This would make sense because businesses use liabilities to offset capital intensity and increase return per unit of capital — the asset side of the balance sheet does not tell the whole story. (greenbackd.com)
Thus, in this method, policy account appears on the asset side and policy reserve account appears on the liabilities side of the balance sheet until it is realised. (answers.com)
This will affect not just deposit pricing but pricing on the other side of the balance sheet, namely loans, as well. (rba.gov.au)