Выражение встречается в следующем контексте:
Leverage ratio - The ratio of tier 1 capital to specific exposures on and off the statement of financial position calculated in accordance with the methodology set out in CRD IV.

Коэффициент левериджа –Соотношение достаточности капитала 1 уровня и specific exposures on and off the statement of financial position , рассчитанных согласно методологии, изложенной в CRD IV.

Заранее спасибо

Отношение капитала 1 уровня к заемному капиталу (сумме задолженности по отдельным балансовым и внебалансовым позициям ("on and off ") (т.е.отраженным в отчете о фин. положении (statement of financial position ) и на внебалансовых счетах)

см.
"4. The total exposure measure shall be the sum of the exposure values of:

(a) assets referred to in paragraph 5 unless they are deducted when determining the capital measure referred to in paragraph 3;

(b) derivatives referred to in paragraph 9;

(c) add-ons for counterparty credit risk of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet referred to in Article 429b;

(d) off-balance sheet items referred to in paragraph 10.

http://eba.europa.eu/regulation-and-policy/single-rulebook/interactive-single-rulebook/-/interactive-single-rulebook/article-id/3102