Justified doubts that Felix has in today?s picture story. However, the nervous reaction to Anthony?s question is somewhat strange. Everybody who has been to a kindergarten knows of off-balance sheet evidence. There you can do everything; you even do not have to care for the rule of double entry. Off-balance sheet is to recognise contingent liabilities, temporary differences to calculate deferred tax, non CIT deductible expenses and many more. Such notes make accountants? life easier.