In the bank balance sheet, the assets are the loans given
whereas the car manufacturer the loans are the liabilities.
In a car manufacturing firm's balance sheet the deposits are
assets whereas it will be treated as a liability in the bank's
balance sheet.
There would be no inventory component in the bank's balance
sheet which must be present in the car manufacturing balance
sheet.
There are schedules in the bank's balance sheet whereas notes
in the car manufacturing balance sheet.
The book value of debt of the car manufacturing firm is
different from the market value but the book value is the same as
the market value debt for a bank.
Fixed assets of a car manufacturing firm is very high as they
have many machinery but it is absent in case of the bank so they
have less fixed assets.