Correct Answer: Manufacturing goods

Solution : The correct answer is (d)

Manufacturing goods. Manufacturing goods is not a feature of a commercial bank. Commercial banks are financial institutions that provide a range of banking services to individuals, businesses, and other organizations. The primary functions of commercial banks include accepting deposits from customers, lending money, issuing credit cards, facilitating payment transactions, and offering various financial services such as investment advisory, foreign exchange, and trade finance. Manufacturing goods is a function typically associated with industrial or manufacturing companies, not commercial banks.