/ɒf ˈbæləns ʃiːt laɪəˈbɪlətiz/ – Phrase
Definition: Các khoản nợ nằm ngoài bảng cân đối kế toán.
A more thorough explanation: liabilities (=money owed) that do not appear on a company or organisation’s balance sheet
Example: The bank’s off-balance sheet liabilities now exceeds 1000% of shareholder capital.