Following items are included in the assets side of the bank's balance sheet or report of condition.

1. Cash And Due From Institutions:
The most liquid asset held by any commercial bank is cash. Cash is held by banks to cover deposit withdrawals, meet emergency expenses and to handle unexpected credit demands from customers. The cash account is listed on the report of condition as "cash and due from depository institutions". This asset item includes currency and coin held on bank premises to meet customer requests.

2. Investment in securities:
Loans are the primary earnings assets of most any bank. The second major asset item shown on the report of condition is investments in various kinds of securities. A portion of the securities held in this asset account are liquidity reserves - securities with low risk and ready marketability. Such reserves usually include money market instruments, such as treasury bills, banker's acceptance, federal funds loan, loans to securities dealers, loans to corporations through repurchase agreements involving marketable securities and commercial paper.

3. Trading Account Assets
Trading accounts assets include of the preceding securities (usually treasury securities) or other marketable assets that are held primarily for resale within relatively short period, usually with the intent of profiting from short term price movements. These assets must be valued at market rather than at book value, and gains or losses in value must be reported as ordinary gains or losses on the income statement.

4. Loans
Another important assets items on bank's report condition or balance sheet are its loans. A loan covers the three quarters of the total value of all bank assets. A bank's loan account typically is broken down into several groups of similar type loans. For example, one commonly used breakdown is by the purpose of borrowing money. We may list the categories for most bank loans by this way.
* Commercial and industrial loans
* Consumer loans
* Real state loans
* Financial institution loans
* Foreign loans
* Agricultural production loans
* Security loans
* Leases

5. Federal Funds Sold And Securities Purchased Under Resale Agreement
Another asset item in the report of condition is federal fund sold and securities purchased under agreement to resell. This item includes mainly temporary loans made to other banks, securities dealers and other corporations.

6. Premises And Fixed Assets
Premises and fixed assets include all the bank's premises, facilities, equipment, furniture and fixtures. These items are on the book at their depreciated book value and are classified as non-earning assets because they usually do not directly create an income stream.

7. Goodwill And Other Intangibles
Goodwill and other intangibles are usually the present value of expected future income in excess of normal return, for example, a strong reputation and favorable location. They are generally recorded as the part of the value of an acquisition that exceeds the book value of the net assets acquired.