Stratocumulus cloud or less defined layer of clouds. Stratocumulus castellanus may develop into cumulus congestus (and even further into cumulonimbus) under auspicious conditions. Any showers from stratocumulus castellanus are not usually as heavy as those from cumulus congestus. Stratocumulus Opacus is a dark layer of clouds covering entire sky without any break. However, the cloud sheet is not completely uniform, so that separate cloud bases still can be seen. This is the main precipitating type, however any rain is usually light. If the cloud layer becomes grayer to the point when individual clouds can’t be distinguished, stratocumulus turn into stratus clouds. Stratocumulus
Off-balance-sheet the proceeds in a regular bank account, these would now again appear as a liability of the bank. As an example UBS has CHF 60.31 billion "Undrawn irrevocable credit facilities" off its balance sheet in 2008 (USD 60.37 billion.) Citibank has USD $960 billion in off-balance sheet assets in 2010, which amounts to 6% of the GDP of the United States. Off-balance-sheet Off-balance sheet (OBS), or Incognito Leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance sheet item. Some companies may have significant amounts