Dormant Bank and Building Society Accounts Bill [Lords]

As a member of the Select Committee, I share the hon. Gentleman's views. We came to similar conclusions and the report was good. I am interested in the cut-off point of £7 billion. On a bank's balance sheets, the assets are the loans. Current accounts and dormant accounts are the liabilities. Do we mean assets on a bank's balance sheets when we talk about liabilities?