Cloud the bottom of the hierarchy. Clouds in the troposphere assume five physical forms based on structure and process of formation. These forms are commonly used for the purpose of satellite analysis. They are given below in approximate ascending order of instability or convective activity. "Non-convective" stratiform clouds appear in "stable" airmass conditions and, in general, have flat sheet-like structures that can form at any altitude in the troposphere. The stratiform group is divided by altitude range into the genera cirrostratus (high-level), altostratus (mid-level), stratus (low-level), and nimbostratus (multi-level). Fog is commonly considered a surface-based cloud layer. The fog may form
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