Bilansivälised

Bilansivälised refers to off-balance sheet items in accounting. These are assets or liabilities that are not reported on a company's balance sheet. While they do not directly appear on the balance sheet, they can still have a significant impact on a company's financial position and performance. Off-balance sheet arrangements are often used to manage risk, raise capital, or achieve specific accounting outcomes.

Common examples of bilansivälised items include operating leases, guarantees, and securitized assets. In an operating lease, the lessee uses an asset but does not own it, so the asset and the related liability are not recorded on the balance sheet. Guarantees are promises to pay another party's debt if they default, and while they represent a potential liability, they are not typically recorded until the guarantee is called upon. Securitization involves selling financial assets, such as mortgages or accounts receivable, to a separate entity, thereby removing them from the originating company's balance sheet.

The use of bilansivälised items can sometimes obscure a company's true financial leverage and risk exposure. Regulatory bodies and accounting standards aim to increase transparency regarding these arrangements. For instance, accounting standards like IFRS 16 and ASC 842 have brought many operating leases onto the balance sheet. Investors and analysts carefully examine a company's financial statements, including footnotes, to understand the nature and potential impact of its off-balance sheet activities.