Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:Accounting_Term
|
| gptkbp:affects |
Risk Assessment
Financial Ratios Leverage Ratios |
| gptkbp:canBe |
Risk Management
Regulatory Arbitrage |
| gptkbp:disclosedIn |
Financial Statement Notes
|
| gptkbp:example |
Derivatives
Letters of Credit Guarantees Loan Commitments Operating Leases |
| gptkbp:notReportedOn |
gptkb:Balance_Sheet
|
| gptkbp:regulates |
gptkb:Generally_Accepted_Accounting_Principles
gptkb:International_Financial_Reporting_Standards |
| gptkbp:relatedTo |
Financial Statements
Contingent Liabilities Special Purpose Entities |
| gptkbp:usedIn |
gptkb:Corporate_Finance
Banking |
| gptkbp:bfsParent |
gptkb:Call_Report
|
| gptkbp:bfsLayer |
8
|
| https://www.w3.org/2000/01/rdf-schema#label |
Off-Balance Sheet Items
|