In commercial banks, subordinate debentures and subordinate notes are considered as

A. stated rates
B. banks debentures
C. banks liabilities
D. banks deposits
✅ The correct answer is option C.
In commercial banks, subordinate debentures and subordinate notes are considered as banks liabilities. The deposit itself is a liability owed by the bank to the depositor. Bank deposits refer to this liability rather than to the actual funds that have been deposited. When someone opens a bank account and makes a cash deposit, he surrenders legal title to the cash, and it becomes an asset of the bank.

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