The income from intermediary business of bank acceptance bills belongs to non-interest income business.

The intermediary business of commercial banks mainly includes local and foreign currency settlement, bank card, letter of credit, standby letter of credit, bill guarantee, loan commitment, derivative financial instruments, agency business and consulting business.

In foreign countries, the intermediary business of commercial banks has developed quite maturely. The intermediary business income of American, Japanese and British commercial banks accounts for about 40% of the total income, while the off-balance-sheet business scale of Chinese commercial banks generally accounts for more than 15% of their total assets.

By source of income

The most common basis for the classification of intermediary business types in the world is the income source standard. According to the source of income, the American banking industry divides the intermediary business into the following five categories:

First, trust business refers to the transaction and service income generated by the trust department.

The second is investment banking and trading business, which refers to the income generated by securities underwriting and financial trading activities.

Third, deposit account services, including account maintenance.

The fourth is fee income, including credit card fee, loan securitization, mortgage refinancing service fee, sales of mutual funds and annuities, ATM withdrawal fee, etc.

Fifth, other fee income, including data processing service fee and income from selling various assets.