Una banca è un istituto pubblico o privato che esercita congiuntamente l'attività di raccolta del risparmio tra il pubblico e di esercizio del credito verso i propri clienti ; costituisce raccolta del risparmio l'acquisizione di fondi con obbligo di rimborso.
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Istituto finanziario dove si può prendere in prestito del denaro (pagando degli interessi) o depositare del denaro (prendendo in cambio gli interessi).
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