Definition ∞ Bank balance sheets are financial statements detailing a bank’s assets, liabilities, and equity at a specific point in time. They provide a static view of the institution’s financial position. These documents list what the bank owns, what it owes, and the ownership interest remaining after liabilities are subtracted from assets.
Context ∞ The treatment of digital assets on bank balance sheets is a developing area, as regulators work to establish appropriate accounting and capital rules. The presence of cryptocurrencies or tokenized assets on these sheets would signify a deeper integration of digital finance into traditional banking. This integration presents both opportunities and potential risks to a bank’s financial standing and regulatory compliance.
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