Are bonds assets or liabilities for banks?

As Michael has already mentioned, bonds issued by the bank are a liability because they borrow money and have to pay out interests, and pay back the borrowed amount at maturity. read more

These are all liabilities to the commercial banks. Bonds and notes are issued to raise liquidity (cash) to either finance operations, government budget, as a fiscal policy/monetary policy tool to control money supply and inflation. read more

Noncurrent liabilities represent a bank’s long-term financial obligations it must pay in a year or more. Current liabilities are those that banks must pay within a year. Deposit accounts are the most important bank liabilities and checking accounts are high on that list. read more

By using liabilities, such as deposits or borrowings, to finance assets, such as loans to individuals or businesses, or to buy interest earning securities, the owners of the bank can leverage their bank capital to earn much more than would otherwise be possible using only the bank's capital. read more