Which of the following is not included in the assets of a commercial bank in India?

Assets represent the resources a bank owns. For a commercial bank, these resources include:

- Advances (loans): Money lent to businesses, individuals, and other borrowers. - Investments Securities like government bonds, treasury bills, or shares in other companies. - Money at call and short notice: Funds are lent to other banks for a very short period, usually overnight. - Deposits are liabilities for a bank. They represent the money that customers entrust to the bank, which the bank is obligated to repay.