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This paper focuses on the off-balance sheet activities of the commercial banks in the Czech banking sector. The goal of the paper is to find out some characteristic features of the offbalance sheet activities of the Czech banking sector. The first part of the paper explains what the off-balance sheet items are and what types of off-balance sheet operations exist. The next part is devoted to the aggregate off-balance sheet of banking sector of the Czech Republic and the analysis of its structure. In the following parts the off-balance sheet is compared with the balance sheet and there is assessed the profitability of the off-balance sheet activities. The last part includes the off-balance sheet in the context of the macroeconomic output GDP. The scientific methods used in this research are the description, comparison and analysis. Introduction In the accounting of the banks, there are two important financial statements. The former is the balance sheet and the latter is the off-balance sheet. While the balance sheet includes bank’s assets (that is what it owns) and its liabilities (that is its liabilities to its owners and external subjects), the off-balance sheet is consisted of possible assets and liabilities 1 . These assets and liabilities are not sure, but only probable. They just may become due. Among the off-balance sheet activities, there can be involved various types of bank commitments and guarantees, trust services and spot or forward transactions. Except this, there can be involved different types of services, such as financial advisory or even providing payments. These services are not able to be caught in the bank’s accounting. 1 According to Dvořák, P. Bankovnictví pro bankéře a klienty.

OFF-BALANCE SHEET ACTIVITIES OF THE CZECH BANKING SECTOR