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Off-balance sheet items are the ones that do not appear on the balance sheet i.e. they are those assets that are not owned by the company or those liabilities that are not a direct obligation. A deposit is a balance sheet item, since it is an actual obligation to pay back to the depositor. Guarantees and call options are off-balance sheet as the obligation under them arise only under certain conditions, if at all. Other off-balance sheet items for a bank may include securitised assets, operating leases.
Little leaf in cotton is due to the deficiency of
Which of the following is not a benefit of seed hardening?
Chiasmata Formation takes place in which stage?
The ‘Kew’ variety, known for its high yield and canning suitability, belongs to which fruit crop?
In mango cultivation, what physiological disorder is effectively controlled by applying paclobutrazol to the soil?
Which gases contribute primarily to the formation of acid rain?
Single superphosphate contains:
Most damaging single influence on storage life of seeds is:
Which element is a primary constituent of orthoclase feldspar?
‘Pineapple’ is a commonly known variety of which citrus fruit species?
