【中文版】

表外业务是指商业银行从事的，按照通行的会计准则不列入资产负债表，不影响其资产负债总额，但能影响银行当期损益，改变银行资产报酬率的经营活动。这些业务主要包括贷款承诺、担保、金融衍生业务和投资等。

表外业务是银行发展中的重要组成部分，它不仅可以帮助银行规避风险，提高资金利用率，还可以为银行带来更多的利润来源。随着金融市场的不断发展和创新，表外业务在银行中的地位也日益重要。

一方面，表外业务可以规避贷款规模的制约。在实行信贷规模控制的条件下，银行吸收的存款和发放的贷款之间存在着一定的制约关系。存款增加就可以扩大贷款规模，反之亦然。而表外业务则不受规模限制，银行可以利用表外业务规避贷款规模的制约。另一方面，表外业务可以增加银行的收益。表外业务中有些业务风险较小、有利可图，银行可以通过开展这些业务获取更多的收益。

总之，表外业务是银行发展中的重要组成部分，它可以帮助银行规避风险、提高资金利用率、增加银行的收益来源。随着金融市场的不断发展和创新，表外业务在银行中的地位也将越来越重要。

【英文版】

Off-balance sheet activities refer to the business activities engaged in by commercial banks, which are not recorded in the balance sheet according to generally accepted accounting principles, do not affect the total assets and liabilities of the bank, but can affect the bank's profit and loss for the period and change the bank's asset return rate. These activities mainly include loan commitments, guarantees, financial derivatives, and investments.

Off-balance sheet activities are an important part of a bank's development, which not only help banks avoid risks, improve capital utilization, but also bring more profit sources to banks. With the continuous development and innovation of financial markets, the status of off-balance sheet activities in banks is also becoming increasingly important.

On the one hand, off-balance sheet activities can circumvent the constraints of loan size. Under the condition of implementing credit scale control, there is a certain restriction relationship between deposits and loans in banks. An increase in deposits can expand the loan scale, and vice versa. However, off-balance sheet activities are not subject to the scale limit, and banks can use these activities to circumvent the constraints of loan size. On the other hand, off-balance sheet activities can increase banks' profits. Some off-balance sheet activities have small risks and are profitable. Banks can obtain more profits through these activities.

In summary, off-balance sheet activities are an important part of a bank's development, which can help banks avoid risks, improve capital utilization, and increase banks' profit sources. With the continuous development and innovation of financial markets, the status of off-balance sheet activities in banks will also become increasingly important.