It has been common practice to keep derivative financial instruments 'off balance sheet':

Name: It has been common practice to keep derivative financial instruments 'off balance sheet':
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Question

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It has been a common practice for companies to keep derivative financial instruments off balance sheet to avoid showing the true extent of their financial risk exposure. However, accounting rules have been tightened in recent years to require more transparency and disclosure.

It Has Been Common Practice to Keep Derivative Financial Instruments