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central bank does not accept deposit from customers whiles commercial bank does.

central bank is responsible for issuing of currencies whiles commercial bank does not.

central bank is accountable to the government whiles commercial bank is accountable to the share holders.

central bank is not set up for profit but commercial bank is set up for profit.

central bank is governed by an act of parliament whiles commercial bank is set up by an incorporation.

central bank formulate monetary policies whiles commercial bank does not.

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