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

Advances:

• These refer to the loans and credit facilities sanctioned and disbursed to the bank's customers. For example - home loans, business loans, credit cards etc.
• It represents the bank's core asset that earns interest income over the tenure of the loans. Hence it's a key income-generating asset on the balance sheet.

Deposits:

• These represent the deposits like saving accounts, current accounts, fixed deposits etc maintained by customers at the bank.
• The bank owes this money to depositors. Hence, it's a financial obligation or liability - not an asset earning income for the bank.

Investments:

• This includes investments made by the bank in securities, bonds, shares, debentures and other financial market instruments from its capital and deposits.
• These earn interest, dividend or trading gains for the bank. Hence, it's an asset.

Money at Call/Short Notice:

• This refers to short term lending by the bank to other banks for tenures like overnight borrowing.
• The borrowing bank pays interest on such lending. So, it's an earning asset for the lending bank.