The term offshore banking is used to describe the business that banks' foreign offices conduct outside of their home countries. Banks may conduct foreign business through any of the three types of institution:
1. An agency office located abroad, which arranges loans and transfers funds but does not accept deposits.
2. A subsidiary bank located abroad. A subsidiary of a foreign bank differs from a local bank only in that a foreign bank is the controlling owner. Subsidiaries are subject to the same regulations as local banks but are not subject to the regulations of the parent bank's country.
3. A foreign branch, which is simply an office of the home bank in another country.
Branches carry out the same business as local banks and are usually subject to local and home banking regulations. Often, however, branches can take advantage of crossborder regulatory differences.
The growth of offshore currency trading has gone hand in hand with that of offshore banking. An offshore deposit is simply a bank deposit denominated8 in a currency other than that of the country in which the bank resides-for example, yen deposits in a London bank or dollar deposits in Zurich. Many of the deposits traded in the foreign exchange market are offshore deposits. Offshore currency deposits are usually referred to as Eurocurrencies, something of a misnomer since much Eurocurrency trading occurs in such non-European centers as Singapore and Hong Kong. Dollar deposits located outside the United States are called Eurodollars. Banks that accept deposits denominated in Eurocurrencies (including Eurodollars) are called Eurobanks. The advent of the new European currency, the euro, has made this terminology even more confusing.
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离岸银行业务
离岸银行业是指银行的外国办事处在本国之外所从事的业务。银行可以通过以下三种机构中的任何一种来开展其国际业务。
1.海外的办事处。它负责发放贷款和调拨资金，但不接受存款。
2.海外的附属银行。一家外国银行的附属银行与其所在地银行的唯一不同之处在于，该外国银行是这家附属银行的控股股东。附属银行受与所在地银行相同的法规管制，但不受其总行所在国家法规的管制。
3.国外的分支机构。它只是本国银行设在另一国的办事机构。
分支机构从事与所在地银行相同的业务，通常同时受所在地和总行所在国法规的约束。但是，分支机构也会利用国家间监管制度差异从中获利。
离岸货币交易与离岸银行业是同步发展起来的。一笔离岸存款是指非银行所在地货币的存款，如伦敦银行里的日元存款，或者是苏黎世的美元存款。许多在国际外汇市场上交易的存款都是离岸存款。离岸货币存款通常被称为欧洲货币。但是，自从许多欧洲货币交易发生在非欧洲的交易中心(如新加坡和香港)以来，这种称谓就显得不妥了。存在于美国之外的美元存款被称为欧洲美元。接受欧洲货币（包括欧洲美元)存款的银行被称为欧洲银行。新的欧洲货币欧元的出现使得这些术语更容易混淆。
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