Banking Institutions - corporations, companies or associations which are engaged in the lending of funds obtained from the public through the receipt of deposits and the sale of bonds, securities or obligations of any kind.

Banks, Commercial - corporations engaged regularly in the lending of funds obtained from the public through the receipt of deposits and which accept or create demand deposits subject to withdrawal by checks.

Banks, Private Development - a group of quasi-private development banks promoted by the Development Bank of the Philippines to provide medium and long term credits to both the agricultural and industrial sectors.  Designed to supplement the short-term credits of the rural banks, they are classified as mortgage banks and are able to accept only savings and time deposits.

Banks, Rural - government-sponsored/assisted banks which are privately managed and largely privately owned that provide credit facilities to farmers and merchants, or to cooperatives of such farmers or merchants at reasonable terms and in general, to the people of the rural community.

Banks, Savings and Mortgage - any corporation organized for the purpose of accumulating the small savings of depositors and investing them, together with its capital, in bonds or in loans secured by bonds, real estate mortgage, and other forms of security, as hereinafter provided, or in loans for personal finance and long-term financing for home building and home development.

Banks, Specialized Government - these are completely government-owned institutions established mainly to provide medium and long-term credits to the industrial, agricultural and real estate sectors of the economy.

Financing Company - a corporation or partnership which is primarily organized for the purpose of extending credit facilities to consumers and to industrial or agricultural enterprises by discounting or factoring commercial papers or accounts receivables or buying and selling contracts, leases, chattel mortgages and other evidences of indebtedness or by leasing motor vehicles, heavy equipment and industrial machineries and equipment, appliances, etc.

Financial Institutions, Non-Bank - persons or entities whose principal functions include the lending, investing, or placement of funds or evidences of equity deposited with them, or otherwise coursed through them, either for their own account or for the account of others.

Investment Company - an entity primarily engaged in investing, reinventing or trading in securities.

Investment House - an enterprise engaged in guaranteed underwriting of securities of another person or enterprise, including securities of government and its instrumentalities.

Lending Investor - a person who make a practice of lending money for themselves or others at interest and who are not organized under any specialized chartered law.

Pawnshop - a business establishment engaged in lending money on personal property delivered as security or pledge.

Single Proprietorship - a business establishment whose ownership is vested in the person who assumes all risks of loss or benefits of the enterprise.

Tax, Estate - a tax on the net estate transferred by a decedent.

Tax, Income - a generally progressive tax on income of whether kind or nature received during one taxable year.