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Corporate and Institutional Glossary

Odd Dates Off-Balance Sheet Lease/Operating Lease Offer Open Account Open Cargo Insurance Policy Open Position Option Option Buyer Option Contract Option Seller Optional Dividend Originating Depository Financial Institution (ODFI) Out-Of-The-Money Outright Forward Exchange

Off-Balance Sheet Lease/Operating Lease Generally structured in accordance with the provisions set forth in FASB 13, a lease that is not required to appear on a company's balance sheet for financial statement reporting purposes. The company treats the payments as rental or lease expense on its income statement.

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