The derivatives of banks mainly refer to the derivatives of interest rates and exchange rates. Including interest rate futures, interest rate forwards, interest rate options, interest rate swap contracts, etc. However, the transaction risk of these derivatives is very high, and according to the definition of off-balance-sheet business, off-balance-sheet business is a high-risk business activity, which forms contingent assets and liabilities of banks, some of which may be converted into real assets and liabilities of banks, so it is usually required to be disclosed in the notes to accounting statements.

Therefore, derivative products business belongs to the off-balance sheet business of banks.