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Local  state  budget  revenues  (provinces/cities  directly  under  the
          central government) refers to all revenues mobilized into the state budget
          fund  in  a  period  to  meet  the  expenditure  needs  of  local  governments,
          including: Revenues from taxes and fees; revenues from service activities
          performed by local state agencies, in case operation expenditure is lump
          sum, it shall be deducted; fees collected from service activities performed
          by  public  service  delivery  units  and  state-owned  enterprises  to  the  state
          budget as prescribed by law; grants directly from the other Governments,
          foreign organizations and individuals to local governments; other revenues
          as prescribed by law.

                Local state budget expenditures (provinces/cities directly under the
          central  government)  refers  all  state  budget  expenditures  under  the
          expenditure  tasks  done  by  centrally-managed  province/cities  in  a  certain
          period, decided by a state authority to ensure the performance of assigned
          functions and tasks, including: Expenditures for development investment;
          concurrent expenditure;  payment for interest on loans borrowed by local
          governments; for additional financial reserve fund of provinces and other
          expenses as prescribed by law.

                BANKING

                Capital  mobilization  balance  of  a  credit  institution  or  foreign
          bank’s branch is an amount in Viet Nam dong or a foreign currency at a
          certain time that credit institutions, foreign banks’ branches receive from
          legal  entities,  individuals  as  residents  of  Viet  Nam  in  non-financial
          institution  sector,  household  institution,  non-profit  institutions  serving
          households,  financial  institutions  that  are  not  credit  institutions  such  as
          Deposit Insurance of Viet Nam; Viet Nam Social Insurance; Investment and
          development  funds  of  centrally-managed  provinces  and  cities;  insurance
          companies;  Credit  guarantee  fund  for  small  and  medium  enterprises;
          organizations  other  than  credit  institutions  providing  payment  services,
          securities companies; securities investment fund management companies,
          etc. under the forms of demand deposits, term deposits, saving deposits and
          other forms of deposits according to the rule with full repayment of principal
          and interest to depositors as agreed.

                Credit outstanding of credit institutions, foreign banks’ branches

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