商业银行资产负债表是商业银行用以反映本行在会计期末全部资产、负债和所有者权益情况的财务报表。分为基本部分和补充资料两大部分。基本部分又分为左右两方，左方列示资产项目，右方列示负债及所有者权益项目。每个项目都列有 “年初数” 和“期末数” 两栏。由于银行的全部资产从所有者看来，不是属于债权人，就是属于投资人，所以资产负债表左右两方的合计数始终相等、相互平衡。
此外，随着金融衍生产品的广泛使用，商业银行资产负债表外业务资产和负债的风险也加剧了商业银行的经营风险。
Moreover, along with the comprehensive use of the financial derives, off-balance risks also intensify the management risk of commercial banks.
在美联储资产负债表的负债表一栏里有两个主要组成部分：商业银行持有的活期存款，也即它们的准备金；和联邦储备券，即由美联储发行的现金。
On the liability side, there are also two major figures: Demand deposits held by the commercial Banks, which constitute the reserves of those Banks; and Federal reserve Notes, cash emitted by the Fed.
因此，德国的德国商业银行被迫把资产负债表缩减了45%。
So Germany's Commerzbank (CRZBY, news, MSGS) is being forced to shrink its balance sheet by 45%.
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