Figure · FIG:pilot/off-balance-sheet-boundary

Map the economic boundary before accepting the reporting boundary

A structural map of a reporting entity, related vehicle, investor, lender, and contract around an off balance sheet financing question.

Updated Aug 7, 2026 Review due Nov 7, 2026
An off-balance-sheet analysis starts by mapping entities, contracts, control rights, obligations, and risk rather than accepting legal form as the answer.
Detailed visual description

The surrounding relationships identify where assets, obligations, control rights, credit exposure, guarantees, and user information needs may cross a legal entity boundary.

Review apparatus

Visual provenance and review

Technique
deterministic svg
Role
explanatory
Review state
candidate
Rights
CC0-1.0 · Project-authored teaching diagram

Review notes

  • Ensure learners do not read every relationship as evidence that consolidation is required.