Off-balance-sheet liabilities can be expanded into liabilities for off-balance-sheet financing and uncertain liabilities.
表外负债可延申为表外融资负债与不确定性负债。
At present, MPA is still using the 「broad credit」 index caliber of the first two quarters, the off-balance-sheet financing has not been formally included in the scope of broad credit.
目前MPA仍沿用前两个季度的「广义信贷」指标口径,表外理财并未正式纳入广义信贷范围。
SPE has not been included in the consolidated financial statement of sponsors in the long term, which makes it become means of off-balance-sheet financing and hiding debt for some enterprises.
SPE一直没能纳入发起人的合并报表,导致其逐渐沦为某些企业进行表外融资、隐藏债务的工具。