1. Instead, once you add in off-balance-sheet lending, the total for 2010 will be essentially unchanged from 2009.

2. Meanwhile, the off-balance-sheet commitments disclosed, like undrawn loans and letters of credit, shot up.

3. The banks' profitability, the proportion of off-balance-sheet banking business and its operation load growth rate are positively correlated with the probability of adopting innovations.

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

5. The banks hid their excessive leverage using derivatives, off-balance-sheet entities and other devices, the report found.

6. It is time to introduce the Treasury to the delights of off-balance-sheet financing.

7. "Financial conglomerates have become more and more opaque, especially about their massive off-balance-sheet activities,(sentence dictionary)" he said.

8. The main downside would be the logistical difficulty of organizing a bailout involving thousands of off-balance-sheet entities across the country.

9. In August, the government included deposits for bank acceptance bills and letters of credit -- previously deemed as off-balance-sheet assets -- for calculating their reserve requirement ratio.

10. The Treasury should call in all the systemically important banks to reveal their holdings, on- and off-balance-sheet.

11. Local governments, with total borrowing of 10.7 trillion yuan or 27% of GDP largely via off-balance-sheet entities, are a potential problem for both the financial and fiscal system.

12. Even those banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.