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帐外经营具有特定的含义,它是指银行或银行工作人员违背国家规定,以不入帐或另设帐的方式逃避监管,从事非法的存贷业务。比较典型的是所谓的“引资贷款”,即甲公司与乙公司私下协商,甲公司借一笔款给乙公司,借款直接交给或通过银行转给乙公司,双方除约定到期乙公司支付本息外,在借款时就向甲公司支付额外的利息或好处费,银行开一张定期存单给甲公司,所发生的存与贷均不入银行的正常帐目,届时乙公司将借款本息直接或通过银行还给甲公司,
Out-of-bank operations have a specific meaning. It refers to bank or bank staff who, in violation of state regulations, evade supervision and do illegal deposit and loan operations in a non-account or separate account. More typical is the so-called “foreign investment loans”, that is, A company and B company privately negotiate, A company to borrow a sum of money to Company B, the loan directly to or through the bank to the B company, the two sides agreed to pay the expired company B In addition, the principal and interest, when borrowing to A company to pay additional interest or benefits, the bank opened a time deposit certificate to a company, the deposit and loan do not occur to the normal account of the bank, when the company B will borrow the principal and interest directly or Back to a company through the bank,