Table 1

Liquidity classification of bank activities

Assets
Illiquid assets (weight = 0.5)Semi-liquid assets (weight = 0)Liquid assets (weight = −0.5)
Commercial and corporate loansConsumer/Retail loansDeposits and loans to other credit institutions
Other loansLoans and advances to banksTrading securities
Fixed assets Investment securities
Other assets Derivatives
  Long-term investment
Liabilities plus equity
Liquid liabilities (weight = 0.5)Semi-liquid liabilities (weight = 0)Illiquid liabilities plus equity (weight = −0.5)
Customer deposits-currentCustomer deposits – termSenior debt maturing after one year
Customer deposits-savingTerm deposits from banksSubordinated borrowing
Demand deposits from banks and other credit institutionsOther depositsOther funding
 Short-term borrowing from banksOther liabilities
 Certificates of depositTotal equity
OBS activities
Illiquid O.B.S. (weight = 0.5)Semi-liquid O.B.S. (weight = 0)Liquid O.B.S. (weight = −0.5)
Acceptances and documentary credits reported OBSGuarantees 
Committed credit lines  
Other contingent liabilities  

Source(s): Berger and Bouwman (2009) and Fu et al. (2015) 

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