo-to-maturity trades allowed off-balance-sheet treatment.
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Some banks woke up early to the risks and are reducing their off-balance-sheet loan commitments as fast as they can.
Morgan Chase spokesman argues the new rule would cover only a fraction of the off-balance-sheet liabilities and therefore isn't a problem.
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