Value at risk ( var ) is a new method to calculate the risk . in this paper , var is applied to make an integrative research on market risk and credit risk which are the most important and occurred frequently 并利用var (在险价值)这种测量风险的新技术，重点对表外业务中出现频率最高、最重要的市场风险和信用风险的计量方法进行了系统研究。
Their worldwide remaining exposure to subprime loans ( excluding off - balance - sheet vehicles ) is put at $ 380 billion ; analysts think they are still only roughly two - thirds of the way through tallying their mortgage losses 他们遍布世界的次贷风险（不含表外业务部分）估计有3800亿美元；分析人士认为这还仅仅只是单以抵押损失计算的三份之二左右。
The development of obs marks a dramatic change of the connotation and nature of business operation of commercial banks , which is from traditional financial intermediary to financial service sector that has a broader meaning 表外业务的发展标志着商业银行业务经营的内涵和本质发生了重大变革：从传统的金融中介商向内涵更广泛的金融服务业转化。
Worse , the banks now facing up to these contingent liabilities have not had to set aside capital in case of trouble ? that gap in the regulations was precisely what made it so attractive to get their investments off the balance sheets in the first place 雪上加霜的是，在此之前银行无需为这些或有负债留出应急资本? ?恰恰是这一管制漏洞构成了银行在当初将这些投资记为表外业务的动机。
Secondly , this paper discusses the connection between obsa and in - balance - sheet activities ( asset and liability business ) , and the connection between financial innovation and obsa . also , this paper summarizes the reason for the rapid development of obsa 随后论文从理论上分析了表外业务与表内业务的关系，金融创新与表外业务的关系，以及表外业务对商业银行和宏观经济的影响。
The main contents of this paper are as follows : firstly , this paper defines obsa in both broad sense and narrow sense . this paper differentiates the obsa and intermediary business . it is concluded that the conception of intermediary business is inaccurate 论文首先在概述部分对表外业务的定义、分类作出阐述，分析了表外业务与中间业务的差别，并指出以中间业务来指称表外业务的不恰当性。
Obsa has become the third pillar with its great increase of significance and scale in commercial bank ' s business structure , and its business amount is approximately reaching that of traditional assts and liabilities business , which rank the first and the second 在现代商业银行业务结构中，表外业务成为继传统资产、负债业务之后的第三大业务支柱，其重要性日益提高，规模也直逼资产负债业务。
Facing the pressure and challenge brought by further financial reform , interest rate marketization , securitization , and opening to foreign banks after our country entering into wto , great efforts should be made in order to promote our banks obsa 随着我国金融体制改革的深入，为适应利率市场化及资本证券化的影响，以及应对我国加入wto后外资银行带来的竞争压力，我国商业银行必须重视和加快发展表外业务。
We classify financial risk according to international convention . they are capital risk , asset quality risk , liquidity risk , interest - rate & exchang - rate risk and risk about off - balance sheet activity . we adopt managing method to each financial risk differentially 商业银行财务风险产生于财务运动过程中的各个环节，表现为资本风险、资产质量风险、流动性风险、利率和汇率风险以及表外业务风险等各种风险形式。
They used recently reported information on financial instruments with off - balance sheet risk , which firms in the u . s . have been required to report under sfas no 105 since 1991 , to investigate whether currency derivatives usage reduced firms ' fx exposure 根据sfas第105条的规定，美国企业自1991年起必须公布具有表外业务风险的金融工具的有关信息，他们最近利用这些信息研究了使用货币衍生品是否能够帮助企业规避外汇风险。
