Off-balance-sheet commitments include items such as operating leases (under current accounting standards), pending / threatened litigation and certain contingencies.
The methodology currently does not capture off-balance sheet commitments as there was a deliberate decision to standardize inputs for all ratings to the contents of the three financial statements. That being said, in the event that these are of a material level, or become more material to the analysis (usually as the rating decreases), our Client Services team is happy to offer a deeper dive into the rating, the financials, and other items to consider (such as the nature of off-balance-sheet commitments).