The balance sheet of a bank comprises of two sides; the assets side and the liabilities side. Which one of the following items comes under the side of 'Assets'?

In a bank's balance sheet, assets include items that the bank owns or is owed - cash, loans, investments. 'Money at call and short notice' refers to funds the bank has lent to other banks for very short periods (overnight or up to 14 days), which are assets for the lending bank. Options A (subscribed capital), B (acceptances and endorsements), and D (bills for collection) are all liability-side items - they represent obligations or amounts owed by the bank.