Traduction de «Get the opponent off balance » (Anglais → Français) :

draw the opponent off balance [ get the opponent off balance | put the opponent off balance ]

off-balance-sheet item | below-the-line item | off-balance-sheet account

slow down the game [ slow down the pace of play | get the pace off the ball ]

to get the monkey off one's back

below-the-line item | off-balance-sheet item

off the car wheel balancer | off the car balancer | off-car balancer

The Council, while noting the fact that the revenue and expenditure account and the consolidated balance sheet faithfully reflect the revenue and expenditure for the financial year at 31 December 2000, remains concerned by the persistence of recurring errors and inadequacies which led the Court to express reservations on the subject, particularly as regards information on advances and payments on account, the overstatement of commitments still outstanding, "off-balance-sheet" commitments corresponding to legal obligations that have not been the subject of the required budgetary commitments and the lack of budgetary commitments.

24 (1) The member institution shall prepare and maintain records that accurately and fully describe and disclose its assets, whether on- or off-balance sheet, deposit liabilities consisting of insured and uninsured deposits, other actual or contingent liabilities, whether on- or off-balance sheet, revenue, expenses and shareholders’ equity or, in the case of an association to which the Cooperative Credit Associations Act applies, its equivalent.

(a) the amount of net on- and off-balance sheet assets set out for item “Q” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form plus the transitional adjustment for grandfathered treatment of certain assets not derecognized under IFRS set out for item “A” of Schedule 45 – Balance Sheet Coverage by Risk Type and Reconciliation to Consolidated Balance Sheet of the BCAR form;

We have seen in the Enron situation that if intelligent managers are intent on bending rules, managing earnings and getting unseemly accounts off the balance sheet into special purpose entities, then the other three links in the chain need remarkable strength to compensate for that weakness.