Off-balance sheet refers to activities that are not shown on the balance sheet, but have a substantial impact on the company's financial situation. For example, the production equipment obtained by the company through capital leasing; Financing of sales proceeds with repurchase conditions; Interest rate swaps, futures and options contracts, etc. Most of these activities are only annotated in the financial statements. For banks and other financial institutions, off-balance-sheet activities (such as loan commitments, guarantees and media interest rate swaps, etc. ) provide them with fee income other than interest margin. Balance Sheet The balance sheet arranges the assets, liabilities and owners' equity of an enterprise on a certain date according to the correlation between assets, liabilities and owners' equity (or shareholders' equity, the same below) and according to certain classification standards and order. It reflects the overall scale and structure of enterprise assets, liabilities and owners' equity. That is, how many assets; Among the assets, what are the proportions of current assets and fixed assets respectively; In current assets, how much monetary funds, how much accounts receivable, how much inventory, and so on. What is the owner's equity; In owners' equity, how much is paid-in capital (or share capital, the same below), how much is capital reserve, how much is surplus reserve, how much is undistributed profit, and so on.