Off Balance Sheet Liability?

It's where, for example, you "sell" some slow-maturing products to the bank, record it as a sale and receive the money. But the reality of the transaction is that it's a loan secured on your inventory You'll find examples in the chapter titled "Substance over form" Ok?

Sir is it like a lease, can I use a lease like an example...

Yes, so long as you use an operating lease as your example