Commercial bank's residue sail has ii top dog sides i.e. the liabilities together with the assets. From the written report of the residue sail of a banking enterprise nosotros come upwardly to know near a organization which a banking enterprise has followed for raising funds together with allotment of these funds inwards dissimilar property categories. Bank tin convey others coin amongst it. It tin survive inwards damage of shareholders part capita, or depositors deposits. This coin is the bank's liabilities. On the other mitt bank's ain sources of income leads to generation of assets for bank.
Balance Sheet of a Commercial Bank
Balance Sheet of a Commercial Bank| Liabilities | Assets |
| a. Share Capital | a. i. Cash inwards Hand |
| b. Reserve Funds | ii. Cash amongst the Central Bank (RBI) |
| c. Deposits | iii. Cash amongst the other banks |
| i. Fixed Deposits | b. Money at short |
| ii. Saving Deposits | c. Bills together with securities discounted |
| iii.Current Deposits | d. Investment of bank |
| iv. Other Deposits | e. Loans together with Advances given |
| d. Borrowings | f. Other Assets |
| e. Other liabilities |
Bank's Liabilities
Bank's liabilities flora 5 major items. The part capital, the contribution which shareholders convey contributed for starting the bank. Reserve funds are the money, which the banking enterprise has accumulated over the years from its undistributed profits. Deposits are the coin owned past times customers together with thus it is a liability of a bank. There tin survive diverse kinds of deposits together with recurring deposits. Apart from these items a banking enterprise tin borrow from primal together with other commercial banks. These borrowings are too treated every bit bank's liabilities.
Bank's Assets
Bank's assets comprises cash, coin at curt notice, bills together with securities discounted, bank's investments, loans sanctioned past times the bank, etc. Bank's cash inwards hand, cash amongst other banks together with cash amongst primal banking enterprise (RBI) are its assets. When a banking enterprise makes coin available at curt detect to other banks together with fiscal institutions for a real curt menses of 1-14 days it is too treated every bit bank's asset. Apart from these items banking enterprise e'er brand coin available to people on the shape of loans together with advances. They are too boot the bucket bank's assets.
