The item on the liabilities and equity section of a bank's balance sheet that represents the smallest proportion of bank's assets is:

Name: The item on the liabilities and equity section of a bank's balance sheet that represents the smallest proportion of bank's assets is:
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Owner's capital typically represents a smaller proportion of a bank's assets compared to deposits, securities, and federal funds, which are more significant sources of funding and liabilities for banks.

The Item on the Liabilities and Equity Section of a Bank's