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Depository Institutions: Off-Balance-Sheet Items

Published by Board of Governors of the Federal Reserve System | Board of Governors of the Federal Reserve System | Metadata Last Checked: January 24, 2026 | Last Modified: R/P3M
This table provides an overview of off-balance-sheet items of U.S.-Chartered Depository Institutions. Off-balance-sheet items are contingent assets or liabilities such as unused commitments, letters of credit, and derivatives. These items may expose institutions to credit risk, liquidity risk, or counterparty risk, which is not reflected on the sector's balance sheet reported on table L.111 in the Financial Accounts of the United States.

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