难检字字典在线查询

汉语拼音：biǎo wài yè wù

表外业务是指商业银行从事的不列入资产负债表，但能影响银行当期损益的经营活动，它有狭义和广义之分。狭义的表外业务是指那些虽未列入资产负债表，但同表内的资产业务或负债业务关系密切的业务。广义的表外业务除包括上述狭义的表外业务外，还包括结算、代理、咨询等业务。表外项目也被称为“或有负债”和“或有资产”项目，或者叫“或有资产和负债”。所谓表外业务（Off-Balance Sheet Activities，OBS），是指商业银行所从事的，按照通行的会计准则不列入资产负债表内，不影响其资产负债总额，但能影响银行当期损益，改变银行资产报酬率的经营活动。

• Securitization, as a special disposal of non-performing assets, with its low-cost, structured finance, and operation has been attended.

  证券化作为不良资产的特殊处置方式，以其低成本、结构化融资、表外业务化而受到重视。

• However, especially in Europe, a large chunk of demand also came from hedge funds and from off-balance-sheet entities linked to banks.

  然而，尤其特别是在欧洲，同样有大量需求同样来自对冲基金、以及和与银行有关的表外业务实体机构。

• Third, assets are growing as banks take on the financing of more off-balance- sheet vehicles, which again adds to the capital they need.

  第三，随着更多表外业务的开展，银行融通的资金和资产也不断增加，对资本的需求也增加了。

• Conduits and off-balance sheet vehicles that were popular during the boom have disappeared.

  繁荣时期颇为流行的专营机构以及表外业务机构业已消失。

• Inspection includes five-tier classification of loans, non-credit assets and table outside business.

  检查的内容包括贷款五级分类、非信贷资产和表外业务。

• Meanwhile, the off-balance-sheet commitments disclosed, like undrawn loans and letters of credit, shot up.

  同时，已公开的表外业务，象未提贷款和信用证，都有暴涨。

• Then it explicates basically the legal relationship of Off-Balance Sheet Activities.

  然后对表外业务的法律关系进行基本的表述；

• The second part emphasize on risk identify of the OBS, among them including the macroscopic risk and the tiny view risk.

  第二部分重点研究表外业务的风险识别，其中包括表外业务的宏观风险识别和微观风险识别。

• Therefore, the study of China's commercial banks off-balances sheet business has great significance.

  因此，对我国商业银行表外业务进行研究意义重大。