In this recording, we look at two particular items in the balance sheets. We look at loans and advances to banks, and we look at deposits from banks. Let's start with deposits from banks. What I want to do is I want to sum up all of my assets other than loans and advances to banks. And I then want to subtract from that the sum of all of my liabilities and equity other than deposits from banks.

What we'll find is that if I've got lots and lots and lots of assets, but not enough liabilities and equity, then that means I haven't got enough funding for my assets. Oh dear! So what do I do? I borrow from banks. So if I press enter, yes, that is exactly what we needed. We've needed some deposits from banks to balance off our balance sheets. However, this figure could have come through as a negative. And we don't want negatives on our balance sheet. So I'm going to edit the formula slightly to put a max formula at the beginning. I want the max of everything we've just calculated and zero. And that will make sure that my figure that pops out is either zero or above. It's only positive figures. So press Enter, that's worked out. Next up, we need to do the opposite with loans and advances to banks. Luckily, I can use the same formula with just one or two little changes. So I paste the formula in, and said I want to do it the other way around this time. Instead of assets minus liabilities and equity, I want to just switch it around, so I can take the minus sum of all of my assets plus my liabilities and equity. So this switches it around. This says, "Ah, if my liabilities and equity are much greater than my assets, then that means I've got excess funding. Thus, I can loan out money to banks." If I press Enter, it comes through as a zero. Now remember, we did need the max formula there again just to make sure that it stays positive. Let's copy both of those to the right, and I can see that my deposits from banks gradually grows until in column J, we're at 1787.8.

Loans and advances to banks have stayed at zero. I can now see that my balance sheet is balanced, and we've still got equity to fill in. When we fill in equity, some of those other numbers will change.