Undergraduate Banking
Basics of Commercial Bank Balance Sheet
7 min read
How assets, liabilities and capital fit together on an Indian commercial bank’s books.
A bank balance sheet is a snapshot of what the bank owns and what it owes. Assets are dominated by loans and investments; liabilities by deposits.
Lesson objectives
- Read assets versus liabilities.
- See why capital is a residual, not cash in a vault.
- Connect NPA recognition to the asset side.
