Obligations, 475, 478, 481, 482
Off-balance-sheet risk, 186, 190
Banking institutions, 783
Onerous contract, 475, 488
Operating activities, 125, 129, 130, 709
Operating cycle, 154, 475
Operating lease, 522, 523, 527, 532, 543, 544
Operating loss carryback (carryforward), 568
Operating profit (loss), 709
Option, 678
Ordinary activities, 101, 234, 709
Other than temporary decline, 154
Owner-occupied property, 332, 404