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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.
As per the provisions of MMPO, a person/dairy plant needs to be registered with the registering authority appointed by central government if:
Movement of leaves of sensitive plant, Mimosa pudica are due to
The division of population into two or more layers, each of which is relatively homogeneous and between which there are differences in opportunities, re...
Given below are two statements
Statement I: Conservation agriculture is congenial for formation of soil aggregates and humus, leading to im...
Paddy and straw are an example of
The time required to kill 90% of the microorganisms in a sample at a specific temperature is the
The difference between the current assets and current liabilities of a business is defined as:
Heat which cause increase or decrease in temperature without changing state is known as
…………….. is called as the light-sensitive part of ommatidium?
Which of the following feature describes the entrepreneur quality of sticking to job he decides to undertake?
