#The collection of funds in the form of deposits, shares, loans, premiums, and the investment of such funds in loans, shares and other securities and includes the types of businesses set out in Schedule II but does not include banking business. — Online dictionary of law
El arte de registrar, clasificar, resumir e interpretar los datos financieros, con el fin que estos sirvan a los diferentes estamentos interesados en las operaciones de una empresa. — Online dictionary of monographies
I think that this is more than a crisis of a financial nature: it is a crisis of decision-making and the rules of the game.
La cuestión del retraso de los pagos y el impago tiene una naturaleza financiera y política.
Terminology found in legislation