Learn how companies legally keep assets and liabilities off their balance sheets to maintain favorable debt ratios, and the implications for investors.

Business owners often look for ways to manage their finances while keeping a healthy balance sheet. Off-balance sheet financing has become a popular method for this purpose. It allows businesses to ...

Oracle, Meta, xAI, and CoreWeave are pushing more than $120 billion of AI data center spending off their balance sheets, ...

Raising off-balance sheet debt via an SPV has become more popular as the amount of capital needed to fund AI infrastructure has skyrocketed, stretching tech companies’ cash reserves. Morgan Stanley ...

UBS says global AI capex is surging, pressuring Big Tech balance sheets as spending heads toward $1.3T by 2030. Firms are using different strategies, from strong cash flow funding to off-balance-sheet ...

There's a growing pile of hidden debts that could shock markets, according to the Bank for International Settlements. BIS said there's more than $65 trillion in currency related debts that has little ...

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 creditors have hired a financial-investigations firm that probed fraud-tainted crypto exchange FTX to aid an ...

A balance sheet is a versatile document that offers a snapshot of a company's or individual's finances at a given point in time. Businesses can use balance sheets to develop plans for the future and ...

Unlimited online access to read articles from Financial Post, National Post and 15 news sites across Canada with one account.