the series of items on a balance sheet representing the book values at a given date of resources, rights, or items of property owned grouped under appropriate headings according to their nature; in the accounting sense, all the assets which are or should be of service to an undertaking, valued in accordance with normal accounting conventions. A distinction is made between tangible and intangible assets (cf. "assets and liabilities")., pangabilansi vasak pool. Varasid võib vaadelda kui panga omandit mingil ajahetkel. Bilansis kajastatud varad koosnevad materiaalsetest ja mittemateriaalsetest varadest, mis on panga valduses ja mis tõenäoliselt osalevad tulevaste perioodide tulu tekkimisel. Panga varadeks on põhiliselt sularaha, laenud ja väärtpaberid, ka põhivara.