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 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