piggy bank ;-)

This is not my field, and I'm not quite sure about this!

http://www.acm.org/conferences/sac/sac2000/Proceed/FinalPape...
Concerning the customer's answers the consultant proposes an investment form selected from a number of investment forms like savings account, **savings depot**, fixed interest bonds, stocks, block of shaves, life insurance, or funds

E.g.

"Companies have used off-balance-sheet entities responsibly and irresponsibly for some time. These separate legal entities were permissible under generally accepted accounting principles (GAAP) and tax laws so that companies could finance business ventures by transferring the risk of these ventures from the parent to the off-balance-sheet subsidiary. This was also helpful to investors who did not want to invest in these other ventures.

Since the Enron scandal, however, companies that have any kind of off-balance-sheet items, whether justifiably or not, are being branded with a scarlet letter "E". This article will define some typical off-balance-sheet items and discuss whether they are "good" or "bad".

The term "off-balance-sheet" can refer to many things. Typically, it refers to separate legal entities (separate companies of which the parent holds less than 100% ownership) or contingent liabilities such as letters of credit or loans to separate legal entities that are guaranteed by the parent. GAAP allows these items to be excluded from the parent's financial statements but usually they must be described in footnotes."

ref. http://www.investopedia.com/articles/analyst/022002.asp

Or,

http://en.wikipedia.org/wiki/Off-balance-sheet, for instance