OFF-BOOK PARTNERSHIP is a type of blind trust. It offers some advantages over the traditional methods of capital procurement. In some cases there is a fatal lack of transparency (e.g. Enron) that allows off-book partners to hide debts, pump profits, launder money and enrich insiders, but ultimately bankrupting the company and stripping assets from its employees' pension funds. See BLIND TRUST.
STATEMENT OF STOCKHOLDERS EQUITY is a summary of the changes in stockholders equity of a corporation that have occurred during a specific period of time.
DISTRIBUTION CHANNEL is a way of selling a company's product either directly or through distributors, e.g. wholesalers or small retailers.
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