These on-balance-sheet financing mechanisms have nothing to do with covering up profits and losses.
The accepted practice in bank accounting is to set up significant loan-loss reserves only when the commitment is availed of and the arrangement becomes an on-balance-sheet loan.
When it does come into force, firms will have to include the full pension-fund position on their balance-sheet, which will generally reduce their net worth.
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The AFMC windfall report is the second in a series of Red Flag reports that focus on culliing key details from the Financial Footnotes.. Our first Red Flag report focused on off-balance sheet debt and how it affects over 2900 companies.
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For instance, in the U.S., non-financial corporate cash on balance sheet is at a 50-year high at nearly 6%, according to Credit Suisse.
Our first Red Flag report focused on off-balance sheet debt and how it affects over 2900 companies.
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Depending on how assets are valued on a balance-sheet, the amount of capital banks have today can vary enormously.
What appears to be equity on the balance-sheet of one set of government-controlled entities is really just debt on another.
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U.S. regulators might not be able to rein in pay incentives as their European counterparts have, but they have been aggressive on balance-sheet risk.
Either they will simply buy their properties, since this will now change little on the balance-sheet, and may cost less than the expense that leasing would imply.
The usual approach is to conduct reverse-repurchase agreements, borrowing from one of its 16 primary dealers for short periods of time in order to finance the assets on its balance-sheet.
Analysts focus on a balance-sheet liability called deferred revenue.
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Finally, the acquisition binge has left Danaher with a mountain of goodwill on its balance sheet--goodwill being the excess of the purchase price over the book value of the acquired business.
It cannot automatically be assumed that a debtor who has defaulted on a consumer debt is balance-sheet insolvent.
It is widely believed that using guarantees to increase the firepower of the EFSF in either of these ways would impose so much additional strain on France's public-sector balance sheet that France is likely to lose its cherished AAA rating - which would then make the eurozone even more dependent on the financial strength of Germany.
On the other side of the balance-sheet is a tendency for people to over-complain.
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In a balance-sheet released on October 5th the commission highlighted six big cases it took on, five of which ended in convictions.
So although a rate cut remains on the table, the Fed will continue for the moment to rely on the growing use of its balance-sheet to counter the credit crunch.
With these proceeds, plus pre-existing cash on the balance sheet, we believe that we have adequate cash to execute on our strategy to capitalize on the growing number of Internet names and identifiers as well as the increasing focus on reliability and availability of networks.
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Frequent use was made of off-balance-sheet vehicles, on a greater scale even than Enron.
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Then we'll regulate the leverage they employ--on and off of the balance sheet.
Citigroup has spent much of 2008 scrambling to shore up its capital as it racked up tens of billions in losses on mortgage-related assets held on its balance sheet.
If Andersen is found actually to have advised on the design of Enron's off-balance-sheet vehicles, as the company implies, it will find it hard to plead ignorance over their construction.
What is important is what happens to money and credit flows as the Fed allows special lending programs to expire and begins to replace other purchased assets on its balance sheet, mainly mortgage-backed securities, with traditional Treasury bills.
Corporate free cash flow and cash on balance sheet is at an all-time high.
Some of the stocks he initiated a buy rating on include Alaska Air Group, American Airlines parent AMR, Continental Airlines, Delta Air Lines and United Airlines parent UAL, because those stocks are highly leveraged to an economic recovery, will benefit from balance-sheet deleveraging, focused on growing margins rather than gaining market share and attractively valued.
Much of expansion is absorbed by non-monetary liabilities on the Fed's balance sheet.
Another line of defence is expected to rest on Mr Fastow's self-enrichment from off-balance-sheet partnerships that dealt with Enron.
Of the non-retail funding, less than 20% has a shorter term than the average three-year duration of a mortgage on our balance sheet.
This is roughly equal to one-third of the net assets on the balance sheet, and 10% more than the total market capitalization of the company.
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