Off-balance sheet business refers to the business activities of commercial banks that are not included in the balance sheet, but can affect the bank's current profits and losses. Divided into narrow sense and broad sense. In a narrow sense, off-balance sheet business refers to those businesses that are not included in the balance sheet, but are closely related to asset business or liability business on the balance sheet. When the bank handles this kind of business, there is no actual monetary receipt and payment, and the bank has not advanced any funds, but it may be converted into assets or liabilities at any time in the future because of a certain clause in the contract. Therefore, according to the relationship with assets and liabilities, this off-balance sheet business can also be called contingent asset business or contingent liability business. \x0d\ Off-balance-sheet business in a broad sense includes off-balance-sheet business in the narrow sense mentioned above, and also includes settlement, agency, consulting and other businesses, that is, it includes all businesses engaged by banks that are not reflected in the balance sheet. It mainly includes: ① various guarantee businesses; ② Commitment business. There are mainly repurchase agreements, credit commitments and note issuance facilities; ③ Financial derivatives trading. Derivative financial instruments refer to new trading instruments based on traditional financial instruments, mainly including futures, options and swap contracts. \x0d\ Intermediary business refers to the intermediary business mentioned in the Interim Provisions on Intermediary Business of Commercial Banks, and refers to the business that "does not constitute on-balance-sheet assets and liabilities of commercial banks, but generates non-interest income of banks" under the principle of separate operation. According to the Law of People's Republic of China (PRC) Commercial Bank, commercial banks are not allowed to engage in trust investment and stock trading business in People's Republic of China (PRC), and should strictly control the securities business. \x0d\ Generalized intermediary business refers to the intermediary business in which commercial banks use their own human resources, market information and modern telecommunication technology and equipment to handle various entrusted matters such as payment and guarantee for customers, provide various financial services and collect handling fees. In short, intermediate business in a broad sense includes intermediate business in a narrow sense and off-balance-sheet business in a real sense.