Market values of assets and liabilities do not generally equal their book values. Why? How would this

Question:

"Market values of assets and liabilities do not generally equal their book values."
Why? How would this affect a bank looking at a company's while considering a long term loan request from that company?
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...