Abstract
The off-balance sheet are one of banking facilities for the external and internal financing operations and also brings profits for banks, and in the same time it has the character of commitment that expose many credit risks, These facilities are based on certain principles. Since the credit plays the most important role in banks, so the credit risks for banking operations for off-balance sheet leads to real risks for banks although they are potential liabilities. The importance of this research can be derived from concentrating on the level of credit risks for off-balance sheet in banks. This research spotlights knowing the credit risks that face banks investments in off-balance sheet. therefore, This study was based on testing risks (Rate, Inflation, Non-performing loans amounted)as credit risks and their effect on off-balance sheet in Arab Bank-Jordan. The study found that there is a significant correlation between credit risks mentioned in the study with off-balance sheet. Also, there was a significant influence for these risks on off-balance sheet in Arab Bank-Jordan. .
