Off balance sheet,
Definition of Off balance sheet:
(Of funds, assets, etc.) not disclosed on the balance sheet of a company; especially designating any of various methods of acquiring funds or assets which will not appear as liabilities in financial statements (frequently in off balance sheet financing).
Accounting category not shown (recorded) on a balance sheet, such as an operating lease or a deferred or contingent asset or liability which is shown only when it becomes actual. See also off balance sheet financing.
Meaning of Off balance sheet & Off balance sheet Definition