Kautilya's Arthashastra 8.4.49

8.4.49

tābhyāṃ pīḍanair yathoktaiś ca pīḍitaḥ, sakto mukhyeṣu, parihāropahataḥ, prakīrṇo, mithyāsaṃhṛtaḥ, sāmantāṭavīhṛta iti kośasaṅgavargaḥ //

Financial troubles due to the two kinds of obstruction and to the molestations described above are stagnation of financial position, loss of wealth due to the allowance of remission of taxes in favour of leaders, scattered revenue, false account of revenue collected, and revenue left in the custody of a neighbouring king or of a wild tribe.

Thus the group of financial troubles.