Investment firms that lent billions of dollars to auto-parts supplier First Brands Group in off-balance-sheet financing are racing against its traditional corporate lenders to lay claim to inventory, ...

Meta is employing questionable off-balance sheet accounting for a $27 billion AI data center, potentially obscuring its true financial obligations and failing to excite investors. A projected surge in ...

First Brands, a mid-cap auto parts supplier, filed for Chapter 11 bankruptcy after a severe liquidity crisis. FBR's financing relied heavily on private credit markets, collateralized obligations, and ...

The European Banking Authority (EBA) has published its final draft regulatory technical standards (RTS) concerning the allocation of off-balance sheet items and the specification of factors that may ...

Climate change blind spots are becoming balance sheet liabilities as climate risks affects insurance, reshape asset values, ...