Banking: Off-Balance-Sheet Activities

GGD-88-35BR Published: Mar 17, 1988. Publicly Released: Mar 25, 1988.

Highlights

Pursuant to a congressional request, GAO provided information on commercial banks' off-balance-sheet (OBS) activities, focusing on: (1) the growth and volume of OBS activities from 1980 to 1987; (2) eight different OBS activities and the related risks; (3) the primary concerns of U.S. and foreign bank regulators; and (4) recent regulatory proposals requiring banks to maintain capital for certain OBS activities.

Full Report

Full Report (82 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Financial Markets and Institutions

Accounting systemsBank managementBanking regulationCommodities exchangesContingent liabilitiesFinancial recordsInternal controlsInvestmentsLending institutionsWarranties