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Items that are considered off balance sheet are generally ones in which the company does not have legal claim or responsibility for.
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Example 1: when a client uses gold as collateral this gold will be on the off balance sheet of the financial institution until the client refuses or is not able to repay, than the gold moves from off balance to the balance sheet of the institution.
Transaction:
0914 - Debts Written Off ,
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Example 2: when a client can't pay his due amount for several months (150 days) the loan has to be written off, but it doesn't disappear, it goes to the off balance sheet of the financial institution and if the client pays back 50% of the due amount it returns to it's original account in balance sheet.
See Off-Balance Sheet sample file attached to this case.
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