Then it explicates basically the legal relationship of Off-Balance Sheet Activities.

然后对表外业务的法律关系进行基本的表述；

youdao

Based upon the economic administration of it, this thesis points out the necessity of supervision and regulation of Off-Balance Sheet Activities.

在提出经济学监管理论的基础上指出对表外业务进行监管的必要性。

youdao

At last, the thesis expatiates the status of supervision of Off-Balance Sheet Activities in China, and brings forward some opinions to the supervision.

在文章的最后，笔者主要论述了我国银行表外业务监管的现状，并对我国银行表外业务监管的不足之处提出了自己的意见。

youdao

In this respect, when the original deed was made in 1986, amended in 1993 and replaced in 1997, two fundamental legal and accounting principles applied: that a profit and loss account was concerned with ordinary activities before taxation, and that only profits realised at the balance sheet date could lawfully be included in the profit and loss account.

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