Explanation:

Deposits are a liability on a commercial bank, since it must return its lenders the amount it owes them.

Loans and Advances form assets of the bank. Also, Investments form the second largest component in the assets side of banks’ balance sheets after loans and advances as per a recent RBI report,

So, the assets of the commercial bank in India are Cash in hand, Investments, Loans, Advances, Bills discounted and purchased, while the liabilities are Capital and Reserves, Deposits, Borrowings, and other liabilities.