資產負債表外活動
off balance sheet activities
包括金融工具交易與透過手續費收入(fee income)和貸款出售去創造收入，這些活動雖然皆會影響銀行的獲利，但是卻不會在資產負債表上出現。
Including transactions with financial instruments through fee income (fee income) loans sold to generate income, although all these activities will affect the bank's profitability, but it does not appear, and on the balance sheet.