What is the purpose of the Memorandum of Association?

• Income = 50 million FCFA
• Expenditure = 65 million FCFA

The amount the government needs to finance is the difference between its expenditure and its income.

The final answer is $\boxed{\text{A 15 million FCFA}}$.

Liquid assets are assets that can be quickly and easily converted into cash without significant loss of value. For a commercial bank, these typically include:

• Cash (Notes and Coins in till)
• Highly marketable short-term securities (like Treasury bills)

• Notes and Coins in till: This is actual cash, the most liquid asset. (5 million FCFA)
• Treasury bills: These are short-term government securities, highly marketable and considered very liquid. (50 million FCFA)
• Investment: This term is broad. Without further specification (e.g., "marketable securities" or "short-term investments"), it can include less liquid assets. In the context of typical multiple-choice questions, if not explicitly stated as marketable, it's often excluded from the most liquid category.
• Advances to customers: These are loans made to customers, which are not immediately convertible to cash and are therefore not considered liquid assets.

Based on the common definition of highly liquid assets for a bank, we sum the cash and highly marketable short-term securities.

The final answer is $\boxed{\text{B 55 million FCFA}}$.