An off-balance-sheet structure is a financing or contractual arrangement that may keep certain assets, debts, or obligations from appearing directly on a company’s main balance sheet. Examples can include special-purpose entities, leases, or joint ventures, depending on the arrangement and applicable accounting rules. The obligations may still create economic exposure even when they are not presented as ordinary corporate debt.
In cyber security, this matters because organizations rely on financially resilient providers for cloud, data-center, and AI services. Complex financing can make it harder for customers, investors, and risk teams to assess a supplier’s debt, dependencies, or ability to fund maintenance and expansion. In practice, assess resilience beyond headline debt: review financial disclosures, contractual commitments, ownership and funding relationships, and concentration in critical suppliers. This is a financial-risk concept, not evidence of a cyberattack.