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What does OBSA stand for?

OBSA stands for Off-Balance Sheet Arrangement

This definition appears rarely and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other definitions of OBSA

Other Resources:
We have 7 other meanings of OBSA in our Acronym Attic

Samples in periodicals archive:

The Release focuses on certain repurchase agreements that are accounted for as sales, as well as other types of short-term financings not otherwise fully captured in period-end balance sheets, such as securities lending transactions, off-balance sheet arrangements or certain transfers of financial assets.
off-balance sheet arrangements and related party transactions * timely payments of payroll taxes * parent company's management of subsidiary's cash, if applicable An unfavorable financial capability audit can have a very negative impact on the future of the company.
The SEC's report on off-balance sheet arrangements, special purpose entities and related issues recommends a rethinking of current guidance on reporting the financial results of leases and defined-benefit pension plans, while pressing for reporting all financial instruments at fair value.
The main changes include but aren't limited to the following: * shorter filing deadlines for annual and interim financial statements and MD&A (effective for reporting periods beginning January 1, 2004); * a business acquisition report (BAR) to be filed within 75 days of a significant acquisition; * expanded MD&A disclosures, including the presentation of contractual obligations, discussion of off-balance sheet arrangements, discussion of transactions with related parties, disclosure of specific details related to critical accounting estimates, and more; * approval of interim financial statements and MD&A by the board; and * disclosure of auditor review of interim financial statements.
Another is a joint letter with Financial Executives International (FEI) to the SEC on issues related to certain disclosure requirements of FR-67, "Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations.