Which of the following is not included in the assets of a commercial b

Which of the following is not included in the assets of a commercial bank in India?

Advances
Deposits
Investments
Money at call and short notice
This question was previously asked in
UPSC IAS – 2019
Deposits are not included in the assets of a commercial bank in India.
In banking terminology, assets are what a bank owns or what is owed to it, while liabilities are what a bank owes to others.
A) Advances (Loans): When a bank provides a loan to a customer, the customer owes the bank money. This is an asset for the bank.
B) Deposits: When a customer deposits money into an account, the bank owes that money back to the customer. Therefore, deposits represent a liability for the bank, not an asset.
C) Investments: Banks invest in various instruments like government securities, bonds, and shares. These investments are assets owned by the bank.
D) Money at call and short notice: This refers to very short-term loans made by banks to other financial institutions. The amount lent is owed back to the lending bank, making it an asset.
The balance sheet of a commercial bank lists its assets (like cash reserves, loans, investments) and liabilities (like deposits, borrowings, capital). The fundamental accounting equation applies: Assets = Liabilities + Equity. Deposits are the primary source of funds for most banks and are thus their largest liability.