<Ul> <Li> Budget (balance) </Li> <Li> Debt </Li> </Ul> <Li> Budget (balance) </Li> <Li> Warrant of payment </Li> <Tr> <Td> Banks and banking (show) <Ul> <Li> Central bank </Li> <Li> Deposit account </Li> <Li> Fractional - reserve banking </Li> <Li> Loan </Li> <Li> Money supply </Li> </Ul> <Ul> <Li> Lists of banks </Li> </Ul> <Table> <Tr> <Th> Bank regulation </Th> </Tr> <Tr> <Td> <Ul> <Li> Banking license </Li> <Li> Basel Accords </Li> <Li> Bank for International Settlements </Li> <Li> Financial Stability Board </Li> <Li> Deposit insurance </Li> <Li> Separation of investment and retail banking </Li> </Ul> </Td> </Tr> </Table> </Td> </Tr>

Who is the lender and who is the borrower