>A $100,000 mortgage creates a -$100,000 position on the bank's liabilities list On a financial statement of a real, 120 year old bank on sec.gov, loans are in

>A $100,000 mortgage creates a -$100,000 position on the bank's liabilities list On a financial statement of a real, 120 year old bank on sec.gov, loans are in the asset section of the "Consolidated Statements of Condition". The deposits are in the liabilities section, and there are no negative numbers in either part. >and a $100,000 deposit in your bank account. Is that what happened the last time you applied for a mortgage?