表外风险

许多大型贷款机构并未透露表外风险。

Many big lenders did not disclose off-balance-sheet risks .

通过案例分析，我们发现子公司的财务风险可谓林林总总，包括是资产风险、或有负债风险、表外风险。

There are many kinds of the subsidiaries financial risk as the case showed .

表外业务风险是银行整体风险的一部分，随时可能转化为表内风险。

OBSA risks are part of the overall risk of the bank .

因此实施有效的表外业务风险管理具有十分重要的意义。

Therefore , the implementation of effective risk management strategies is of great significance .

现在也应该对杠杆率有一个清晰的认识，包括那些隐藏在工具中、或藏匿在表外的风险。

It is also time to come up with a clear view of leverage that encompasses , for example , risk buried within instruments or squirrelled away off-balance sheet .

因此，本文引入我国现有的表外利率风险管理工具，并借鉴国际使用金融衍生工具的经验，指导商业银行进行利率风险管理。

Therefore , this paper introduced our existing interest rate risk management tools of out-of-balance sheet and used learning from international experience in financial derivatives to guide commercial banks to manage interest rate risk .

不仅银行业的风险加剧，部分产业领域的信贷风险、集团客户风险、房地产信贷风险、表外业务风险、操作风险、对外投融资风险等，都会越来越明显。

Not only increased the risk of the banking sector , some industries in the field of credit risk , customer risk groups , real estate , credit risk , operational risk sheet , operating risks , risks of foreign investment and financing will become increasingly evident .

高盛也有大量的资产负债表外非流动风险&可变利益实体。

Goldman has large , illiquid off-balance-sheet exposures , too , known as Variable Interest Entities .

通过对远期外汇协议以及利率互换风险的评测，使表外业务的风险评估成为可能；

We have found some ways to evaluate the risks of Foreign Exchange Forward Contract and Interest Rate Swaps ;

并且表外负债的风险随着金融衍生品这一链条而传递开来，最终引发次贷危机。

And the risk of off-balance-sheet liabilities transmits along with the financial derivatives chain , and eventually led to the subprime crisis .

第二部分重点研究表外业务的风险识别，其中包括表外业务的宏观风险识别和微观风险识别。

The second part emphasize on risk identify of the OBS , among them including the macroscopic risk and the tiny view risk .

使用奇特的高斯联结相关性模型，以及一些聪明的表外架构，高风险抵押贷款被重新打包成具有3A评级的黄金投资产品。

And using the magic of the Gaussian copula correlation model , and some clever off-balance-sheet architecture , high-risk mortgages were re-packaged into triple-A-rated investor gold .

同时也说明表外业务所产生风险的巨大破坏性和表外业务风险管理的重要性。

Also point out the huge destructiveness of the creation risk and the importance of OBS risk managements .

第五，风险模型未能评估结构性投资工具等资产负债表外活动固有的风险。

Fifth , risk models failed to capture the risk inherent in off-balance sheet activities , such as structured investment vehicles .

最后，本文用各种利率风险管理方法对工商银行的利率风险管理进行实证分析，并分析了表内和表外利率风险管理方法的局限性，并对工行利率风险管理探讨性地提出建议。

Finally , this paper had an empirical analysis for interest rate risk management of the Industrial and Commercial Bank . Then this paper analyzed the limitations of interest rate risk management and made recommendations to the interest rate risk management the Industrial and Commercial Bank .

银行如何利用期货、期权、派生和互换信贷管理其资产负债表及资产负债表外的风险。

How banks use futures , options , derivatives and swaps to manage their balance sheet and off-balance-sheet risks .

它不但指资产上的风险，也包括负债上的风险，既有表内业务的风险，也有表外业务的风险。

It not only refer to the risk assets , including , the risk of liability on both the business risk of the table , and balance-sheet business risk .

因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。

Therefore , under traditional accounting system , derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet .