Concept:An asset of a commercial bank is any item of value that the bank owns and from which it expects future benefits.
Liabilities are amounts the bank owes to others.
Explanation:Treasury bills are short-term government securities purchased by the bank.
They are owned by the bank and generate income, so they are assets.
Reserve funds are kept to meet obligations and may be treated as capital or liability.
Shareholders capital represents owners' money, not an asset.
Customers' deposits are amounts the bank must repay, so they are liabilities.
Therefore, among the options, only treasury bills belong to the bank as an asset.
Answer:D. Treasury bills