Indeed accountants, such as yourselves, would be concerned about unhealthy balance sheets resulting from, among others, the vagaries of what would no doubt be runaway inflation, as was the case for several years before BoBCs were introduced in 1991.
With respect to the Banks’ responsibility of reigning in inflation by managing banking system liquidity and credit expansion, there is the related need for banks to encourage financial saving. It is well known that bank lending and investment which are a basis for the country’s development cannot increase without attracting a faster rate of accumulating savings.