Which accounting account should the bank put in when buying interbank deposit certificates?

At present, the accounting standards have not been clarified. Each commercial bank is regulated by the head office and has different processing methods. The interbank deposit certificates purchased by the bank can be placed in the "other receivables" and "long-term receivables" accounts, and the bank issues Interbank certificates of deposit can be placed in "trading financial liabilities" or "certificate of deposit issuance", or "bonds payable - certificate of deposit"