At the same time, the FASB has indicated that properties currently held by corporations under synthetic leases will have to "go on balance sheet" by March 15, 2003, if other arrangements aren't made to keep them "off balance
sheet" in a manner consistent with the new rules.
When you hear "Hike," try to push your partner off balance
. You can only touch palm to palm -- no rough stuff allowed.
Some of these agencies, after reviewing traditional financial information, often raise questions about off balance
sheet assets and liabilities such as debt guarantees of unconsolidated subsidiaries, unfunded pension liabilities, and retiree health benefits.
* You've allowed yourself to be knocked off balance
"You walk up to someone and say, 'When did you get pregnant?' You will have somebody off balance
after that particular line."
'His service games always felt like I was keeping him off balance
After two busy opening rounds Jones was in complete control, but was caught off balance
in his own corner and sat back onto the canvas.
The change in the physical location of the batter after three pitches often tends to throw the pitcher off balance
, create confusion, disrupt his rhythm, and have a different effect on his pitches.
The wager was that our "decade-ist" conceit--"The '80s," the cliche writ large--would put everyone off balance
, but hopefully to a less disabling degree than was the case with our sidelined author.
Amy Anderson was in the surf a few yards from the shoreline at Nickel Plate Beach along Ohio's Lake Erie shore when a wave knocked her off balance
and the strong current quickly pulled her under.
(A synthetic lease is a form of off balance
sheet financing relying on the company's corporate credit to guarantee financing of the transaction.)