One , What is on balance sheet business ?       On balance sheet business refers to the business reflected on the balance sheet . Like bank deposits , Loans, etc . Two , What is off balance sheet business ?     1, Off balance sheet business        
Off balance sheet ( middle ) Business refers to assets that do not constitute on balance sheet assets of commercial banks , Non interest income business of commercial banks formed by on balance sheet liabilities . Off balance sheet ( middle ) Business is based on asset business and liability business , Using technology , information , service network , capital , Credit advantages , Do not use or directly use their own assets , liabilities , To handle all kinds of entrusted business matters for clients in the capacity of agent , Or provide all kinds of financial services as a party to the transaction , Business activities with service charge or difference .
     2, Off balance sheet business      
Off balance sheet business , It is the bank that develops assets vigorously , Other business other than liability business . Definition of off balance sheet business according to Western authoritative textbooks , Off balance sheet business is divided into two categories : One is the sum of /
Or expenses but will not bring potential assets or liabilities to the bank , Some domestic scholars call it off balance sheet business of financial services , Mainly including various bank agents , Settlement and consulting services ; The other involves various commitments and contingent claims of banks , Some domestic scholars call it contingent assets
/ Off balance sheet business .     3, Off balance sheet business      
So called off balance sheet business , Refers to what commercial banks are engaged in , Not included in the balance sheet in accordance with current accounting standards , Business that does not form real assets and liabilities but can increase bank income . Off balance sheet business is a risky business activity , Contingent assets and contingent liabilities of the bank , Some of them may also be converted into the bank's real assets and liabilities , Therefore, it is usually required to disclose in the notes to the accounting statements .
      Off balance sheet business generally includes the following three types :
    1) Guarantee business , It refers to the business that the commercial bank accepts the entrustment of the customer and bears the responsibility to the third party , Including guarantee ( Guarantee ), Standby letter of credit , Documentary credit , Acceptance, etc .
     2) Committed business , It refers to the agreed credit business provided by commercial banks to customers in accordance with the conditions agreed in advance on a certain date in the future , Including loan commitments, etc .
     3) Financial derivative transactions , It refers to the currency used by commercial banks to meet the needs of customer hedging or self position management ( Including foreign exchange ) And interest rate forward , Swap , Options and other derivative transactions .
Three , Difference between off balance sheet business and intermediate business ?       
In a narrow sense, off balance sheet business refers to those not included in the balance sheet , But it is closely related to on balance sheet asset business and liability business , Under certain conditions, it will be converted into the operating activities of on balance sheet asset business and liability business . 
       Intermediate business refers to assets not included in the balance sheet , On balance sheet liabilities ,
Business forming non interest income of Bank , For example, collecting electricity charges , telephone rate , Pay wages on behalf of others , Agency insurance and other agency intermediary business ; Bank card business ; There are many kinds of settlement business, etc Four , On balance sheet business and off balance sheet business .      
Off balance sheet business is not reflected on the balance sheet , But in a certain period of time, it can be converted into contingent liability business on the balance sheet . such as , Guarantee business , Committed business . 
      On balance sheet business refers to the business reflected on the balance sheet . Like bank deposits , Loans, etc .

Technology
©2019-2020 Toolsou All rights reserved,
java Four functional interfaces ( a key , simple )os Simple use of module HashMap Explain in detail html Writing about cherry trees , Writing about cherry trees It's unexpected Python Cherry tree (turtle The gorgeous style of Library ) computer network --- Basic concepts of computer network ( agreement , system ) Some East 14 Pay change 16 salary , Sincerity or routine ? Browser kernel ( understand )