Most bankers know their balance sheet.Very few audit the one that actually matters.

I did.

And no - it was not generated from a Core Banking system.

It came from life.

ASSETS

Experience – accumulated across cycles (no depreciation applied)

Credibility – built quietly, tested loudly

Relationships – long-term investments with compounding returns

Failures – reclassified from “Loss” to “Learning Reserve”

Integrity – intangible asset, but highest market value

Reputation – not marked-to-market, yet always under audit

LIABILITIES

Expectations – carrying cost rises every year

Stress – short-term borrowing, long-term interest

Ego – unsecured exposure (high risk, poor returns)

Time – non-renewable liability (no rollover, no moratorium)

NET WORTH

Not what’s in your salary account.

But what remains when targets are missed,

markets turn volatile,

and applause fades.

That’s the real balance sheet.

Funny thing -

most bankers track NPA ratios daily,

but forget to review their inner capital adequacy.

This balance sheet is audited only by one authority:

your conscience - every single night.

If this resonated, your balance sheet is healthier than you think.

If it made you uncomfortable… that’s called insight provisioning.