Where ever Bank uses the Funds/deposits whether, for lending or investments, it is actually creating its Assets. These assets can be categorized (but not limited to) as;

LOAN

Loan, credit, or advance refers to lending money to someone whether natural or legal. Loans are categorized based on tenure, sector, purpose, market, etc. Therefore loans may be;

1.       Housing Finance.

2.       Personal Loans.

3.       Agriculture Loans.

4.       SME Loans.

5.       Commercial loans.

6.       Project Loans.

7.       Domestic Trade Finance.

8.       Automobile Finance etc.

INVESTMENT

Banks generally invest in secured instruments and gilt-edge securities i.e. 

1.       Treasury Bills.

2.       Bonds and Sukuk (Islamic Bond).

3.       Stock Exchange.

4.       Commodity market.

BALANCES WITH OTHER BANKS

It represents the money market deals or money borrowed by other financial institutions.

BALANCES WITH THE CENTRAL BANK

It represents;

1. Balances in Statutory Reserves; all banks must maintain a % of their deposit with Central Bank.
2. Balances in Cash Reserves: All banks must maintain a % of their deposit with Central Bank.
3. Balances for clearing with Clearing House for transfer among the banks on account of customers etc.

CASH/ BANKNOTES IN THE VAULT

It represents the money that is kept in cash safes/tills to meet the Cash requirements during the business.

OTHER ASSETS

It represents;

1.       Immoveable properties.

2.       Moveable Properties.

3.       Equipment and application.

4.       Receivables (income & prepayments).