CAIIB · BFM

Components of assets and liabilities in banks balance sheet and their management

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Bank Financial Management — CAIIB.

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Q

What are the two broad sides of a bank's balance sheet?

A

A bank's balance sheet has two sides: the liabilities side (sources of funds) comprising capital, reserves, deposits, and borrowings; and the assets side (uses of funds) comprising loans, investments, cash, and fixed assets.

Q

What does the liability side of a bank's balance sheet primarily represent?

A

Sources of funds: deposits, borrowings, and capital.

Q

Which component of a bank's liabilities represents the owners' stake?

A

Capital and reserves represent the owners' stake, forming the net worth of the bank. This includes paid-up capital, share premium, statutory reserves, and retained earnings.

Q

What is meant by 'demand deposits' in a bank's balance sheet?

A

Deposits repayable on demand without prior notice.

Q

What is the largest liability component for most commercial banks in India?

A

Deposits are the largest liability component, comprising demand deposits (current and savings accounts) and time deposits (fixed deposits and recurring deposits), forming the primary source of funds for Indian banks.

Q

What are 'time deposits' in the context of bank liabilities?

A

Fixed-term deposits repayable after a specified period.

Q

How are deposits classified on the liability side of a bank's balance sheet?

A

Deposits are classified into demand deposits (repayable on demand — current and savings accounts) and time deposits (fixed-tenure — fixed deposits, recurring deposits, and certificates of deposit).

Q

What is 'paid-up capital' in a bank's balance sheet?

A

Equity capital actually received from shareholders.

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