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 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