According to the composition of its balance sheet, banking business is mainly divided into three categories: liability business, asset business and intermediary business.

Debt business is the business of commercial banks to form a source of funds, and it is an important basis for intermediary business and assets of commercial banks. The liability business of commercial banks is mainly composed of deposit business, loan business and interbank business. Deposits and derivative deposits are the main liabilities of banks, accounting for more than 80% of the sources of funds. In addition, interbank deposits, borrowing funds or issuing bonds also constitute bank liabilities. Asset business is the business that commercial banks use funds, including loan business, securities investment business and cash asset business. Intermediary business refers to the business that does not constitute on-balance-sheet assets and liabilities of commercial banks and generates non-interest income, including trading business, clearing business, payment and settlement business, bank card business, agency business, custody business, guarantee business, commitment business, wealth management business and electronic banking business.