| Sr. | Points | Central Bank | Commercial Bank | |
| 1 | Ownership | Government has the ownership of Central Bank. | Commercial Banks are controlled privately. However in Pakistan some banks were nationalized in 1974. | |
| 2 | Management | The management & employees are appointed by the Government. | The management and other employees are appointed by the board of directors. | |
| 3 | Deposits | Central bank cannot receive the deposit of the public | Commercial banks can receive the deposit of the public. | |
| 4 | Loans | The central bank provides the loan to the government and commercial banks. | Commercial banks provide the loans to the customer. | |
| 5 | Aim | Economic development is the aim of the central bank. | Earning profit is the primary aim of the commercial bank. | |
| 6 | No. of Banks | There is only one central bank for every country | Every country has many commercial banks | |
| 7 | Foreign Branches | Central bank has no branch in foreign country | Commercial banks may have branches in foreign country. | |
| 8 | Account holder | The government and commercial banks are the account holders of central bank | The individuals, partnership, limited companies are the account holders. | |
| 9 | Advisor | The central bank advises the government on financial matters | The commercial banks advise their customers for investment, business consultancy etc. | |
| 10 | Note issue | Central bank has the sole right of note issue | Commercial bank cannot issue the notes. | |
| 11 | Exchange control | Exchange control is the responsibility of the central bank | Exchange control is not the responsibility of commercial bank. | |
| 12 | Control of credit | Central bank has the authority on control of credit | Commercial bank has no authority on control of credit | |
| 13 | Control & growth of Banking | It is the duty of the central bank to control the growth of banking | Control and growth of banking is not the responsibility of the commercial bank. | |
| 14 | Foreign payment | The central bank makes the foreign payment on behalf of the government | Commercial banks makes the payments on behalf of the customers. | |
| 15 | Metallic reserves | Central bank keeps the metallic reserves like gold | Commercial banks do not keep the metallic reserves. | |
| 16 | Transfer money | It transfer money from one place to another for the government and banks. | It transfer money from one place to another for the people. | |
| 17 | Evening banking | Evening services are not provided by the central bank | Commercial banks provide evening banking services. | |
| 18 | Wind up | The central bank cannot be closed up even if working at loss | Commercial banks hold reserve with central bank. So that it could help them in difficulties. | |
| 19 | Lender last resort | Central bank acts as a lender of last resort for commercial bank | Commercial banks hold reserves with central bank, so that it could help them in difficulties. | |
| 20 | Governing act | Usually the laws governing central bank are difficult from that which governs commercial banks. In Pakistan SBP is governing by SBP Act 1956 | Commercial banks are governed by different laws. In Pakistancommercial banks work under companies Ordinance 1984. | |
