Bank Balance Sheet
Overview
A bank balance contains certain significant line items that may not be found on other firms
balance sheets.
Assets
A bank takes the deposits of its customers and invests those deposits in other assets. In order to earn a return, the bank
will not hold the majority of its customers deposits as central bank reserves. As such, there is broad variability of
financial asset accounts not typically found on non-bank balance sheets.
Liabilities
The primary liability of a bank is its customers deposits, although some banks are also funded by
other borrowings.
