These are business transaction sthat somehow do not figure on the end-of-year balance sheet, which means they may, if they had been included, have had a negative impact on the balance sheet.

Correct translation can be given only after seeing the context.

this is the second time "Ausserbilanzgeschäft" crops up within a very period. It has made me curious, so I have made a Google search. There were very few hits - about 10 - and they all had to do with banking. One of them had "Ausserbilanzgeschäft (Depotgeschäft)".

My business dictionary offers these translations of "Depotgeschäft":
custody business, portfolio management, security deposit business.

I hope this is helpful.

Zahn, Bank- und Börsenwesen does have an entry for "außerbilanzielle Geschäfte --> off-balance sheet transactions (activities)"

Note, too, that Geschäfte here is translated as transactions or, alternatively, as activities, not as businesses. I point that out since the term Geschäfte appeared again in one of your other queries.

Zahn also lists "außerbilanzielle Zinsgeschäfte --> interest-related operations not reflected in the balance sheet"

This second phrase might give you another suggestions for phrasing your translation.


Note, too, that Geschäfte here is translated as transactions or, alternatively, as activities, not as businesses. I point that out since the term Geschäfte appeared again in one of your other queries.

HTH!