In the current context, the need to study the role of digital financial assets, in particular banking assets, is gaining more and more attention, as we are living in a time when these assets seem to be moving towards a „consensus" or rather a general adoption. Users of digital financial assets range from retail customers to traditional banks and financial service providers. There are different views on the essence and content of digital banking assets, the attitude of authorities towards these assets, the technologies that underpin them, the regulation of these assets, and the prospects for their evolution both in terms of forms of development and number of transactions. The aim of this research is to study digital financial assets, specifically in banks. An important role will be devoted to the role of central banks and their contribution to the management and issuance of digital financial assets. We will analyses the impact of the development of digital financial assets on the global financial system and how these digital assets change the payments system. We will analyses the strengths and weaknesses of banks' digital financial assets compared to cryptocurrencies. Research methods will be description, comparison and synthesis. Accordingly, we will elucidate the phenomenon of digital financial assets in the domestic market and in international practice.