Quoting from the section that you linked to: > When a bank issues a loan of $1000 to a customer, they debit the customer's loan account with $1000 and at the s

Quoting from the section that you linked to: > When a bank issues a loan of $1000 to a customer, they debit the customer's loan account with $1000 and at the same time they credit the customer's deposit account with $1000, ready for using. The bank now has a new asset of $1000 and a new liability of $1000. So ... do you have a source that supports your claim rather than mine?