1. The business that is not included in the bank's balance sheet refers to the business activities of commercial banks that are not included in the balance sheet according to the current accounting standards and do not affect their total assets and liabilities, but can affect the bank's current profits and losses.

Two. Off-balance-sheet business mainly includes:

Credit business: bills, letters of credit, guarantees, etc.

Commitment business: loan commitment letter and so on.

Entrusted business: entrusted loan, agent liquidation, collection and payment, agent product sales, etc.

III. Reasons for developing off-balance sheet business: 1. Adapt to the downward adjustment of interest rates and find new profit growth points. 2. Resolve non-performing loans and reduce financial risks. 3. Reduce operating costs and improve return on assets. 4. Use off-balance-sheet financing technology to increase sources of funds. 5. Improve market competitiveness through business innovation.