1. Off-balance sheet credit 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 their current profits and losses and change their return on assets. Therefore, off-balance sheet credit can affect and exist the situation of fund transfer.

2. Off-balance-sheet business in a broad sense includes trust consulting services, payment and settlement, agency services, loan-related services, import and export services, etc. Narrowly speaking, off-balance sheet business includes: loan commitment, guarantee, financial derivatives, investment banking, etc.

3. Off-balance-sheet business in a narrow sense: refers to the business activities that are not included in the balance sheet, but are closely related to on-balance-sheet asset business and liability business, and will be transformed into on-balance-sheet asset business and liability business under certain conditions.

Off-balance-sheet business in a broad sense: refers to all businesses engaged by commercial banks that are not reflected in the balance sheet, including settlement, agency, consulting and other risk-free business activities.