What's the Corresponding Asset?

A lot of central banks are laying out plans for how their c b b ses am will take shape. When these banks issue money, they're talking about a liability to the issuer. The corresponding asset when the fed creates new reserves or new new cash isa ndit's an iou from the government,. That's an important thing, because in a debt based monetary system. Afraid that if ever every country has a cbd c, how would all transactions be settled?