This page has a list of countries by Loans from nonresident banks (net) to GDP (%), according to officially-recognized international sources compiled by the World Bank. Ratio of net offshore bank loans to GDP. An offshore bank is a bank located outside the country of residence of the depositor, typically in a low tax jurisdiction (or tax haven) that provides financial and legal advantages. Offshore bank loan data from BIS Statistical Appendix Table 12A (Net Issues): International debt securities - all issuers.