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6 MIN READ

How banks
create money.

When a bank makes you a loan, it doesn't move money from another depositor's account. It creates new money on a ledger. The Bank of England confirmed this explicitly in 2014. Here is the 5-step mechanism, the implications, and why Bitcoin's issuance schedule matters in contrast.

READING TIME: ~8 MIN

THE SHORT VERSION

Banks do not lend out other people's deposits. They create new deposits when they make loans. The loan is the asset on the bank's balance sheet, the deposit is the liability, and both come into existence in the same transaction. This means almost every dollar in your checking account exists because someone else borrowed. Recessions are credit contractions - when loans get repaid faster than new ones are issued, the money supply actually shrinks.

The textbook story (and why it's wrong)

For decades, introductory economics textbooks described banking as a simple intermediary process: depositors put money in, the bank keeps a fraction in reserve, and lends the rest out. New loans were supposed to be funded by existing deposits. This is the "loanable funds" model.

It is wrong, and the major central banks have now publicly said so. The Bank of England's 2014 paper "Money creation in the modern economy" was the cleanest debunking. The Federal Reserve and ECB have made similar statements. Banks do not need a depositor to lend - they create the deposit by lending.

!Most economics curricula still teach the wrong model.
Why this matters

If you believe banks just intermediate existing money, the money supply looks fixed and inflation looks like a Fed problem. If you understand banks create money on demand, the money supply looks elastic and inflation looks like a policy choice. Most public debate operates on the wrong model.

The 5-step flow when a bank makes a loan

Walk through what happens, in order, when you take out a $300,000 mortgage. No money moves from a vault. No depositor's balance changes. The bank executes a sequence of ledger entries and new money exists.

01
You apply, the bank approves
The bank evaluates your credit, income, and collateral. Approval depends on capital adequacy rules and the bank's risk appetite, not on whether anyone has $300,000 sitting in another account waiting to be lent.
02
The bank credits your account
The bank types $300,000 into your checking account. This $300,000 is a liability of the bank to you. Before this moment, this money did not exist anywhere.
03
The bank books the loan as an asset
Simultaneously, the bank records a $300,000 loan receivable - your obligation to repay. This is the asset side of the entry. Assets and liabilities both grow by $300,000. The bank's balance sheet just expanded by the loan amount.
04
You spend the money - it lands in another bank
You wire the $300,000 to the home seller. Their bank now holds a $300,000 deposit. Your bank settles this with central bank reserves overnight. The deposit (and the new money) now lives at a different bank, but it is still M2.
05
You repay over time - money is destroyed
Each monthly principal payment shrinks both your loan balance (asset) and your deposit (liability) at the bank. Over 30 years, the original $300,000 is destroyed - taken out of M2. Only the interest payments remain as bank revenue.
KEY FACT

Loans create deposits. Deposits do not create loans. Repayment destroys deposits. This is the actual mechanism, and it is now stated explicitly in central bank publications.

The Bank of England, in their own words

The Bank of England's 2014 Q1 Quarterly Bulletin contained two papers - "Money in the modern economy: an introduction" and "Money creation in the modern economy" - that walked through the same mechanism described above. The papers were unusual in that they explicitly contradicted the textbook story.

"Whenever a bank makes a loan, it simultaneously creates a matching deposit in the borrower's bank account, thereby creating new money."

McLeay, Radia, Thomas - Bank of England Quarterly Bulletin 2014 Q1

The same paper noted that the textbook "money multiplier" model - where the central bank controls reserves and that controls lending - "is not an accurate description of how money is created in reality." The Federal Reserve and the ECB have published versions of this same correction in subsequent years.

Three implications most people miss

Once you understand that loans create money, several features of the modern economy stop being mysterious.

IMPLICATION 1
Most money is debt
Roughly 90 percent of the money in circulation in developed economies was created when somebody borrowed. If all debts were repaid simultaneously, most of the money supply would simply vanish. The system requires perpetual net new borrowing to function.
IMPLICATION 2
Recessions are credit contractions
When borrowers slow down or banks tighten lending, the rate of new money creation falls. If repayments exceed new loans, M2 shrinks. This is the actual mechanism of a credit-driven recession - not "lower confidence" but a measurable contraction in money.
IMPLICATION 3
Cantillon effects are baked in
New money enters the economy through credit markets - mortgages, business loans, asset-backed lending. The first holders of that money are the people who can borrow at scale: large corporates, real estate investors, financial institutions. Wage earners are last in line. See The Wealth Gap.

The 2020 reserve-requirement change is also relevant here. Before March 2020, U.S. banks were required to hold 10 percent of deposits in reserve at the Fed. The Fed eliminated reserve requirements entirely in March 2020 [VERIFY]. The constraint on lending is now capital adequacy and loan demand - not reserves.

Why Bitcoin is the contrast

Bitcoin's issuance is non-discretionary. New bitcoin enters circulation only as a block reward to miners who solve the proof-of-work puzzle. The reward halves approximately every four years (the halving) and the total supply asymptotes to 21 million coins.

No bank can extend a bitcoin-denominated loan that creates new bitcoin. A bank could lend bitcoin it already has on hand - the way a custodian might - but it cannot conjure new bitcoin into existence by booking an IOU. The asset is finite by protocol.

!Dollars: elastic, created by lending, politically reversible.
Fiat issuance

The supply expands and contracts based on credit demand and central bank policy. A 41 percent expansion in 25 months is possible (and happened in 2020 to 2022). There is no hard cap.

+Bitcoin: inelastic, created by proof of work, mathematically fixed.
Bitcoin issuance

Issuance follows a published schedule. Every halving cuts new issuance in half. The 21 million cap is enforced by every full node. No vote, election, or emergency can change it.

This contrast - elastic credit money versus a hard-cap monetary asset - is the entire reason Bitcoin exists. See Stock to Flow and Monetary Premium for the deeper economics.

Sources & Citations
  1. Bank of England. McLeay, Radia, Thomas. "Money creation in the modern economy." Quarterly Bulletin 2014 Q1 - bankofengland.co.uk
  2. Bank of England. McLeay, Radia, Thomas. "Money in the modern economy: an introduction." Quarterly Bulletin 2014 Q1 - bankofengland.co.uk
  3. Federal Reserve Board. "Reserve Requirements" (March 2020 elimination) - federalreserve.gov/monetarypolicy/reservereq.htm
  4. Federal Reserve Bank of St. Louis FRED. M2 Money Stock (M2SL) - fred.stlouisfed.org/series/M2SL
  5. Deutsche Bundesbank. "How money is created" - monthly report, April 2017 [VERIFY] - bundesbank.de
  6. Werner, Richard A. "Can banks individually create money out of nothing? - The theories and the empirical evidence." International Review of Financial Analysis, 2014 [VERIFY DOI] - sciencedirect.com
  7. Bitcoin whitepaper. Nakamoto, Satoshi. "Bitcoin: A Peer-to-Peer Electronic Cash System." 2008 - bitcoin.org/bitcoin.pdf

Last updated 2026-04-14. Not financial advice. Do your own research.

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