Stratus cloud a region. Some call these clouds "high fog" for the fog-like cloud. While light rain may fall, this cloud does not indicate much meteorological activity. Stratus clouds form when a sheet of warm, moist air lifts off the ground and depressurizes, following the lapse rate. This causes the relative humidity to increase due to the adiabatic cooling. Stratus clouds look like featureless gray to white sheets of cloud. They can be composed of water droplets, supercooled water droplets, or ice crystals depending upon the ambient temperature. Stratus nebulosus clouds appear as a featureless or nebulous veil or layer of stratus
Off-balance-sheet 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 of off-balance sheet assets and liabilities. For example, financial institutions often offer asset management or brokerage services to their clients. The assets managed or brokered as part of these offered services (often securities) usually belong to the individual clients directly or in trust, although the company provides management, depository or other services to the client. The company itself has no direct