Off-balance-sheet business can be divided into commitment business, guarantee business, principal-agent business, derivative financial instrument business and consulting service business according to business content. Commitment business refers to the agreed credit business provided by commercial banks to customers in a certain period of time in the future, such as commitment loan business. Guarantee business refers to the business in which commercial banks are entrusted by customers to bear joint and several payment responsibilities to third parties, including guarantee, letter of credit, acceptance and other businesses. Principal-agent business refers to the business that commercial banks provide financial services such as agency, distribution and wealth management for customers by taking advantage of their own resources, including entrusted loans, bonds, fund settlement, receipt and payment, wealth management on behalf of customers, and fund custody. Derivative financial instrument business refers to derivative products based on basic financial instruments or basic financial variables, whose prices depend on the price changes of the latter. It is a contract in which both parties agree to trade or choose whether to trade at a certain time in the future by predicting the changing trend of interest rates, exchange rates, stock prices and other factors. Including financial futures, financial options, financial forwards, swap finance, etc. Consulting service business refers to the business of providing pure consulting service to customers by using the franchise license or industry advantage owned by banks. Including financial consultancy, entrusted custody and other services. Off-balance-sheet business can be divided into principal-agent business, derivative financial instrument business, contingent liability business and consulting service business according to the nature of business. Among them, contingent liability business includes commitment, guarantee, letter of guarantee, letter of credit, acceptance and other businesses.