Off-balance-sheet

Off-balance-sheet

Die Bilanzexterne Finanzierung (en.: Off-balance-sheet) ist ein Begriff aus dem Finanz- und Rechnungswesen, der eine bilanzneutrale Finanzierung meint. Vermögenswerte und Schulden werden hierbei meist in Zweckgesellschaften ausgelagert, die nicht in den Konsolidierungskreis des berichtenden Unternehmens fällt.

Bekanntestes Beispiel für eine solche Finanzierungsform sind das Leasing und hier vor allem das Sale-Lease-Back (Verkauf und Rückleasing), bei dem sowohl das Anlagevermögen, aber auch die entsprechenden Schulden aus der Bilanz ausgeschieden werden können.


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