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；

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Intermediary bussiness is off-balance-sheet activities. Profit from intermediary business is non-interest income of commercial Banks.

中间业务是指不构成商业银行表内资产、表内负债，形成银行非利息收入的业务。

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Banks have been aggressively seeking out profits by engaging in off-balance-sheet activities in the more competitive environment of recent years.

在近年来的竞争环境下，银行一直在积极地通过从事表外业务来寻求利润。

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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