Commercial bank's residue canvas has 2 principal sides i.e. the liabilities as well as the assets. From the written report of the residue canvas of a banking concern nosotros come upward to know most a organization which a banking concern has followed for raising funds as well as resources allotment of these funds inwards dissimilar property categories. Bank tin convey others coin amongst it. It tin hold upward inwards damage of shareholders portion capita, or depositors deposits. This coin is the bank's liabilities. On the other manus bank's ain sources of income leads to generation of assets for 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 as well as securities discounted |
| iii.Current Deposits | d. Investment of bank |
| iv. Other Deposits | e. Loans as well as Advances given |
| d. Borrowings | f. Other Assets |
| e. Other liabilities |
Bank's Liabilities
Bank's liabilities works life 5 major items. The portion capital, the contribution which shareholders convey contributed for starting the bank. Reserve funds are the money, which the banking concern has accumulated over the years from its undistributed profits. Deposits are the coin owned yesteryear customers as well as hence it is a liability of a bank. There tin hold upward diverse kinds of deposits as well as recurring deposits. Apart from these items a banking concern tin borrow from fundamental as well as other commercial banks. These borrowings are likewise treated every bit bank's liabilities.
Bank's Assets
Bank's assets comprises cash, coin at curt notice, bills as well as securities discounted, bank's investments, loans sanctioned yesteryear the bank, etc. Bank's cash inwards hand, cash amongst other banks as well as cash amongst fundamental banking concern (RBI) are its assets. When a banking concern makes coin available at curt honour to other banks as well as fiscal institutions for a real curt menstruation of 1-14 days it is likewise treated every bit bank's asset. Apart from these items banking concern ever brand coin available to people on the cast of loans as well as advances. They are likewise teach bank's assets.
