表外项目

由于CDS属于表外项目，这些交易的具体规模尚不得而知。

Exactly how much is not known , because CDs are held off-balance-sheet .

最后，监管机构应该监督整个金融市场，评估系统风险，消除有疑问的资产负债表外项目，同时要把躲开了市场监管部门的参与者纳入监管范围。

Finally , regulators should supervise the whole of financial markets to assess systemic risk , eliminate off-balance-sheet ambiguities and bring within the scope of supervision actors that have eluded market authorities .

贷款集中风险可被视作银行发生问题最重要的原因，它可以产生于银行资产、负债或表外项目（无论产品或服务）。

Credit concentration risk is regarded as the most important reason of banking problems . It can be produced in bank assets , liabilities or off-balance-sheet items ( Whatever the product or service ) .

因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。

Therefore , under traditional accounting system , derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet .