For Off-book Partnership we have a term and definition in Accounting.

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 debtspump profitslaunder money and enrich insidersbut ultimately bankrupting the company and stripping assets from its employeesÂ’ pension funds. See BLIND TRUST.
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