Off-balance sheet activities in Vietnamese commercial banks

Abstract

Off-balance sheet activitives are becoming more popular and using widely in Vietnamese commercial
banks. The paper is structured as follows. The first section focuses on overview of off-balance activities at
commercial banks. In the second part, the paper analyses real status of off-balance sheet activitives including
guarantee, derivatives and foreign exchange commitments, letter of credit, loan commitment and off-balance
sheet loans in Vietnamese commercial banks. In addition to the secondary data from financial statements,
authors conducted a survey of 15 commercial banks to get more evidence for findings. The last part is the
concluding remarks.