The net assets of the banking industry are the same as those of ordinary enterprises, including paid-in capital (listed banks are equity), capital reserve, surplus reserve and undistributed profits.

The assets of commercial banks refer to the resources that are formed by past transactions or events of commercial banks, owned or controlled by commercial banks and are expected to bring economic benefits to commercial banks. The main contents include lending, investment (securities investment, cash assets investment, fixed assets investment), leasing, buying and selling foreign exchange, bill discount, etc. Among them, loans and investments are the most important.

Loans include short-term, medium-term and long-term credit and consumer loans. There are two types of assets of commercial banks, one is based on the composition of the balance sheet, and the other is based on the requirements of bank management.

Extended data:

Net assets are divided into fixed funds and public funds:

I. Fixed funds

Fixed fund refers to the funds occupied by fixed assets of administrative institutions. Fixed funds usually increase or decrease according to the increase or decrease of the book balance of fixed assets, and the amount of the two is usually equal; However, in the case of financial leasing of unpaid fixed assets, the amounts of the two are different: fixed assets should be accounted for at the agreed lease price when they are acquired, while fixed funds should be accounted for at the actual amount when they pay the rent.

Second, the cause fund.

1, general fund. The general fund of public institutions refers to the surplus funds accumulated by public institutions, which mainly come from two aspects: one is transferred from the undistributed balance of the current unit, and the other is transferred from the amount allocated from the special fund balance left for the use of the unit according to regulations.

2. Investment funds. The investment fund of public institutions refers to the funds occupied by foreign investment of public institutions. Investment funds should be increased or decreased according to the increase or decrease of the book balance of foreign investment, and the two amounts are equal.

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