Assets of commercial banks

Assets are items   from   which   the bank receives income   and profits    and   claims   against   other institutions.                They include;

1. Reserves with the central bank.
2. Deposits with other banks and non-banks.
3. Fixed assets e.g. buildings,  furniture, vehicles   etc.
4. Loans, advances and overdrafts to customers
5. Acceptances  and guarantees made by other parties.
6. Investments   in securities and shares in other companies.
7. Retained profits
8. Bills discounted  for customers   (that is, the bank pays less money than that stated on bill before the maturity period.)